I-Kustik: what changed
Two fiscal 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.
I-Kustik
Largest movements
- Receivables within one year +€16,177
up €16,177 (+1075.9%), from €1,504 to €17,680
- Cash -€8,013
down €8,013 (-95.6%), from €8,379 to €366
mainly Receivables within one year (-€16,177) and Trade debts (-€1,263)
- Tangible fixed assets -€3,274
down €3,274 (-26.0%), from €12,577 to €9,304
of which Other tangible fixed assets: -€2,346
- Deferred charges and accrued income -€429
down €429 (-19.6%), from €2,196 to €1,766
- Profit (loss) carried forward +€5,068
up €5,068 (+24.5%), from -€20,694 to -€15,626
- Trade debts -€1,263
down €1,263 (-92.6%), from €1,364 to €101
- Tax, wage and social debts +€649
up €649 (+58.2%), from €1,115 to €1,764
- Gross operating margin +€10,998
up €10,998, from -€1,122 to €9,876
- Other operating charges -€347
down €347 (-22.7%), from €1,531 to €1,184
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.
Cash bridge derived
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 | €24,655 | €29,116 | +€4,461 | +18.1% |
| Fixed assets | 21/28 | €12,577 | €9,304 | -€3,274 | -26.0% |
| Tangible fixed assets | 22/27 | €12,577 | €9,304 | -€3,274 | -26.0% |
| Furniture and vehicles | 24 | €2,553 | €1,626 | -€927 | -36.3% |
| Other tangible fixed assets | 26 | €10,024 | €7,678 | -€2,346 | -23.4% |
| Current assets | 29/58 | €12,078 | €19,812 | +€7,735 | +64.0% |
| Amounts receivable within one year | 40/41 | €1,504 | €17,680 | +€16,177 | +1075.9% |
| Trade receivables | 40 | €1,504 | €17,680 | +€16,177 | +1075.9% |
| Cash at bank and in hand | 54/58 | €8,379 | €366 | -€8,013 | -95.6% |
| Deferred charges and accrued income | 490/1 | €2,196 | €1,766 | -€429 | -19.6% |
| Total equity and liabilities | 10/49 | €24,655 | €29,116 | +€4,461 | +18.1% |
| Equity | 10/15 | €13,169 | €18,237 | +€5,068 | +38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,263 | €15,263 | = | 0.0% |
| Distributable reserves | 133 | €15,263 | €15,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,694 | -€15,626 | +€5,068 | +24.5% |
| Amounts payable | 17/49 | €11,486 | €10,879 | -€607 | -5.3% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 170/4 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,558 | €1,951 | -€607 | -23.7% |
| Trade debts | 44 | €1,364 | €101 | -€1,263 | -92.6% |
| Suppliers | 440/4 | €1,364 | €101 | -€1,263 | -92.6% |
| Taxes, remuneration and social security | 45 | €1,115 | €1,764 | +€649 | +58.2% |
| Taxes | 450/3 | €1,115 | €1,764 | +€649 | +58.2% |
| Other amounts payable | 47/48 | €80 | €86 | +€7 | +8.4% |
| Accrued charges and deferred income | 492/3 | €928 | €928 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,274 | €3,274 | = | 0.0% |
| Other operating charges | 640/8 | €1,531 | €1,184 | -€347 | -22.7% |
| Gross operating margin | 9900 | -€1,122 | €9,876 | +€10,998 | |
| Operating profit (loss) | 9901 | -€5,927 | €5,418 | +€11,345 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €164 | €163 | -€1 | -0.5% |
| Recurring financial charges | 65 | €164 | €163 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,075 | €5,255 | +€11,330 | |
| Income taxes | 67/77 | €195 | €187 | -€8 | -4.2% |
| Profit (loss) for the period | 9904 | -€6,270 | €5,068 | +€11,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,270 | €5,068 | +€11,338 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.