INSTITUT ILON-SAINT-JACQUES: 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.
What changed
INSTITUT ILON-SAINT-JACQUES
NACE 85.324, Education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€25,367
2024 · -€75,601+€50,234
Equity
€1.2m
2024 · €1.2m-€3,601
Cash
€312,109
2024 · €327,987-€15,877
Balance sheet total
€1.4m
2024 · €1.4m-€9,694
Largest movements
Assets
- Receivables within one year +€31,267
up €31,267 (+20.9%), from €149,259 to €180,526
of which Other amounts receivable: +€17,832
- Cash -€15,877
down €15,877 (-4.8%), from €327,987 to €312,109
mainly Investment in fixed assets (net) (-€101,571) and Receivables within one year (-€31,267)
Equity and liabilities
- Profit (loss) carried forward -€25,367
down €25,367 (-5.5%), from €458,372 to €433,005
- Trade debts -€23,100
down €23,100 (-29.7%), from €77,866 to €54,766
- Investment grants +€21,765
up €21,765 (+12.9%), from €168,867 to €190,633
- Accrued charges and deferred income +€19,369
up €19,369 (+84.2%), from €22,990 to €42,360
Income statement
- Staff costs -€118,637
down €118,637 (-2.2%), from €5.4m to €5.3m
- Gross operating margin -€74,654
down €74,654 (-1.4%), from €5.5m to €5.4m
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.
Result 2024
-€75,601
Gross operating margin
-€74,654
Staff costs
+€118,637
Depreciation
+€6,255
Write-downs
-€16,394
Other operating charges
+€10,536
Other operating items
+€6,738
Financial income
-€138
Financial charges
-€746
Result 2025
-€25,367
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€67,806
Investment
-€101,571
Financing
+€17,887
Cash 2024
€327,987
From operations (derived)
+€67,806
Net result for the year
-€25,367
Depreciation
+€111,379
Receivables after one year
+€3,993
Stocks and contracts
+€433
Receivables within one year
-€31,267
Deferred charges and accrued income
+€10,850
Provisions
+€2,400
Trade debts
-€23,100
Tax, wage and social debts
+€1,535
Advances received
-€2,420
Accrued charges and deferred income
+€19,369
Investment (derived)
-€101,571
Investment in fixed assets (net)
-€101,571
Financing
+€17,887
Debts after one year
-€3,993
Current portion of long-term debt
+€115
Contributions, distributions and other
+€21,765
Cash 2025
€312,109
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,384,195 | €1,374,501 | -€9,694 | -0.7% |
| Fixed assets | 21/28 | €606,528 | €596,719 | -€9,808 | -1.6% |
| Intangible fixed assets | 21 | €3,109 | €1,233 | -€1,876 | -60.3% |
| Tangible fixed assets | 22/27 | €603,419 | €595,486 | -€7,933 | -1.3% |
| Land and buildings | 22 | €367,342 | €362,474 | -€4,868 | -1.3% |
| Plant, machinery and equipment | 23 | €116,303 | €117,524 | +€1,221 | +1.1% |
| Furniture and vehicles | 24 | €119,775 | €115,488 | -€4,286 | -3.6% |
| Current assets | 29/58 | €777,667 | €777,781 | +€114 | 0.0% |
| Amounts receivable after more than one year | 29 | €39,229 | €35,236 | -€3,993 | -10.2% |
| Other amounts receivable | 291 | €39,229 | €35,236 | -€3,993 | -10.2% |
| Stocks and contracts in progress | 3 | €13,754 | €13,321 | -€433 | -3.1% |
| Stocks | 30/36 | €13,754 | €13,321 | -€433 | -3.1% |
| Amounts receivable within one year | 40/41 | €149,259 | €180,526 | +€31,267 | +20.9% |
| Trade receivables | 40 | €61,151 | €74,586 | +€13,435 | +22.0% |
| Other amounts receivable | 41 | €88,108 | €105,940 | +€17,832 | +20.2% |
| Cash at bank and in hand | 54/58 | €327,987 | €312,109 | -€15,877 | -4.8% |
| Deferred charges and accrued income | 490/1 | €247,439 | €236,588 | -€10,850 | -4.4% |
| Total equity and liabilities | 10/49 | €1,384,195 | €1,374,501 | -€9,694 | -0.7% |
| Equity | 10/15 | €1,215,189 | €1,211,587 | -€3,601 | -0.3% |
| Contributions | 10/11 | €587,950 | €587,950 | = | 0.0% |
| Capital | 10 | €587,950 | €587,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458,372 | €433,005 | -€25,367 | -5.5% |
| Investment grants | 15 | €168,867 | €190,633 | +€21,765 | +12.9% |
| Provisions and deferred taxes | 16 | €5,153 | €7,553 | +€2,400 | +46.6% |
| Provisions for liabilities and charges | 160/5 | €5,153 | €7,553 | +€2,400 | +46.6% |
| Environmental obligations | 163 | - | €7,553 | +€7,553 | |
| Other liabilities and charges | 164/5 | €5,153 | - | -€5,153 | |
| Amounts payable | 17/49 | €163,854 | €155,361 | -€8,493 | -5.2% |
| Amounts payable after more than one year | 17 | €39,229 | €35,236 | -€3,993 | -10.2% |
| Financial debts | 170/4 | €39,229 | €35,236 | -€3,993 | -10.2% |
| Amounts payable within one year | 42/48 | €101,634 | €77,765 | -€23,869 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €3,878 | €3,993 | +€115 | +3.0% |
| Trade debts | 44 | €77,866 | €54,766 | -€23,100 | -29.7% |
| Suppliers | 440/4 | €77,866 | €54,766 | -€23,100 | -29.7% |
| Advances received on contracts in progress | 46 | €4,506 | €2,086 | -€2,420 | -53.7% |
| Taxes, remuneration and social security | 45 | €15,385 | €16,920 | +€1,535 | +10.0% |
| Taxes | 450/3 | €1,880 | €690 | -€1,189 | -63.3% |
| Remuneration and social security | 454/9 | €13,505 | €16,230 | +€2,725 | +20.2% |
| Accrued charges and deferred income | 492/3 | €22,990 | €42,360 | +€19,369 | +84.2% |
| Remuneration, social security and pensions | 62 | €5,369,393 | €5,250,757 | -€118,637 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,635 | €111,379 | -€6,255 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,792 | €33,185 | +€16,394 | +97.6% |
| Other operating charges | 640/8 | €41,319 | €30,783 | -€10,536 | -25.5% |
| Non-recurring operating charges | 66A | €7,985 | - | -€7,985 | |
| Gross operating margin | 9900 | €5,481,853 | €5,407,198 | -€74,654 | -1.4% |
| Operating profit (loss) | 9901 | -€72,424 | -€21,306 | +€51,118 | +70.6% |
| Financial income | 75/76B | €1,378 | €1,241 | -€138 | -10.0% |
| Recurring financial income | 75 | €1,378 | €1,241 | -€138 | -10.0% |
| Financial charges | 65/66B | €4,555 | €5,301 | +€746 | +16.4% |
| Recurring financial charges | 65 | €4,555 | €5,301 | +€746 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€75,601 | -€25,367 | +€50,234 | +66.4% |
| Profit (loss) for the period | 9904 | -€75,601 | -€25,367 | +€50,234 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,601 | -€25,367 | +€50,234 | +66.4% |
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 17 October 2026 via checked.be.