ik-archi: 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.
ik-archi
Largest movements
- Cash +€13,188
up €13,188 (+433%), from €3,043 to €16,231
mainly Other debts (+€37,399) and Receivables within one year (+€3,291)
- Receivables within one year -€3,291
down €3,291 (-38.4%), from €8,567 to €5,276
of which Trade receivables: -€2,709
- Tangible fixed assets -€1,091
down €1,091 (-50.9%), from €2,141 to €1,051
of which Furniture and vehicles: -€776
- Intangible fixed assets -€333
down €333 (-100%), from €333 to €0
- Deferred charges and accrued income -€315
down €315 (-18.6%), from €1,697 to €1,382
- Other debts +€37,399
up €37,399 (+459%), from €8,154 to €45,553
- Tax, wage and social debts -€19,954
down €19,954 (-96.4%), from €20,689 to €735
of which Remuneration and social security: -€18,949
- Profit (loss) carried forward -€9,046
down €9,046 (-21.9%), from -€41,247 to -€50,292
- Depreciation -€10,879
down €10,879 (-88.4%), from €12,303 to €1,424
- Gross operating margin +€7,562
up €7,562 (+53.0%), from -€14,276 to -€6,714
- Other operating charges +€716
up €716 (+92.4%), from €775 to €1,491
- Financial income -€254
no longer reported in 2025 (was €254)
- Taxes -€168
down €168 (-25.9%), from -€647 to -€815
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 | €15,781 | €23,939 | +€8,158 | +51.7% |
| Fixed assets | 21/28 | €2,474 | €1,051 | -€1,424 | -57.5% |
| Intangible fixed assets | 21 | €333 | €0 | -€333 | -100% |
| Tangible fixed assets | 22/27 | €2,141 | €1,051 | -€1,091 | -50.9% |
| Furniture and vehicles | 24 | €901 | €126 | -€776 | -86.1% |
| Leasing and similar rights | 25 | €1,240 | €925 | -€315 | -25.4% |
| Current assets | 29/58 | €13,307 | €22,889 | +€9,582 | +72.0% |
| Amounts receivable within one year | 40/41 | €8,567 | €5,276 | -€3,291 | -38.4% |
| Trade receivables | 40 | €4,270 | €1,561 | -€2,709 | -63.4% |
| Other amounts receivable | 41 | €4,297 | €3,715 | -€582 | -13.6% |
| Cash at bank and in hand | 54/58 | €3,043 | €16,231 | +€13,188 | +433% |
| Deferred charges and accrued income | 490/1 | €1,697 | €1,382 | -€315 | -18.6% |
| Total equity and liabilities | 10/49 | €15,781 | €23,939 | +€8,158 | +51.7% |
| Equity | 10/15 | -€16,247 | -€25,292 | -€9,046 | -55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,247 | -€50,292 | -€9,046 | -21.9% |
| Amounts payable | 17/49 | €32,028 | €49,232 | +€17,204 | +53.7% |
| Amounts payable within one year | 42/48 | €31,984 | €49,232 | +€17,248 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,141 | €2,944 | -€196 | -6.3% |
| Suppliers | 440/4 | €3,141 | €2,944 | -€196 | -6.3% |
| Taxes, remuneration and social security | 45 | €20,689 | €735 | -€19,954 | -96.4% |
| Taxes | 450/3 | €1,740 | €735 | -€1,006 | -57.8% |
| Remuneration and social security | 454/9 | €18,949 | €0 | -€18,949 | -100% |
| Other amounts payable | 47/48 | €8,154 | €45,553 | +€37,399 | +459% |
| Accrued charges and deferred income | 492/3 | €44 | €0 | -€44 | -100% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,303 | €1,424 | -€10,879 | -88.4% |
| Other operating charges | 640/8 | €775 | €1,491 | +€716 | +92.4% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | -€14,276 | -€6,714 | +€7,562 | +53.0% |
| Operating profit (loss) | 9901 | -€27,354 | -€9,629 | +€17,725 | +64.8% |
| Financial income | 75/76B | €254 | - | -€254 | |
| Recurring financial income | 75 | €254 | - | -€254 | |
| Financial charges | 65/66B | €202 | €231 | +€29 | +14.5% |
| Recurring financial charges | 65 | €202 | €231 | +€29 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,302 | -€9,860 | +€17,441 | +63.9% |
| Income taxes | 67/77 | -€647 | -€815 | -€168 | -25.9% |
| Profit (loss) for the period | 9904 | -€26,654 | -€9,046 | +€17,609 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,654 | -€9,046 | +€17,609 | +66.1% |
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 28 October 2026 via checked.be.