ILY GROUP: 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.
ILY GROUP
Largest movements
- Tangible fixed assets -€16,004
down €16,004 (-31.4%), from €50,893 to €34,890
- Receivables within one year -€8,353
down €8,353 (-72.6%), from €11,503 to €3,150
of which Trade receivables: -€5,545
- Cash -€4,043
down €4,043 (-67.7%), from €5,976 to €1,932
mainly Net result for the year (-€11,893) and Debts after one year (-€9,693)
- Profit (loss) carried forward -€11,893
down €11,893 (-62.2%), from €19,123 to €7,231
- Debts after one year -€9,693
down €9,693 (-67.2%), from €14,427 to €4,735
- Other debts -€3,271
down €3,271 (-19.8%), from €16,540 to €13,269
- Current portion of long-term debt -€2,931
down €2,931 (-23.2%), from €12,624 to €9,693
- Accrued charges and deferred income -€1,340
no longer reported in 2025 (was €1,340)
- Gross operating margin -€12,878
down €12,878 (-51.7%), from €24,902 to €12,024
- Depreciation +€3,969
up €3,969 (+33.0%), from €12,035 to €16,004
- Other operating charges +€1,342
up €1,342 (+25.3%), from €5,297 to €6,639
- Staff costs +€1,109
new in 2025: €1,109
- Taxes -€912
no longer reported in 2025 (was €912)
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 | €68,372 | €39,972 | -€28,400 | -41.5% |
| Fixed assets | 21/28 | €50,893 | €34,890 | -€16,004 | -31.4% |
| Tangible fixed assets | 22/27 | €50,893 | €34,890 | -€16,004 | -31.4% |
| Furniture and vehicles | 24 | €50,893 | €34,890 | -€16,004 | -31.4% |
| Current assets | 29/58 | €17,478 | €5,083 | -€12,396 | -70.9% |
| Amounts receivable within one year | 40/41 | €11,503 | €3,150 | -€8,353 | -72.6% |
| Trade receivables | 40 | €8,635 | €3,091 | -€5,545 | -64.2% |
| Other amounts receivable | 41 | €2,867 | €60 | -€2,808 | -97.9% |
| Cash at bank and in hand | 54/58 | €5,976 | €1,932 | -€4,043 | -67.7% |
| Total equity and liabilities | 10/49 | €68,372 | €39,972 | -€28,400 | -41.5% |
| Equity | 10/15 | €22,123 | €10,231 | -€11,893 | -53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,123 | €7,231 | -€11,893 | -62.2% |
| Amounts payable | 17/49 | €46,248 | €29,741 | -€16,507 | -35.7% |
| Amounts payable after more than one year | 17 | €14,427 | €4,735 | -€9,693 | -67.2% |
| Financial debts | 170/4 | €14,427 | €4,735 | -€9,693 | -67.2% |
| Amounts payable within one year | 42/48 | €30,481 | €25,007 | -€5,474 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €12,624 | €9,693 | -€2,931 | -23.2% |
| Trade debts | 44 | €1,317 | €2,045 | +€728 | +55.3% |
| Suppliers | 440/4 | €1,317 | €2,045 | +€728 | +55.3% |
| Other amounts payable | 47/48 | €16,540 | €13,269 | -€3,271 | -19.8% |
| Accrued charges and deferred income | 492/3 | €1,340 | - | -€1,340 | |
| Remuneration, social security and pensions | 62 | - | €1,109 | +€1,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,035 | €16,004 | +€3,969 | +33.0% |
| Other operating charges | 640/8 | €5,297 | €6,639 | +€1,342 | +25.3% |
| Gross operating margin | 9900 | €24,902 | €12,024 | -€12,878 | -51.7% |
| Operating profit (loss) | 9901 | €7,570 | -€11,728 | -€19,298 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €968 | €165 | -€803 | -82.9% |
| Recurring financial charges | 65 | €968 | €165 | -€803 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €6,602 | -€11,893 | -€18,495 | |
| Income taxes | 67/77 | €912 | - | -€912 | |
| Profit (loss) for the period | 9904 | €5,690 | -€11,893 | -€17,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,690 | -€11,893 | -€17,582 |
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 4 October 2026 via checked.be.