Ilyace: 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.
Ilyace
Largest movements
- Deferred charges and accrued income -€1,974
down €1,974 (-100%), from €1,974 to €0
- Receivables within one year -€1,081
down €1,081 (-3.1%), from €35,417 to €34,336
of which Other amounts receivable: -€7,426
- Tangible fixed assets -€897
down €897 (-26.7%), from €3,362 to €2,465
of which Plant, machinery and equipment: -€540
- Tax, wage and social debts -€7,088
down €7,088 (-77.8%), from €9,109 to €2,021
- Reserves +€5,237
up €5,237 (+19.1%), from €27,377 to €32,613
- Trade debts -€2,392
down €2,392 (-95.2%), from €2,512 to €120
- Gross operating margin +€15,139
up €15,139, from -€4,868 to €10,271
- Financial charges +€2,536
up €2,536 (+317%), from €800 to €3,336
- Taxes +€1,520
up €1,520 (+1,233%), from €123 to €1,643
- Depreciation -€553
down €553 (-38.1%), from €1,449 to €897
- Financial income -€351
down €351 (-16.4%), from €2,142 to €1,792
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,581 | €37,338 | -€4,243 | -10.2% |
| Fixed assets | 21/28 | €3,362 | €2,465 | -€897 | -26.7% |
| Tangible fixed assets | 22/27 | €3,362 | €2,465 | -€897 | -26.7% |
| Plant, machinery and equipment | 23 | €902 | €362 | -€540 | -59.9% |
| Other tangible fixed assets | 26 | €2,461 | €2,104 | -€357 | -14.5% |
| Current assets | 29/58 | €38,219 | €34,873 | -€3,346 | -8.8% |
| Amounts receivable within one year | 40/41 | €35,417 | €34,336 | -€1,081 | -3.1% |
| Trade receivables | 40 | - | €6,345 | +€6,345 | |
| Other amounts receivable | 41 | €35,417 | €27,991 | -€7,426 | -21.0% |
| Cash at bank and in hand | 54/58 | €828 | €537 | -€291 | -35.2% |
| Deferred charges and accrued income | 490/1 | €1,974 | €0 | -€1,974 | -100% |
| Total equity and liabilities | 10/49 | €41,581 | €37,338 | -€4,243 | -10.2% |
| Equity | 10/15 | €29,377 | €34,613 | +€5,237 | +17.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,377 | €32,613 | +€5,237 | +19.1% |
| Distributable reserves | 133 | €27,377 | €32,613 | +€5,237 | +19.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,205 | €2,725 | -€9,480 | -77.7% |
| Amounts payable within one year | 42/48 | €12,205 | €2,725 | -€9,480 | -77.7% |
| Trade debts | 44 | €2,512 | €120 | -€2,392 | -95.2% |
| Suppliers | 440/4 | €2,512 | €120 | -€2,392 | -95.2% |
| Taxes, remuneration and social security | 45 | €9,109 | €2,021 | -€7,088 | -77.8% |
| Taxes | 450/3 | €9,109 | €2,021 | -€7,088 | -77.8% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Non-recurring operating income | 76A | €2,617 | €0 | -€2,617 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €897 | -€553 | -38.1% |
| Other operating charges | 640/8 | €791 | €951 | +€160 | +20.2% |
| Gross operating margin | 9900 | -€4,868 | €10,271 | +€15,139 | |
| Operating profit (loss) | 9901 | -€7,108 | €8,424 | +€15,532 | |
| Financial income | 75/76B | €2,142 | €1,792 | -€351 | -16.4% |
| Recurring financial income | 75 | €2,142 | €1,792 | -€351 | -16.4% |
| Financial charges | 65/66B | €800 | €3,336 | +€2,536 | +317% |
| Recurring financial charges | 65 | €800 | €3,336 | +€2,536 | +317% |
| Profit (loss) for the period before taxes | 9903 | -€5,766 | €6,879 | +€12,646 | |
| Income taxes | 67/77 | €123 | €1,643 | +€1,520 | +1,233% |
| Profit (loss) for the period | 9904 | -€5,890 | €5,237 | +€11,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,890 | €5,237 | +€11,126 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.