ILYOSON NV: 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.
ILYOSON NV
Largest movements
- Current investments -€591,091
down €591,091 (-20.1%), from €2.9m to €2.4m
- Cash +€350,240
up €350,240 (+67.7%), from €517,130 to €867,370
mainly Net result for the year (+€700,193) and Current investments (+€591,091)
- Reserves +€1.7m
up €1.7m (+630%), from €274,150 to €2.0m
of which Distributable reserves: +€1.7m
- Profit (loss) carried forward -€1.7m
down €1.7m (-99.9%), from €1.7m to €2,313
- Tax, wage and social debts -€430,197
no longer reported in 2025 (was €430,197)
- Other debts +€150,000
up €150,000 (+21.9%), from €686,000 to €836,000
- Financial income +€105,060
up €105,060 (+15.8%), from €664,679 to €769,739
- Financial charges -€34,204
down €34,204 (-78.7%), from €43,463 to €9,258
- Taxes -€19,368
down €19,368 (-74.4%), from €26,021 to €6,653
- Other operating charges -€6,423
down €6,423 (-16.7%), from €38,438 to €32,015
- Gross operating margin -€3,333
down €3,333 (-18.2%), from -€18,287 to -€21,620
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.
Derived cash bridge
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 | €3,854,582 | €3,620,498 | -€234,084 | -6.1% |
| Fixed assets | 21/28 | €380,000 | €380,000 | = | 0.0% |
| Financial fixed assets | 28 | €380,000 | €380,000 | = | 0.0% |
| Current assets | 29/58 | €3,474,582 | €3,240,498 | -€234,084 | -6.7% |
| Amounts receivable within one year | 40/41 | - | €17,340 | +€17,340 | |
| Other amounts receivable | 41 | - | €17,340 | +€17,340 | |
| Current investments | 50/53 | €2,946,879 | €2,355,788 | -€591,091 | -20.1% |
| Cash at bank and in hand | 54/58 | €517,130 | €867,370 | +€350,240 | +67.7% |
| Deferred charges and accrued income | 490/1 | €10,573 | - | -€10,573 | |
| Total equity and liabilities | 10/49 | €3,854,582 | €3,620,498 | -€234,084 | -6.1% |
| Equity | 10/15 | €2,729,270 | €2,778,463 | +€49,193 | +1.8% |
| Contributions | 10/11 | €775,000 | €775,000 | = | 0.0% |
| Capital | 10 | €775,000 | €775,000 | = | 0.0% |
| Issued capital | 100 | €775,000 | €775,000 | = | 0.0% |
| Reserves | 13 | €274,150 | €2,001,150 | +€1.7m | +630% |
| Non-distributable reserves | 130/1 | €186,150 | €186,150 | = | 0.0% |
| Legal reserve | 130 | €77,500 | €77,500 | = | 0.0% |
| Other | 1319 | €108,650 | €108,650 | = | 0.0% |
| Distributable reserves | 133 | €88,000 | €1,815,000 | +€1.7m | +1,963% |
| Profit (loss) carried forward | 14 | €1,680,120 | €2,313 | -€1.7m | -99.9% |
| Amounts payable | 17/49 | €1,125,311 | €842,035 | -€283,276 | -25.2% |
| Amounts payable within one year | 42/48 | €1,124,767 | €841,479 | -€283,288 | -25.2% |
| Trade debts | 44 | €8,570 | €5,479 | -€3,091 | -36.1% |
| Suppliers | 440/4 | €8,570 | €5,479 | -€3,091 | -36.1% |
| Taxes, remuneration and social security | 45 | €430,197 | - | -€430,197 | |
| Taxes | 450/3 | €430,197 | - | -€430,197 | |
| Other amounts payable | 47/48 | €686,000 | €836,000 | +€150,000 | +21.9% |
| Accrued charges and deferred income | 492/3 | €544 | €556 | +€12 | +2.2% |
| Other operating charges | 640/8 | €38,438 | €32,015 | -€6,423 | -16.7% |
| Gross operating margin | 9900 | -€18,287 | -€21,620 | -€3,333 | -18.2% |
| Operating profit (loss) | 9901 | -€56,725 | -€53,635 | +€3,090 | +5.4% |
| Financial income | 75/76B | €664,679 | €769,739 | +€105,060 | +15.8% |
| Recurring financial income | 75 | €664,679 | €769,739 | +€105,060 | +15.8% |
| Financial charges | 65/66B | €43,463 | €9,258 | -€34,204 | -78.7% |
| Recurring financial charges | 65 | €43,463 | €9,258 | -€34,204 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €564,491 | €706,845 | +€142,354 | +25.2% |
| Income taxes | 67/77 | €26,021 | €6,653 | -€19,368 | -74.4% |
| Profit (loss) for the period | 9904 | €538,470 | €700,193 | +€161,722 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €538,470 | €700,193 | +€161,722 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.