illustris: 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.
illustris
Largest movements
- Cash +€65,630
up €65,630 (+71.3%), from €92,032 to €157,661
mainly Net result for the year (+€327,583) and Other debts (+€294,955)
- Tangible fixed assets -€42,835
down €42,835 (-22.8%), from €187,833 to €144,999
of which Furniture and vehicles: -€31,652
- Deferred charges and accrued income +€14,327
up €14,327 (+904%), from €1,585 to €15,911
- Other debts +€294,955
up €294,955 (+917%), from €32,183 to €327,138
- Profit (loss) carried forward -€257,417
down €257,417 (-99.3%), from €259,336 to €1,919
- Gross operating margin +€95,107
up €95,107 (+24.5%), from €388,829 to €483,937
- Taxes +€23,477
up €23,477 (+28.9%), from €81,223 to €104,700
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 | €328,036 | €367,671 | +€39,634 | +12.1% |
| Fixed assets | 21/28 | €188,133 | €145,299 | -€42,835 | -22.8% |
| Tangible fixed assets | 22/27 | €187,833 | €144,999 | -€42,835 | -22.8% |
| Furniture and vehicles | 24 | €95,515 | €63,864 | -€31,652 | -33.1% |
| Other tangible fixed assets | 26 | €92,318 | €81,135 | -€11,183 | -12.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €139,903 | €222,372 | +€82,469 | +58.9% |
| Amounts receivable within one year | 40/41 | €46,287 | €48,800 | +€2,513 | +5.4% |
| Trade receivables | 40 | €37,510 | €48,800 | +€11,290 | +30.1% |
| Other amounts receivable | 41 | €8,777 | €0 | -€8,777 | -100% |
| Cash at bank and in hand | 54/58 | €92,032 | €157,661 | +€65,630 | +71.3% |
| Deferred charges and accrued income | 490/1 | €1,585 | €15,911 | +€14,327 | +904% |
| Total equity and liabilities | 10/49 | €328,036 | €367,671 | +€39,634 | +12.1% |
| Equity | 10/15 | €279,741 | €22,324 | -€257,417 | -92.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,336 | €1,919 | -€257,417 | -99.3% |
| Amounts payable | 17/49 | €48,295 | €345,346 | +€297,051 | +615% |
| Amounts payable within one year | 42/48 | €46,117 | €341,291 | +€295,175 | +640% |
| Trade debts | 44 | €3,407 | €2,974 | -€432 | -12.7% |
| Suppliers | 440/4 | €3,407 | €2,974 | -€432 | -12.7% |
| Taxes, remuneration and social security | 45 | €10,527 | €11,179 | +€652 | +6.2% |
| Taxes | 450/3 | €10,527 | €11,179 | +€652 | +6.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,183 | €327,138 | +€294,955 | +917% |
| Accrued charges and deferred income | 492/3 | €2,179 | €4,055 | +€1,876 | +86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,591 | €46,772 | +€1,181 | +2.6% |
| Other operating charges | 640/8 | €774 | €732 | -€42 | -5.4% |
| Non-recurring operating charges | 66A | €120 | €0 | -€120 | -100% |
| Gross operating margin | 9900 | €388,829 | €483,937 | +€95,107 | +24.5% |
| Operating profit (loss) | 9901 | €342,344 | €436,433 | +€94,088 | +27.5% |
| Financial income | 75/76B | €1 | €5 | +€4 | +288% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +288% |
| Financial charges | 65/66B | €2,262 | €4,155 | +€1,894 | +83.7% |
| Recurring financial charges | 65 | €2,262 | €4,155 | +€1,894 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €340,084 | €432,283 | +€92,199 | +27.1% |
| Income taxes | 67/77 | €81,223 | €104,700 | +€23,477 | +28.9% |
| Profit (loss) for the period | 9904 | €258,861 | €327,583 | +€68,722 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €258,861 | €327,583 | +€68,722 | +26.5% |
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 22 October 2026 via checked.be.