O-ILIOS: 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.
O-ILIOS
Largest movements
- Cash +€53,126
up €53,126 (+184%), from €28,887 to €82,013
mainly Net result for the year (+€69,148) and Depreciation (+€16,933)
- Tangible fixed assets -€7,649
down €7,649 (-8.6%), from €88,926 to €81,277
of which Assets under construction and advance payments: -€10,602
- Receivables within one year +€1,956
up €1,956 (+154%), from €1,273 to €3,229
of which Trade receivables: +€1,979
- Reserves +€69,148
up €69,148 (+498%), from €13,882 to €83,030
- Other debts -€21,277
down €21,277 (-79.2%), from €26,882 to €5,605
- Debts after one year -€13,065
down €13,065 (-30.9%), from €42,298 to €29,233
- Trade debts +€5,741
up €5,741 (+134%), from €4,291 to €10,033
- Tax, wage and social debts +€5,082
up €5,082 (+17.9%), from €28,322 to €33,404
of which Taxes: +€4,561
- Gross operating margin +€122,221
up €122,221 (+198%), from €61,690 to €183,911
- Staff costs +€31,845
up €31,845 (+91.9%), from €34,637 to €66,482
- Taxes +€26,157
up €26,157 (+3,967%), from €659 to €26,816
- Other operating charges -€2,616
down €2,616 (-97.7%), from €2,678 to €62
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 | €130,980 | €176,870 | +€45,891 | +35.0% |
| Fixed assets | 21/28 | €92,926 | €85,277 | -€7,649 | -8.2% |
| Tangible fixed assets | 22/27 | €88,926 | €81,277 | -€7,649 | -8.6% |
| Land and buildings | 22 | €4,123 | €3,110 | -€1,013 | -24.6% |
| Plant, machinery and equipment | 23 | €71,360 | €74,324 | +€2,964 | +4.2% |
| Furniture and vehicles | 24 | €2,841 | €3,843 | +€1,002 | +35.3% |
| Assets under construction and advance payments | 27 | €10,602 | - | -€10,602 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €38,053 | €91,593 | +€53,540 | +141% |
| Stocks and contracts in progress | 3 | €7,580 | €6,351 | -€1,229 | -16.2% |
| Stocks | 30/36 | €7,580 | €6,351 | -€1,229 | -16.2% |
| Amounts receivable within one year | 40/41 | €1,273 | €3,229 | +€1,956 | +154% |
| Trade receivables | 40 | €864 | €2,843 | +€1,979 | +229% |
| Other amounts receivable | 41 | €409 | €386 | -€23 | -5.6% |
| Cash at bank and in hand | 54/58 | €28,887 | €82,013 | +€53,126 | +184% |
| Deferred charges and accrued income | 490/1 | €313 | - | -€313 | |
| Total equity and liabilities | 10/49 | €130,980 | €176,870 | +€45,891 | +35.0% |
| Equity | 10/15 | €16,382 | €85,530 | +€69,148 | +422% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,882 | €83,030 | +€69,148 | +498% |
| Distributable reserves | 133 | €13,882 | €83,030 | +€69,148 | +498% |
| Amounts payable | 17/49 | €114,597 | €91,340 | -€23,258 | -20.3% |
| Amounts payable after more than one year | 17 | €42,298 | €29,233 | -€13,065 | -30.9% |
| Financial debts | 170/4 | €42,298 | €29,233 | -€13,065 | -30.9% |
| Amounts payable within one year | 42/48 | €72,299 | €62,107 | -€10,192 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €12,803 | €13,065 | +€262 | +2.0% |
| Trade debts | 44 | €4,291 | €10,033 | +€5,741 | +134% |
| Suppliers | 440/4 | €4,291 | €10,033 | +€5,741 | +134% |
| Taxes, remuneration and social security | 45 | €28,322 | €33,404 | +€5,082 | +17.9% |
| Taxes | 450/3 | €20,979 | €25,539 | +€4,561 | +21.7% |
| Remuneration and social security | 454/9 | €7,344 | €7,865 | +€521 | +7.1% |
| Other amounts payable | 47/48 | €26,882 | €5,605 | -€21,277 | -79.2% |
| Non-recurring operating income | 76A | €474 | - | -€474 | |
| Remuneration, social security and pensions | 62 | €34,637 | €66,482 | +€31,845 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,244 | €16,933 | -€1,311 | -7.2% |
| Other operating charges | 640/8 | €2,678 | €62 | -€2,616 | -97.7% |
| Gross operating margin | 9900 | €61,690 | €183,911 | +€122,221 | +198% |
| Operating profit (loss) | 9901 | €6,130 | €100,434 | +€94,304 | +1,538% |
| Financial income | 75/76B | €16 | €0 | -€15 | -98.1% |
| Recurring financial income | 75 | €16 | €0 | -€15 | -98.1% |
| Financial charges | 65/66B | €3,435 | €4,470 | +€1,035 | +30.1% |
| Recurring financial charges | 65 | €3,435 | €4,470 | +€1,035 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €2,711 | €95,965 | +€93,253 | +3,439% |
| Income taxes | 67/77 | €659 | €26,816 | +€26,157 | +3,967% |
| Profit (loss) for the period | 9904 | €2,052 | €69,148 | +€67,096 | +3,270% |
| Profit (loss) for the period to be appropriated | 9905 | €2,052 | €69,148 | +€67,096 | +3,270% |
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 31 October 2026 via checked.be.