IK CONSULT: 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.
IK CONSULT
Largest movements
- Receivables within one year +€12,897
up €12,897 (+96.3%), from €13,398 to €26,295
of which Trade receivables: +€12,830
- Cash +€1,912
up €1,912 (+1928.1%), from €99 to €2,011
mainly Net result for the year (+€10,190) and Other debts (+€5,968)
- Deferred charges and accrued income +€1,344
new in 2025: €1,344
- Profit (loss) carried forward +€10,190
up €10,190 (+50.1%), from -€20,327 to -€10,138
- Other debts +€5,968
up €5,968 (+23.9%), from €25,004 to €30,971
- Short-term financial debts -€443
no longer reported in 2025 (was €443)
- Tax, wage and social debts +€406
up €406 (+15.4%), from €2,644 to €3,050
- Gross operating margin +€20,824
up €20,824, from -€10,385 to €10,439
- Financial charges +€141
up €141 (+105.1%), from €134 to €275
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 | €19,107 | €35,260 | +€16,153 | +84.5% |
| Fixed assets | 21/28 | €5,610 | €5,610 | = | 0.0% |
| Financial fixed assets | 28 | €5,610 | €5,610 | = | 0.0% |
| Current assets | 29/58 | €13,497 | €29,650 | +€16,153 | +119.7% |
| Amounts receivable within one year | 40/41 | €13,398 | €26,295 | +€12,897 | +96.3% |
| Trade receivables | 40 | €3,398 | €16,229 | +€12,830 | +377.6% |
| Other amounts receivable | 41 | €10,000 | €10,066 | +€66 | +0.7% |
| Cash at bank and in hand | 54/58 | €99 | €2,011 | +€1,912 | +1928.1% |
| Deferred charges and accrued income | 490/1 | - | €1,344 | +€1,344 | |
| Total equity and liabilities | 10/49 | €19,107 | €35,260 | +€16,153 | +84.5% |
| Equity | 10/15 | -€10,327 | -€138 | +€10,190 | +98.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,327 | -€10,138 | +€10,190 | +50.1% |
| Amounts payable | 17/49 | €29,435 | €35,398 | +€5,963 | +20.3% |
| Amounts payable within one year | 42/48 | €29,435 | €35,398 | +€5,963 | +20.3% |
| Financial debts | 43 | €443 | - | -€443 | |
| Credit institutions | 430/8 | €443 | - | -€443 | |
| Trade debts | 44 | €1,344 | €1,376 | +€32 | +2.4% |
| Suppliers | 440/4 | €1,344 | €1,376 | +€32 | +2.4% |
| Taxes, remuneration and social security | 45 | €2,644 | €3,050 | +€406 | +15.4% |
| Taxes | 450/3 | €2,644 | €3,050 | +€406 | +15.4% |
| Other amounts payable | 47/48 | €25,004 | €30,971 | +€5,968 | +23.9% |
| Gross operating margin | 9900 | -€10,385 | €10,439 | +€20,824 | |
| Operating profit (loss) | 9901 | -€10,385 | €10,439 | +€20,824 | |
| Financial income | 75/76B | €0 | €25 | +€25 | +62400.0% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +62400.0% |
| Financial charges | 65/66B | €134 | €275 | +€141 | +105.1% |
| Recurring financial charges | 65 | €134 | €275 | +€141 | +105.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,519 | €10,190 | +€20,709 | |
| Profit (loss) for the period | 9904 | -€10,519 | €10,190 | +€20,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,519 | €10,190 | +€20,709 |
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 8 October 2026 via checked.be.