Ilyaro: 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.
Ilyaro
Largest movements
- Receivables within one year -€4,542
down €4,542 (-50.3%), from €9,036 to €4,494
of which Trade receivables: -€4,318
- Cash -€1,005
down €1,005 (-93.3%), from €1,077 to €72
mainly Tax, wage and social debts (-€4,922) and Investment in fixed assets (net) (-€1,031)
- Tangible fixed assets +€895
up €895 (+185.5%), from €482 to €1,377
- Deferred charges and accrued income +€181
up €181 (+23.7%), from €763 to €944
- Tax, wage and social debts -€4,922
down €4,922 (-99.5%), from €4,945 to €23
- Other debts +€877
new in 2025: €877
- Profit (loss) carried forward -€682
new in 2025: -€682
- Trade debts +€257
up €257 (+13.7%), from €1,879 to €2,136
- Gross operating margin -€1,316
down €1,316 (-36.2%), from €3,632 to €2,315
- Taxes +€158
up €158 (+19.1%), from €828 to €986
- Financial charges +€129
up €129 (+7.9%), from €1,638 to €1,767
- Other operating charges +€58
up €58 (+116.0%), from €50 to €108
- Depreciation +€55
up €55 (+66.5%), from €82 to €137
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 | €11,358 | €6,887 | -€4,471 | -39.4% |
| Fixed assets | 21/28 | €482 | €1,377 | +€895 | +185.5% |
| Tangible fixed assets | 22/27 | €482 | €1,377 | +€895 | +185.5% |
| Furniture and vehicles | 24 | €482 | €1,377 | +€895 | +185.5% |
| Current assets | 29/58 | €10,875 | €5,510 | -€5,366 | -49.3% |
| Amounts receivable within one year | 40/41 | €9,036 | €4,494 | -€4,542 | -50.3% |
| Trade receivables | 40 | €4,681 | €363 | -€4,318 | -92.2% |
| Other amounts receivable | 41 | €4,355 | €4,131 | -€224 | -5.1% |
| Cash at bank and in hand | 54/58 | €1,077 | €72 | -€1,005 | -93.3% |
| Deferred charges and accrued income | 490/1 | €763 | €944 | +€181 | +23.7% |
| Total equity and liabilities | 10/49 | €11,358 | €6,887 | -€4,471 | -39.4% |
| Equity | 10/15 | €4,534 | €3,852 | -€682 | -15.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €1,034 | €1,034 | = | 0.0% |
| Distributable reserves | 133 | €1,034 | €1,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€682 | -€682 | |
| Amounts payable | 17/49 | €6,824 | €3,035 | -€3,789 | -55.5% |
| Amounts payable within one year | 42/48 | €6,824 | €3,035 | -€3,789 | -55.5% |
| Trade debts | 44 | €1,879 | €2,136 | +€257 | +13.7% |
| Suppliers | 440/4 | €1,879 | €2,136 | +€257 | +13.7% |
| Taxes, remuneration and social security | 45 | €4,945 | €23 | -€4,922 | -99.5% |
| Taxes | 450/3 | €4,945 | €23 | -€4,922 | -99.5% |
| Other amounts payable | 47/48 | - | €877 | +€877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €137 | +€55 | +66.5% |
| Other operating charges | 640/8 | €50 | €108 | +€58 | +116.0% |
| Gross operating margin | 9900 | €3,632 | €2,315 | -€1,316 | -36.2% |
| Operating profit (loss) | 9901 | €3,500 | €2,071 | -€1,429 | -40.8% |
| Financial charges | 65/66B | €1,638 | €1,767 | +€129 | +7.9% |
| Recurring financial charges | 65 | €1,638 | €1,767 | +€129 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,862 | €304 | -€1,558 | -83.7% |
| Income taxes | 67/77 | €828 | €986 | +€158 | +19.1% |
| Profit (loss) for the period | 9904 | €1,034 | -€682 | -€1,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,034 | -€682 | -€1,716 |
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 8 October 2026 via checked.be.