IK Consult: 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 Consult
Largest movements
- Cash +€59,970
up €59,970 (+19.6%), from €305,195 to €365,165
mainly Net result for the year (+€67,373) and Investment in fixed assets (net) (+€32,570)
- Financial fixed assets -€32,411
no longer reported in 2025 (was €32,411)
- Tangible fixed assets -€12,004
down €12,004 (-18.5%), from €65,051 to €53,047
of which Furniture and vehicles: -€7,182
- Receivables within one year +€4,547
up €4,547 (+27.4%), from €16,578 to €21,124
of which Other amounts receivable: +€2,871
- Reserves +€31,538
up €31,538 (+8.5%), from €370,481 to €402,020
- Debts after one year -€7,216
down €7,216 (-43.3%), from €16,684 to €9,468
- Tax, wage and social debts -€5,370
down €5,370 (-32.6%), from €16,467 to €11,097
- Gross operating margin -€29,002
down €29,002 (-21.3%), from €135,955 to €106,953
- Taxes -€8,947
down €8,947 (-24.6%), from €36,297 to €27,350
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 | €425,596 | €443,745 | +€18,149 | +4.3% |
| Fixed assets | 21/28 | €97,462 | €53,047 | -€44,415 | -45.6% |
| Tangible fixed assets | 22/27 | €65,051 | €53,047 | -€12,004 | -18.5% |
| Plant, machinery and equipment | 23 | €12 | - | -€12 | |
| Furniture and vehicles | 24 | €27,104 | €19,922 | -€7,182 | -26.5% |
| Other tangible fixed assets | 26 | €37,935 | €33,125 | -€4,810 | -12.7% |
| Financial fixed assets | 28 | €32,411 | - | -€32,411 | |
| Current assets | 29/58 | €328,134 | €390,698 | +€62,564 | +19.1% |
| Amounts receivable within one year | 40/41 | €16,578 | €21,124 | +€4,547 | +27.4% |
| Trade receivables | 40 | €15,428 | €17,103 | +€1,675 | +10.9% |
| Other amounts receivable | 41 | €1,150 | €4,021 | +€2,871 | +249.7% |
| Cash at bank and in hand | 54/58 | €305,195 | €365,165 | +€59,970 | +19.6% |
| Deferred charges and accrued income | 490/1 | €6,361 | €4,408 | -€1,953 | -30.7% |
| Total equity and liabilities | 10/49 | €425,596 | €443,745 | +€18,149 | +4.3% |
| Equity | 10/15 | €382,881 | €414,420 | +€31,538 | +8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €370,481 | €402,020 | +€31,538 | +8.5% |
| Distributable reserves | 133 | €370,481 | €402,020 | +€31,538 | +8.5% |
| Amounts payable | 17/49 | €42,715 | €29,325 | -€13,389 | -31.3% |
| Amounts payable after more than one year | 17 | €16,684 | €9,468 | -€7,216 | -43.3% |
| Financial debts | 170/4 | €16,684 | €9,468 | -€7,216 | -43.3% |
| Amounts payable within one year | 42/48 | €25,044 | €19,857 | -€5,186 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €6,912 | €7,216 | +€304 | +4.4% |
| Trade debts | 44 | €214 | €146 | -€68 | -31.9% |
| Suppliers | 440/4 | €214 | €146 | -€68 | -31.9% |
| Taxes, remuneration and social security | 45 | €16,467 | €11,097 | -€5,370 | -32.6% |
| Taxes | 450/3 | €16,467 | €11,097 | -€5,370 | -32.6% |
| Other amounts payable | 47/48 | €1,450 | €1,399 | -€52 | -3.6% |
| Accrued charges and deferred income | 492/3 | €987 | - | -€987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,076 | €11,845 | -€231 | -1.9% |
| Other operating charges | 640/8 | €599 | €675 | +€76 | +12.6% |
| Non-recurring operating charges | 66A | - | €159 | +€159 | |
| Gross operating margin | 9900 | €135,955 | €106,953 | -€29,002 | -21.3% |
| Operating profit (loss) | 9901 | €123,280 | €94,274 | -€29,006 | -23.5% |
| Financial income | 75/76B | €1,104 | €1,520 | +€416 | +37.6% |
| Recurring financial income | 75 | €1,104 | €1,520 | +€416 | +37.6% |
| Financial charges | 65/66B | €1,352 | €1,071 | -€281 | -20.8% |
| Recurring financial charges | 65 | €1,352 | €1,071 | -€281 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €123,032 | €94,723 | -€28,309 | -23.0% |
| Income taxes | 67/77 | €36,297 | €27,350 | -€8,947 | -24.6% |
| Profit (loss) for the period | 9904 | €86,735 | €67,373 | -€19,362 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,735 | €67,373 | -€19,362 | -22.3% |
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 12 October 2026 via checked.be.