ILUXIS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ILUXIS
Largest movements
- Cash +€126,644
up €126,644 (+76.1%), from €166,360 to €293,004
mainly Net result for the year (+€248,339) and Depreciation (+€15,422)
- Receivables within one year +€41,376
up €41,376 (+98.5%), from €42,004 to €83,381
of which Other amounts receivable: +€54,376
- Tangible fixed assets -€13,176
down €13,176 (-46.3%), from €28,485 to €15,308
of which Furniture and vehicles: -€13,578
- Reserves +€193,447
up €193,447 (+119.4%), from €161,956 to €355,403
of which Distributable reserves: +€193,447
- Other debts -€58,744
down €58,744 (-82.3%), from €71,417 to €12,674
- Profit (loss) carried forward +€42,218
no longer reported in 2025 (was -€42,218)
- Tax, wage and social debts -€20,923
down €20,923 (-57.0%), from €36,679 to €15,756
- Gross operating margin +€96,586
up €96,586 (+34.9%), from €276,875 to €373,461
- Taxes +€39,805
up €39,805 (+56.1%), from €70,984 to €110,789
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,051 | €396,962 | +€154,911 | +64.0% |
| Fixed assets | 21/28 | €28,485 | €15,308 | -€13,176 | -46.3% |
| Tangible fixed assets | 22/27 | €28,485 | €15,308 | -€13,176 | -46.3% |
| Plant, machinery and equipment | 23 | €5,160 | €5,562 | +€402 | +7.8% |
| Furniture and vehicles | 24 | €23,324 | €9,746 | -€13,578 | -58.2% |
| Current assets | 29/58 | €213,566 | €381,653 | +€168,087 | +78.7% |
| Amounts receivable within one year | 40/41 | €42,004 | €83,381 | +€41,376 | +98.5% |
| Trade receivables | 40 | €42,000 | €29,000 | -€13,000 | -31.0% |
| Other amounts receivable | 41 | €4 | €54,381 | +€54,376 | +1221936.6% |
| Cash at bank and in hand | 54/58 | €166,360 | €293,004 | +€126,644 | +76.1% |
| Deferred charges and accrued income | 490/1 | €5,201 | €5,269 | +€67 | +1.3% |
| Total equity and liabilities | 10/49 | €242,051 | €396,962 | +€154,911 | +64.0% |
| Equity | 10/15 | €132,138 | €367,803 | +€235,665 | +178.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €161,956 | €355,403 | +€193,447 | +119.4% |
| Tax-exempt reserves | 132 | €1,091 | €1,091 | = | 0.0% |
| Distributable reserves | 133 | €160,865 | €354,312 | +€193,447 | +120.3% |
| Profit (loss) carried forward | 14 | -€42,218 | - | +€42,218 | |
| Amounts payable | 17/49 | €109,913 | €29,159 | -€80,754 | -73.5% |
| Amounts payable within one year | 42/48 | €108,809 | €29,159 | -€79,650 | -73.2% |
| Trade debts | 44 | €713 | €729 | +€16 | +2.2% |
| Suppliers | 440/4 | €713 | €729 | +€16 | +2.2% |
| Taxes, remuneration and social security | 45 | €36,679 | €15,756 | -€20,923 | -57.0% |
| Taxes | 450/3 | €36,679 | €15,756 | -€20,923 | -57.0% |
| Other amounts payable | 47/48 | €71,417 | €12,674 | -€58,744 | -82.3% |
| Accrued charges and deferred income | 492/3 | €1,104 | - | -€1,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,855 | €15,422 | +€566 | +3.8% |
| Other operating charges | 640/8 | €840 | €721 | -€119 | -14.1% |
| Gross operating margin | 9900 | €276,875 | €373,461 | +€96,586 | +34.9% |
| Operating profit (loss) | 9901 | €261,180 | €357,318 | +€96,138 | +36.8% |
| Financial income | 75/76B | €0 | €1,870 | +€1,870 | +1558200.0% |
| Recurring financial income | 75 | €0 | €1,870 | +€1,870 | +1558200.0% |
| Financial charges | 65/66B | €1,646 | €60 | -€1,586 | -96.3% |
| Recurring financial charges | 65 | €1,646 | €60 | -€1,586 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €259,534 | €359,128 | +€99,594 | +38.4% |
| Income taxes | 67/77 | €70,984 | €110,789 | +€39,805 | +56.1% |
| Profit (loss) for the period | 9904 | €188,550 | €248,339 | +€59,789 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €188,550 | €248,339 | +€59,789 | +31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.