ilyaskan: 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.
ilyaskan
Largest movements
- Cash +€3,656
up €3,656 (+14.5%), from €25,149 to €28,805
mainly Net result for the year (+€8,710) and Stocks and contracts (+€1,885)
- Stocks and contracts -€1,885
down €1,885 (-24.8%), from €7,587 to €5,702
- Deferred charges and accrued income -€1,547
down €1,547 (-39.9%), from €3,876 to €2,329
- Receivables within one year +€962
up €962 (+10.9%), from €8,843 to €9,805
of which Trade receivables: +€2,931
- Profit (loss) carried forward +€8,710
up €8,710 (+26.5%), from -€32,848 to -€24,137
- Tax, wage and social debts -€6,506
down €6,506 (-39.9%), from €16,295 to €9,790
of which Taxes: -€3,550
- Trade debts -€896
down €896 (-11.0%), from €8,163 to €7,266
- Staff costs -€21,643
down €21,643 (-30.5%), from €70,884 to €49,241
- Gross operating margin -€13,162
down €13,162 (-17.8%), from €74,110 to €60,948
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,003 | €50,894 | +€891 | +1.8% |
| Fixed assets | 21/28 | €4,548 | €4,254 | -€295 | -6.5% |
| Tangible fixed assets | 22/27 | €1,548 | €1,254 | -€295 | -19.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,548 | €1,254 | -€295 | -19.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €45,455 | €46,641 | +€1,186 | +2.6% |
| Stocks and contracts in progress | 3 | €7,587 | €5,702 | -€1,885 | -24.8% |
| Stocks | 30/36 | €7,587 | €5,702 | -€1,885 | -24.8% |
| Amounts receivable within one year | 40/41 | €8,843 | €9,805 | +€962 | +10.9% |
| Trade receivables | 40 | €2,239 | €5,170 | +€2,931 | +130.9% |
| Other amounts receivable | 41 | €6,604 | €4,635 | -€1,969 | -29.8% |
| Cash at bank and in hand | 54/58 | €25,149 | €28,805 | +€3,656 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,876 | €2,329 | -€1,547 | -39.9% |
| Total equity and liabilities | 10/49 | €50,003 | €50,894 | +€891 | +1.8% |
| Equity | 10/15 | €23,059 | €31,769 | +€8,710 | +37.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,506 | €43,506 | = | 0.0% |
| Distributable reserves | 133 | €43,506 | €43,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,848 | -€24,137 | +€8,710 | +26.5% |
| Amounts payable | 17/49 | €26,945 | €19,126 | -€7,819 | -29.0% |
| Amounts payable within one year | 42/48 | €26,740 | €19,126 | -€7,614 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €1,878 | €1,666 | -€212 | -11.3% |
| Trade debts | 44 | €8,163 | €7,266 | -€896 | -11.0% |
| Suppliers | 440/4 | €8,163 | €7,266 | -€896 | -11.0% |
| Taxes, remuneration and social security | 45 | €16,295 | €9,790 | -€6,506 | -39.9% |
| Taxes | 450/3 | €11,740 | €8,190 | -€3,550 | -30.2% |
| Remuneration and social security | 454/9 | €4,556 | €1,600 | -€2,955 | -64.9% |
| Other amounts payable | 47/48 | €403 | €403 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €205 | €0 | -€205 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €70,884 | €49,241 | -€21,643 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €295 | -€91 | -23.6% |
| Other operating charges | 640/8 | €994 | €1,035 | +€41 | +4.1% |
| Non-recurring operating charges | 66A | €25 | €0 | -€25 | -99.6% |
| Gross operating margin | 9900 | €74,110 | €60,948 | -€13,162 | -17.8% |
| Operating profit (loss) | 9901 | €1,821 | €10,377 | +€8,557 | +470.0% |
| Financial income | 75/76B | €184 | €0 | -€184 | -100.0% |
| Recurring financial income | 75 | €184 | €0 | -€184 | -100.0% |
| Financial charges | 65/66B | €1,499 | €1,527 | +€28 | +1.9% |
| Recurring financial charges | 65 | €1,499 | €1,527 | +€28 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €506 | €8,850 | +€8,344 | +1648.7% |
| Income taxes | 67/77 | €140 | €140 | +€1 | +0.5% |
| Profit (loss) for the period | 9904 | €367 | €8,710 | +€8,344 | +2276.1% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €8,710 | +€8,344 | +2276.1% |
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.