IK CONCEPT: 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 CONCEPT
Largest movements
- Cash -€6,248
down €6,248 (-79.1%), from €7,895 to €1,647
mainly Net result for the year (-€46,880) and Investment in fixed assets (net) (-€1,871)
- Stocks and contracts -€6,000
down €6,000 (-50.0%), from €12,000 to €6,000
- Tangible fixed assets -€2,817
down €2,817 (-47.5%), from €5,928 to €3,111
of which Furniture and vehicles: -€4,034
- Receivables within one year -€2,448
down €2,448 (-12.8%), from €19,180 to €16,732
- Profit (loss) carried forward -€46,880
down €46,880 (-181%), from -€25,869 to -€72,750
- Other debts +€17,529
up €17,529 (+62.9%), from €27,889 to €45,418
- Tax, wage and social debts +€9,604
up €9,604 (+343%), from €2,803 to €12,406
of which Remuneration and social security: +€7,987
- Trade debts +€2,234
up €2,234 (+10.9%), from €20,406 to €22,640
- Staff costs +€54,543
new in 2022: €54,543
- Gross operating margin +€12,644
up €12,644 (+1,245%), from €1,016 to €13,660
- Other operating charges -€6,930
down €6,930 (-88.4%), from €7,839 to €909
- Depreciation +€533
up €533 (+12.8%), from €4,155 to €4,689
- Financial charges -€528
down €528 (-55.2%), from €957 to €429
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,003 | €27,490 | -€17,513 | -38.9% |
| Fixed assets | 21/28 | €5,928 | €3,111 | -€2,817 | -47.5% |
| Tangible fixed assets | 22/27 | €5,928 | €3,111 | -€2,817 | -47.5% |
| Plant, machinery and equipment | 23 | €1,894 | €3,111 | +€1,217 | +64.3% |
| Furniture and vehicles | 24 | €4,034 | - | -€4,034 | |
| Current assets | 29/58 | €39,075 | €24,379 | -€14,696 | -37.6% |
| Stocks and contracts in progress | 3 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Contracts in progress | 37 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €19,180 | €16,732 | -€2,448 | -12.8% |
| Trade receivables | 40 | €19,180 | €16,732 | -€2,448 | -12.8% |
| Cash at bank and in hand | 54/58 | €7,895 | €1,647 | -€6,248 | -79.1% |
| Total equity and liabilities | 10/49 | €45,003 | €27,490 | -€17,513 | -38.9% |
| Equity | 10/15 | -€11,469 | -€58,350 | -€46,880 | -409% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€25,869 | -€72,750 | -€46,880 | -181% |
| Amounts payable | 17/49 | €56,473 | €85,840 | +€29,367 | +52.0% |
| Amounts payable within one year | 42/48 | €56,473 | €85,840 | +€29,367 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | €5,375 | €5,375 | = | 0.0% |
| Trade debts | 44 | €20,406 | €22,640 | +€2,234 | +10.9% |
| Suppliers | 440/4 | €20,406 | €22,640 | +€2,234 | +10.9% |
| Taxes, remuneration and social security | 45 | €2,803 | €12,406 | +€9,604 | +343% |
| Taxes | 450/3 | €2,803 | €4,419 | +€1,617 | +57.7% |
| Remuneration and social security | 454/9 | - | €7,987 | +€7,987 | |
| Other amounts payable | 47/48 | €27,889 | €45,418 | +€17,529 | +62.9% |
| Remuneration, social security and pensions | 62 | - | €54,543 | +€54,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,155 | €4,689 | +€533 | +12.8% |
| Other operating charges | 640/8 | €7,839 | €909 | -€6,930 | -88.4% |
| Gross operating margin | 9900 | €1,016 | €13,660 | +€12,644 | +1,245% |
| Operating profit (loss) | 9901 | -€10,979 | -€46,481 | -€35,502 | -323% |
| Financial income | 75/76B | €58 | €29 | -€29 | -49.8% |
| Recurring financial income | 75 | €58 | €29 | -€29 | -49.8% |
| Financial charges | 65/66B | €957 | €429 | -€528 | -55.2% |
| Recurring financial charges | 65 | €957 | €429 | -€528 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,877 | -€46,880 | -€35,003 | -295% |
| Profit (loss) for the period | 9904 | -€11,877 | -€46,880 | -€35,003 | -295% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,877 | -€46,880 | -€35,003 | -295% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.