ILYAS: 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.
ILYAS
Largest movements
- Tangible fixed assets -€26,293
down €26,293 (-22.1%), from €119,201 to €92,907
of which Furniture and vehicles: -€13,929
- Cash -€15,479
down €15,479 (-100.0%), from €15,481 to €2
mainly Other debts (-€44,029) and Debts after one year (-€35,426)
- Receivables after one year -€8,765
down €8,765 (-12.6%), from €69,707 to €60,942
- Receivables within one year +€6,261
up €6,261 (+6.7%), from €93,583 to €99,844
of which Trade receivables: +€16,351
- Other debts -€44,029
down €44,029 (-68.5%), from €64,244 to €20,215
- Reserves +€40,866
up €40,866 (+35.8%), from €114,219 to €155,085
of which Distributable reserves: +€40,866
- Debts after one year -€35,426
down €35,426 (-54.6%), from €64,861 to €29,435
- Tax, wage and social debts -€24,145
down €24,145 (-52.8%), from €45,771 to €21,626
- Current portion of long-term debt +€17,281
up €17,281 (+948%), from €1,822 to €19,104
- Gross operating margin +€24,660
up €24,660 (+37.1%), from €66,429 to €91,089
- Taxes +€7,688
up €7,688 (+70.5%), from €10,899 to €18,587
- Financial charges -€3,806
down €3,806 (-41.9%), from €9,089 to €5,283
- Financial income +€1,829
up €1,829 (+1,065%), from €172 to €2,000
- Depreciation +€1,050
up €1,050 (+4.2%), from €24,948 to €25,998
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.
Derived cash bridge
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 | €323,537 | €282,445 | -€41,093 | -12.7% |
| Fixed assets | 21/28 | €143,301 | €117,007 | -€26,293 | -18.3% |
| Tangible fixed assets | 22/27 | €119,201 | €92,907 | -€26,293 | -22.1% |
| Plant, machinery and equipment | 23 | €2,656 | €1,450 | -€1,206 | -45.4% |
| Furniture and vehicles | 24 | €72,027 | €58,097 | -€13,929 | -19.3% |
| Leasing and similar rights | 25 | €42,224 | €31,668 | -€10,556 | -25.0% |
| Other tangible fixed assets | 26 | €2,294 | €1,692 | -€602 | -26.2% |
| Financial fixed assets | 28 | €24,100 | €24,100 | = | 0.0% |
| Current assets | 29/58 | €180,237 | €165,437 | -€14,799 | -8.2% |
| Amounts receivable after more than one year | 29 | €69,707 | €60,942 | -€8,765 | -12.6% |
| Other amounts receivable | 291 | €69,707 | €60,942 | -€8,765 | -12.6% |
| Amounts receivable within one year | 40/41 | €93,583 | €99,844 | +€6,261 | +6.7% |
| Trade receivables | 40 | €38,557 | €54,909 | +€16,351 | +42.4% |
| Other amounts receivable | 41 | €55,026 | €44,936 | -€10,090 | -18.3% |
| Cash at bank and in hand | 54/58 | €15,481 | €2 | -€15,479 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,466 | €4,649 | +€3,183 | +217% |
| Total equity and liabilities | 10/49 | €323,537 | €282,445 | -€41,093 | -12.7% |
| Equity | 10/15 | €132,819 | €173,685 | +€40,866 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,219 | €155,085 | +€40,866 | +35.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,359 | €153,225 | +€40,866 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €190,719 | €108,760 | -€81,959 | -43.0% |
| Amounts payable after more than one year | 17 | €64,861 | €29,435 | -€35,426 | -54.6% |
| Financial debts | 170/4 | €64,861 | €29,435 | -€35,426 | -54.6% |
| Amounts payable within one year | 42/48 | €125,858 | €79,325 | -€46,533 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €1,822 | €19,104 | +€17,281 | +948% |
| Financial debts | 43 | €9,308 | €11,521 | +€2,213 | +23.8% |
| Credit institutions | 430/8 | €9,308 | €11,521 | +€2,213 | +23.8% |
| Trade debts | 44 | €4,712 | €6,859 | +€2,146 | +45.6% |
| Suppliers | 440/4 | €4,712 | €6,859 | +€2,146 | +45.6% |
| Taxes, remuneration and social security | 45 | €45,771 | €21,626 | -€24,145 | -52.8% |
| Taxes | 450/3 | €45,771 | €21,626 | -€24,145 | -52.8% |
| Other amounts payable | 47/48 | €64,244 | €20,215 | -€44,029 | -68.5% |
| Non-recurring operating income | 76A | €17 | €398 | +€381 | +2,228% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,948 | €25,998 | +€1,050 | +4.2% |
| Other operating charges | 640/8 | €2,675 | €2,356 | -€319 | -11.9% |
| Gross operating margin | 9900 | €66,429 | €91,089 | +€24,660 | +37.1% |
| Operating profit (loss) | 9901 | €38,806 | €62,735 | +€23,929 | +61.7% |
| Financial income | 75/76B | €172 | €2,000 | +€1,829 | +1,065% |
| Recurring financial income | 75 | €172 | €2,000 | +€1,829 | +1,065% |
| Financial charges | 65/66B | €9,089 | €5,283 | -€3,806 | -41.9% |
| Recurring financial charges | 65 | €9,089 | €5,283 | -€3,806 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €29,889 | €59,453 | +€29,564 | +98.9% |
| Income taxes | 67/77 | €10,899 | €18,587 | +€7,688 | +70.5% |
| Profit (loss) for the period | 9904 | €18,990 | €40,866 | +€21,877 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €18,990 | €40,866 | +€21,877 | +115% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.