Ichinyo: 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.
Ichinyo
Largest movements
- Cash +€5,664
up €5,664 (+609.2%), from €930 to €6,594
mainly Net result for the year (+€5,038) and Other debts (+€3,557)
- Receivables within one year +€2,686
up €2,686 (+18.1%), from €14,876 to €17,562
- Tangible fixed assets -€2,227
down €2,227 (-26.6%), from €8,384 to €6,156
of which Plant, machinery and equipment: -€1,646
- Intangible fixed assets -€949
down €949 (-59.7%), from €1,589 to €640
- Deferred charges and accrued income -€922
down €922 (-77.6%), from €1,188 to €266
- Tax, wage and social debts -€5,783
down €5,783 (-43.2%), from €13,397 to €7,614
of which Remuneration and social security: -€3,002
- Reserves +€5,038
up €5,038 (+273.6%), from €1,841 to €6,879
- Other debts +€3,557
up €3,557 (+217.5%), from €1,635 to €5,192
- Trade debts +€3,279
up €3,279 (+264.7%), from €1,239 to €4,517
- Debts after one year -€2,647
down €2,647 (-79.5%), from €3,329 to €681
- Gross operating margin +€14,117
up €14,117, from -€2,181 to €11,936
- Taxes +€860
up €860 (+567.5%), from €152 to €1,012
- Financial charges -€618
down €618 (-18.9%), from €3,274 to €2,656
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 | €26,967 | €31,218 | +€4,251 | +15.8% |
| Fixed assets | 21/28 | €9,972 | €6,796 | -€3,176 | -31.9% |
| Intangible fixed assets | 21 | €1,589 | €640 | -€949 | -59.7% |
| Tangible fixed assets | 22/27 | €8,384 | €6,156 | -€2,227 | -26.6% |
| Plant, machinery and equipment | 23 | €4,274 | €2,628 | -€1,646 | -38.5% |
| Furniture and vehicles | 24 | €1,960 | €804 | -€1,156 | -59.0% |
| Other tangible fixed assets | 26 | €2,149 | €2,724 | +€575 | +26.7% |
| Current assets | 29/58 | €16,994 | €24,422 | +€7,427 | +43.7% |
| Amounts receivable within one year | 40/41 | €14,876 | €17,562 | +€2,686 | +18.1% |
| Trade receivables | 40 | €14,876 | €17,562 | +€2,686 | +18.1% |
| Cash at bank and in hand | 54/58 | €930 | €6,594 | +€5,664 | +609.2% |
| Deferred charges and accrued income | 490/1 | €1,188 | €266 | -€922 | -77.6% |
| Total equity and liabilities | 10/49 | €26,967 | €31,218 | +€4,251 | +15.8% |
| Equity | 10/15 | €4,841 | €9,879 | +€5,038 | +104.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,841 | €6,879 | +€5,038 | +273.6% |
| Distributable reserves | 133 | €1,841 | €6,879 | +€5,038 | +273.6% |
| Amounts payable | 17/49 | €22,125 | €21,338 | -€787 | -3.6% |
| Amounts payable after more than one year | 17 | €3,329 | €681 | -€2,647 | -79.5% |
| Financial debts | 170/4 | €3,329 | €681 | -€2,647 | -79.5% |
| Amounts payable within one year | 42/48 | €18,797 | €19,970 | +€1,174 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €2,526 | €2,647 | +€121 | +4.8% |
| Trade debts | 44 | €1,239 | €4,517 | +€3,279 | +264.7% |
| Suppliers | 440/4 | €1,239 | €4,517 | +€3,279 | +264.7% |
| Taxes, remuneration and social security | 45 | €13,397 | €7,614 | -€5,783 | -43.2% |
| Taxes | 450/3 | €8,395 | €5,614 | -€2,781 | -33.1% |
| Remuneration and social security | 454/9 | €5,002 | €2,000 | -€3,002 | -60.0% |
| Other amounts payable | 47/48 | €1,635 | €5,192 | +€3,557 | +217.5% |
| Accrued charges and deferred income | 492/3 | - | €687 | +€687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,176 | €3,176 | = | 0.0% |
| Other operating charges | 640/8 | €76 | €53 | -€23 | -30.5% |
| Gross operating margin | 9900 | -€2,181 | €11,936 | +€14,117 | |
| Operating profit (loss) | 9901 | -€5,434 | €8,706 | +€14,140 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.1% |
| Financial charges | 65/66B | €3,274 | €2,656 | -€618 | -18.9% |
| Recurring financial charges | 65 | €3,274 | €2,656 | -€618 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,706 | €6,050 | +€14,756 | |
| Income taxes | 67/77 | €152 | €1,012 | +€860 | +567.5% |
| Profit (loss) for the period | 9904 | -€8,858 | €5,038 | +€13,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,858 | €5,038 | +€13,896 |
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 6 October 2026 via checked.be.