IJK NUMERICS: 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.
IJK NUMERICS
Largest movements
- Tangible fixed assets -€38,363
down €38,363 (-17.5%), from €219,330 to €180,967
of which Land and buildings: -€31,284
- Other debts -€33,480
down €33,480 (-46.9%), from €71,454 to €37,974
- Profit (loss) carried forward -€2,917
down €2,917 (-68.8%), from €4,242 to €1,325
- Gross operating margin +€4,301
up €4,301 (+11.7%), from €36,746 to €41,047
- Depreciation -€1,411
down €1,411 (-3.5%), from €39,774 to €38,363
- Other operating charges +€580
up €580 (+13.6%), from €4,264 to €4,844
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 | €222,512 | €185,678 | -€36,834 | -16.6% |
| Fixed assets | 21/28 | €219,530 | €181,167 | -€38,363 | -17.5% |
| Tangible fixed assets | 22/27 | €219,330 | €180,967 | -€38,363 | -17.5% |
| Land and buildings | 22 | €187,701 | €156,418 | -€31,284 | -16.7% |
| Plant, machinery and equipment | 23 | €26,685 | €22,306 | -€4,379 | -16.4% |
| Furniture and vehicles | 24 | €4,944 | €2,243 | -€2,701 | -54.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €2,981 | €4,511 | +€1,529 | +51.3% |
| Amounts receivable within one year | 40/41 | €1,455 | €2,775 | +€1,319 | +90.7% |
| Trade receivables | 40 | - | €1,755 | +€1,755 | |
| Other amounts receivable | 41 | €1,455 | €1,020 | -€435 | -29.9% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €448 | €678 | +€230 | +51.4% |
| Deferred charges and accrued income | 490/1 | €1,029 | €1,009 | -€20 | -2.0% |
| Total equity and liabilities | 10/49 | €222,512 | €185,678 | -€36,834 | -16.6% |
| Equity | 10/15 | €150,595 | €147,678 | -€2,917 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,753 | €127,753 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €125,893 | €127,753 | +€1,860 | +1.5% |
| Profit (loss) carried forward | 14 | €4,242 | €1,325 | -€2,917 | -68.8% |
| Amounts payable | 17/49 | €71,916 | €38,000 | -€33,917 | -47.2% |
| Amounts payable within one year | 42/48 | €71,916 | €38,000 | -€33,917 | -47.2% |
| Trade debts | 44 | €462 | €26 | -€436 | -94.4% |
| Suppliers | 440/4 | €462 | €26 | -€436 | -94.4% |
| Other amounts payable | 47/48 | €71,454 | €37,974 | -€33,480 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,774 | €38,363 | -€1,411 | -3.5% |
| Other operating charges | 640/8 | €4,264 | €4,844 | +€580 | +13.6% |
| Gross operating margin | 9900 | €36,746 | €41,047 | +€4,301 | +11.7% |
| Operating profit (loss) | 9901 | -€7,292 | -€2,160 | +€5,132 | +70.4% |
| Financial charges | 65/66B | €70 | €41 | -€29 | -41.8% |
| Recurring financial charges | 65 | €70 | €41 | -€29 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,362 | -€2,201 | +€5,161 | +70.1% |
| Income taxes | 67/77 | €945 | €716 | -€229 | -24.2% |
| Profit (loss) for the period | 9904 | -€8,307 | -€2,917 | +€5,390 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,307 | -€2,917 | +€5,390 | +64.9% |
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 5 October 2026 via checked.be.