LILA COIF: 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.
LILA COIF
Largest movements
- Financial fixed assets +€284
new in 2025: €284
- Other debts +€2,849
new in 2025: €2,849
- Profit (loss) carried forward -€1,786
down €1,786, from €90 to -€1,697
- Tax, wage and social debts -€731
down €731 (-18.6%), from €3,923 to €3,191
of which Taxes: -€2,153
- Gross operating margin +€6,359
up €6,359, from -€783 to €5,577
- Staff costs +€6,230
new in 2025: €6,230
- Depreciation +€295
up €295 (+35.2%), from €838 to €1,133
- Financial charges -€175
no longer reported in 2025 (was €175)
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 | €5,512 | €5,844 | +€331 | +6.0% |
| Fixed assets | 21/28 | €2,415 | €2,747 | +€331 | +13.7% |
| Tangible fixed assets | 22/27 | €2,415 | €2,463 | +€48 | +2.0% |
| Furniture and vehicles | 24 | €2,415 | €2,463 | +€48 | +2.0% |
| Financial fixed assets | 28 | - | €284 | +€284 | |
| Current assets | 29/58 | €3,097 | €3,097 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,097 | €3,097 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,512 | €5,844 | +€331 | +6.0% |
| Equity | 10/15 | €1,590 | -€197 | -€1,786 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90 | -€1,697 | -€1,786 | |
| Amounts payable | 17/49 | €3,923 | €6,040 | +€2,118 | +54.0% |
| Amounts payable within one year | 42/48 | €3,923 | €6,040 | +€2,118 | +54.0% |
| Taxes, remuneration and social security | 45 | €3,923 | €3,191 | -€731 | -18.6% |
| Taxes | 450/3 | €3,923 | €1,769 | -€2,153 | -54.9% |
| Remuneration and social security | 454/9 | - | €1,422 | +€1,422 | |
| Other amounts payable | 47/48 | - | €2,849 | +€2,849 | |
| Remuneration, social security and pensions | 62 | - | €6,230 | +€6,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €1,133 | +€295 | +35.2% |
| Gross operating margin | 9900 | -€783 | €5,577 | +€6,359 | |
| Operating profit (loss) | 9901 | -€1,621 | -€1,786 | -€166 | -10.2% |
| Financial charges | 65/66B | €175 | - | -€175 | |
| Recurring financial charges | 65 | €175 | - | -€175 | |
| Profit (loss) for the period before taxes | 9903 | -€1,796 | -€1,786 | +€9 | +0.5% |
| Profit (loss) for the period | 9904 | -€1,796 | -€1,786 | +€9 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | -€1,786 | +€9 | +0.5% |
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 28 October 2026 via checked.be.