ILFREDA: 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.
ILFREDA
Largest movements
- Receivables within one year +€2,036
up €2,036 (+259%), from €785 to €2,820
of which Other amounts receivable: +€1,586
- Tangible fixed assets -€1,921
down €1,921 (-37.2%), from €5,166 to €3,245
of which Other tangible fixed assets: -€1,110
- Cash +€1,788
up €1,788 (+149%), from €1,201 to €2,989
mainly Depreciation (+€1,921) and Net result for the year (+€1,301)
- Profit (loss) carried forward +€1,301
up €1,301 (+8.2%), from -€15,940 to -€14,639
- Trade debts +€1,201
up €1,201 (+136%), from €886 to €2,087
- Tax, wage and social debts -€565
down €565 (-60.8%), from €928 to €363
- Gross operating margin +€5,876
up €5,876, from -€872 to €5,005
- Staff costs +€806
new in 2025: €806
- Other operating charges -€144
down €144 (-18.0%), from €797 to €653
- Financial charges +€107
up €107 (+99.4%), from €107 to €214
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 | €8,621 | €10,544 | +€1,923 | +22.3% |
| Fixed assets | 21/28 | €5,166 | €3,245 | -€1,921 | -37.2% |
| Tangible fixed assets | 22/27 | €5,166 | €3,245 | -€1,921 | -37.2% |
| Plant, machinery and equipment | 23 | €883 | €250 | -€632 | -71.6% |
| Furniture and vehicles | 24 | €717 | €538 | -€179 | -24.9% |
| Other tangible fixed assets | 26 | €3,566 | €2,457 | -€1,110 | -31.1% |
| Current assets | 29/58 | €3,455 | €7,299 | +€3,844 | +111% |
| Amounts receivable within one year | 40/41 | €785 | €2,820 | +€2,036 | +259% |
| Trade receivables | 40 | - | €450 | +€450 | |
| Other amounts receivable | 41 | €785 | €2,371 | +€1,586 | +202% |
| Cash at bank and in hand | 54/58 | €1,201 | €2,989 | +€1,788 | +149% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,489 | +€20 | +1.4% |
| Total equity and liabilities | 10/49 | €8,621 | €10,544 | +€1,923 | +22.3% |
| Equity | 10/15 | €4,520 | €5,821 | +€1,301 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,940 | -€14,639 | +€1,301 | +8.2% |
| Amounts payable | 17/49 | €4,101 | €4,723 | +€622 | +15.2% |
| Amounts payable within one year | 42/48 | €4,101 | €4,723 | +€622 | +15.2% |
| Trade debts | 44 | €886 | €2,087 | +€1,201 | +136% |
| Suppliers | 440/4 | €886 | €2,087 | +€1,201 | +136% |
| Taxes, remuneration and social security | 45 | €928 | €363 | -€565 | -60.8% |
| Taxes | 450/3 | €928 | €363 | -€565 | -60.8% |
| Other amounts payable | 47/48 | €2,287 | €2,273 | -€14 | -0.6% |
| Remuneration, social security and pensions | 62 | - | €806 | +€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €1,921 | +€44 | +2.3% |
| Other operating charges | 640/8 | €797 | €653 | -€144 | -18.0% |
| Gross operating margin | 9900 | -€872 | €5,005 | +€5,876 | |
| Operating profit (loss) | 9901 | -€3,545 | €1,625 | +€5,170 | |
| Financial income | 75/76B | €2 | €23 | +€20 | +850% |
| Recurring financial income | 75 | €2 | €23 | +€20 | +850% |
| Financial charges | 65/66B | €107 | €214 | +€107 | +99.4% |
| Recurring financial charges | 65 | €107 | €214 | +€107 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,650 | €1,434 | +€5,084 | |
| Income taxes | 67/77 | €103 | €133 | +€30 | +29.1% |
| Profit (loss) for the period | 9904 | -€3,753 | €1,301 | +€5,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,753 | €1,301 | +€5,054 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.