ILYMAR: 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.
ILYMAR
Largest movements
- Tangible fixed assets -€43,347
down €43,347 (-4.9%), from €877,239 to €833,892
of which Plant, machinery and equipment: -€22,714
- Reserves -€74,675
down €74,675 (-9.4%), from €794,825 to €720,150
of which Distributable reserves: -€74,675
- Other debts +€31,966
up €31,966 (+59.1%), from €54,102 to €86,068
- Staff costs -€22,672
down €22,672 (-100.0%), from €22,672 to €0
- Gross operating margin -€19,114
down €19,114, from €415 to -€18,700
- Depreciation -€6,323
down €6,323 (-11.3%), from €56,203 to €49,880
- Financial charges -€204
down €204 (-35.6%), from €572 to €368
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 | €890,802 | €840,728 | -€50,074 | -5.6% |
| Fixed assets | 21/28 | €877,239 | €833,892 | -€43,347 | -4.9% |
| Tangible fixed assets | 22/27 | €877,239 | €833,892 | -€43,347 | -4.9% |
| Land and buildings | 22 | €709,388 | €694,904 | -€14,484 | -2.0% |
| Plant, machinery and equipment | 23 | €154,710 | €131,996 | -€22,714 | -14.7% |
| Furniture and vehicles | 24 | €13,141 | €6,992 | -€6,149 | -46.8% |
| Current assets | 29/58 | €13,563 | €6,836 | -€6,726 | -49.6% |
| Amounts receivable within one year | 40/41 | €4,464 | €557 | -€3,907 | -87.5% |
| Trade receivables | 40 | €3,304 | €557 | -€2,747 | -83.1% |
| Other amounts receivable | 41 | €1,160 | €0 | -€1,160 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,431 | €2,357 | -€1,074 | -31.3% |
| Deferred charges and accrued income | 490/1 | €5,668 | €3,923 | -€1,745 | -30.8% |
| Total equity and liabilities | 10/49 | €890,802 | €840,728 | -€50,074 | -5.6% |
| Equity | 10/15 | €813,425 | €738,750 | -€74,675 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €794,825 | €720,150 | -€74,675 | -9.4% |
| 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 | €792,965 | €718,290 | -€74,675 | -9.4% |
| Amounts payable | 17/49 | €77,377 | €101,979 | +€24,602 | +31.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €77,377 | €101,979 | +€24,602 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €4,048 | €0 | -€4,048 | -100.0% |
| Trade debts | 44 | €16,958 | €15,039 | -€1,919 | -11.3% |
| Suppliers | 440/4 | €16,958 | €15,039 | -€1,919 | -11.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,269 | €871 | -€1,397 | -61.6% |
| Taxes | 450/3 | €387 | €871 | +€484 | +125.0% |
| Remuneration and social security | 454/9 | €1,881 | €0 | -€1,881 | -100.0% |
| Other amounts payable | 47/48 | €54,102 | €86,068 | +€31,966 | +59.1% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €22,672 | €0 | -€22,672 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,203 | €49,880 | -€6,323 | -11.3% |
| Other operating charges | 640/8 | €5,423 | €5,327 | -€96 | -1.8% |
| Gross operating margin | 9900 | €415 | -€18,700 | -€19,114 | |
| Operating profit (loss) | 9901 | -€83,883 | -€73,907 | +€9,976 | +11.9% |
| Financial income | 75/76B | €11 | €0 | -€11 | -97.2% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -97.2% |
| Financial charges | 65/66B | €572 | €368 | -€204 | -35.6% |
| Recurring financial charges | 65 | €572 | €368 | -€204 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€84,444 | -€74,275 | +€10,169 | +12.0% |
| Income taxes | 67/77 | €408 | €401 | -€7 | -1.7% |
| Profit (loss) for the period | 9904 | -€84,852 | -€74,675 | +€10,176 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,852 | -€74,675 | +€10,176 | +12.0% |
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 7 October 2026 via checked.be.