Ik Ben: 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 Ben
Largest movements
- Current investments +€50,652
up €50,652 (+19.0%), from €266,126 to €316,777
- Receivables within one year +€21,261
up €21,261 (+53.1%), from €40,054 to €61,316
of which Trade receivables: +€58,983
- Cash +€20,824
up €20,824 (+35.3%), from €58,968 to €79,792
mainly Net result for the year (+€149,847) and Trade debts (+€42,436)
- Reserves +€105,000
up €105,000 (+30.8%), from €341,000 to €446,000
- Trade debts +€42,436
up €42,436 (+707%), from €6,002 to €48,439
- Other debts -€29,438
down €29,438 (-48.9%), from €60,232 to €30,794
- Debts after one year -€15,116
down €15,116 (-5.6%), from €270,603 to €255,487
- Other operating charges -€45,638
down €45,638 (-95.9%), from €47,588 to €1,950
- Financial income -€36,758
down €36,758 (-49.6%), from €74,101 to €37,342
- Financial charges +€27,952
up €27,952 (+565%), from €4,949 to €32,901
- Gross operating margin -€13,513
down €13,513 (-6.3%), from €214,828 to €201,315
- Depreciation +€8,023
up €8,023 (+187%), from €4,301 to €12,324
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 | €733,977 | €832,576 | +€98,599 | +13.4% |
| Fixed assets | 21/28 | €365,995 | €373,845 | +€7,850 | +2.1% |
| Tangible fixed assets | 22/27 | €363,995 | €371,845 | +€7,850 | +2.2% |
| Land and buildings | 22 | €357,482 | €349,493 | -€7,989 | -2.2% |
| Furniture and vehicles | 24 | €6,513 | €4,643 | -€1,870 | -28.7% |
| Other tangible fixed assets | 26 | - | €17,709 | +€17,709 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €367,982 | €458,731 | +€90,749 | +24.7% |
| Amounts receivable within one year | 40/41 | €40,054 | €61,316 | +€21,261 | +53.1% |
| Trade receivables | 40 | €2,332 | €61,316 | +€58,983 | +2,529% |
| Other amounts receivable | 41 | €37,722 | €0 | -€37,722 | -100% |
| Current investments | 50/53 | €266,126 | €316,777 | +€50,652 | +19.0% |
| Cash at bank and in hand | 54/58 | €58,968 | €79,792 | +€20,824 | +35.3% |
| Deferred charges and accrued income | 490/1 | €2,835 | €846 | -€1,989 | -70.2% |
| Total equity and liabilities | 10/49 | €733,977 | €832,576 | +€98,599 | +13.4% |
| Equity | 10/15 | €343,840 | €448,688 | +€104,847 | +30.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €341,000 | €446,000 | +€105,000 | +30.8% |
| Distributable reserves | 133 | €341,000 | €446,000 | +€105,000 | +30.8% |
| Profit (loss) carried forward | 14 | €340 | €188 | -€153 | -44.9% |
| Amounts payable | 17/49 | €390,137 | €383,888 | -€6,249 | -1.6% |
| Amounts payable after more than one year | 17 | €270,603 | €255,487 | -€15,116 | -5.6% |
| Financial debts | 170/4 | €270,603 | €255,487 | -€15,116 | -5.6% |
| Amounts payable within one year | 42/48 | €119,534 | €128,401 | +€8,867 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €13,397 | €15,116 | +€1,718 | +12.8% |
| Financial debts | 43 | €25,247 | €25,080 | -€167 | -0.7% |
| Credit institutions | 430/8 | €25,247 | €25,080 | -€167 | -0.7% |
| Trade debts | 44 | €6,002 | €48,439 | +€42,436 | +707% |
| Suppliers | 440/4 | €6,002 | €48,439 | +€42,436 | +707% |
| Taxes, remuneration and social security | 45 | €14,655 | €8,972 | -€5,683 | -38.8% |
| Taxes | 450/3 | €14,655 | €8,972 | -€5,683 | -38.8% |
| Other amounts payable | 47/48 | €60,232 | €30,794 | -€29,438 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,301 | €12,324 | +€8,023 | +187% |
| Other operating charges | 640/8 | €47,588 | €1,950 | -€45,638 | -95.9% |
| Gross operating margin | 9900 | €214,828 | €201,315 | -€13,513 | -6.3% |
| Operating profit (loss) | 9901 | €162,939 | €187,041 | +€24,102 | +14.8% |
| Financial income | 75/76B | €74,101 | €37,342 | -€36,758 | -49.6% |
| Recurring financial income | 75 | €74,101 | €37,342 | -€36,758 | -49.6% |
| Financial charges | 65/66B | €4,949 | €32,901 | +€27,952 | +565% |
| Recurring financial charges | 65 | €4,949 | €32,901 | +€27,952 | +565% |
| Profit (loss) for the period before taxes | 9903 | €232,090 | €191,482 | -€40,608 | -17.5% |
| Income taxes | 67/77 | €37,910 | €41,635 | +€3,724 | +9.8% |
| Profit (loss) for the period | 9904 | €194,180 | €149,847 | -€44,333 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €194,180 | €149,847 | -€44,333 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.