ILYA GROUP: what changed
Two financial 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.
ILYA GROUP
Largest movements
- Stocks and contracts -€241,804
down €241,804 (-27.7%), from €872,425 to €630,621
- Cash +€39,529
up €39,529 (+219%), from €18,071 to €57,600
mainly Stocks and contracts (+€241,804) and Contributions, distributions and other (+€55,540)
- Debts after one year -€179,000
down €179,000 (-98.9%), from €181,000 to €2,000
- Short-term financial debts -€119,633
down €119,633 (-34.1%), from €350,490 to €230,858
- Contributions +€55,540
up €55,540 (+15.9%), from €350,000 to €405,540
- Reserves +€33,385
up €33,385 (+4,029%), from €829 to €34,214
- Gross operating margin +€26,208
up €26,208 (+145%), from €18,043 to €44,251
- Financial charges -€10,438
down €10,438 (-82.2%), from €12,701 to €2,263
- Taxes +€8,139
up €8,139 (+3,930%), from €207 to €8,346
- Depreciation -€4,306
down €4,306 (-100%), from €4,306 to €0
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €897,585 | €694,319 | -€203,266 | -22.6% |
| Current assets | 29/58 | €897,585 | €694,319 | -€203,266 | -22.6% |
| Stocks and contracts in progress | 3 | €872,425 | €630,621 | -€241,804 | -27.7% |
| Stocks | 30/36 | €872,425 | €630,621 | -€241,804 | -27.7% |
| Amounts receivable within one year | 40/41 | €3,782 | €2,947 | -€835 | -22.1% |
| Trade receivables | 40 | - | €670 | +€670 | |
| Other amounts receivable | 41 | €3,782 | €2,277 | -€1,505 | -39.8% |
| Cash at bank and in hand | 54/58 | €18,071 | €57,600 | +€39,529 | +219% |
| Deferred charges and accrued income | 490/1 | €3,307 | €3,151 | -€156 | -4.7% |
| Total equity and liabilities | 10/49 | €897,585 | €694,319 | -€203,266 | -22.6% |
| Equity | 10/15 | €350,829 | €439,754 | +€88,925 | +25.3% |
| Contributions | 10/11 | €350,000 | €405,540 | +€55,540 | +15.9% |
| Reserves | 13 | €829 | €34,214 | +€33,385 | +4,029% |
| Distributable reserves | 133 | €829 | €34,214 | +€33,385 | +4,029% |
| Amounts payable | 17/49 | €546,757 | €254,565 | -€292,192 | -53.4% |
| Amounts payable after more than one year | 17 | €181,000 | €2,000 | -€179,000 | -98.9% |
| Other amounts payable | 178/9 | €181,000 | €2,000 | -€179,000 | -98.9% |
| Amounts payable within one year | 42/48 | €363,736 | €252,561 | -€111,175 | -30.6% |
| Financial debts | 43 | €350,490 | €230,858 | -€119,633 | -34.1% |
| Credit institutions | 430/8 | €350,490 | €230,858 | -€119,633 | -34.1% |
| Trade debts | 44 | €8,466 | €13,357 | +€4,891 | +57.8% |
| Suppliers | 440/4 | €8,466 | €13,357 | +€4,891 | +57.8% |
| Taxes, remuneration and social security | 45 | €1,579 | €8,346 | +€6,767 | +429% |
| Taxes | 450/3 | €1,579 | €8,346 | +€6,767 | +429% |
| Other amounts payable | 47/48 | €3,201 | €0 | -€3,201 | -100% |
| Accrued charges and deferred income | 492/3 | €2,021 | €4 | -€2,017 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,306 | €0 | -€4,306 | -100% |
| Other operating charges | 640/8 | - | €256 | +€256 | |
| Gross operating margin | 9900 | €18,043 | €44,251 | +€26,208 | +145% |
| Operating profit (loss) | 9901 | €13,737 | €43,995 | +€30,258 | +220% |
| Financial charges | 65/66B | €12,701 | €2,263 | -€10,438 | -82.2% |
| Recurring financial charges | 65 | €12,701 | €2,263 | -€10,438 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €41,732 | +€40,696 | +3,929% |
| Income taxes | 67/77 | €207 | €8,346 | +€8,139 | +3,930% |
| Profit (loss) for the period | 9904 | €829 | €33,385 | +€32,557 | +3,929% |
| Profit (loss) for the period to be appropriated | 9905 | €829 | €33,385 | +€32,557 | +3,929% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.