IK SERVICES: 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 SERVICES
Largest movements
- Cash +€4,897
up €4,897 (+36.1%), from €13,583 to €18,480
mainly Net result for the year (+€6,429) and Depreciation (+€3,125)
- Receivables within one year +€4,359
up €4,359 (+6.8%), from €64,266 to €68,624
of which Trade receivables: +€4,153
- Intangible fixed assets -€1,795
no longer reported in 2025 (was €1,795)
- Deferred charges and accrued income +€1,358
up €1,358 (+1,051%), from €129 to €1,487
- Reserves +€6,000
up €6,000 (+8.8%), from €68,360 to €74,360
of which Distributable reserves: +€6,000
- Trade debts +€1,385
up €1,385 (+204%), from €678 to €2,063
- Gross operating margin -€10,641
down €10,641 (-46.0%), from €23,128 to €12,487
- Taxes -€2,854
down €2,854 (-56.2%), from €5,077 to €2,223
- Depreciation +€1,177
up €1,177 (+60.4%), from €1,949 to €3,125
- Other operating charges -€323
down €323 (-68.6%), from €471 to €148
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 | €92,516 | €100,428 | +€7,913 | +8.6% |
| Fixed assets | 21/28 | €4,789 | €2,903 | -€1,886 | -39.4% |
| Intangible fixed assets | 21 | €1,795 | - | -€1,795 | |
| Tangible fixed assets | 22/27 | €2,994 | €2,903 | -€91 | -3.0% |
| Plant, machinery and equipment | 23 | €377 | €1,284 | +€907 | +241% |
| Furniture and vehicles | 24 | €1,140 | €881 | -€259 | -22.7% |
| Other tangible fixed assets | 26 | €1,477 | €739 | -€739 | -50.0% |
| Current assets | 29/58 | €87,727 | €97,525 | +€9,798 | +11.2% |
| Stocks and contracts in progress | 3 | €9,750 | €8,934 | -€816 | -8.4% |
| Stocks | 30/36 | €9,750 | €8,934 | -€816 | -8.4% |
| Amounts receivable within one year | 40/41 | €64,266 | €68,624 | +€4,359 | +6.8% |
| Trade receivables | 40 | €37,537 | €41,690 | +€4,153 | +11.1% |
| Other amounts receivable | 41 | €26,729 | €26,935 | +€205 | +0.8% |
| Cash at bank and in hand | 54/58 | €13,583 | €18,480 | +€4,897 | +36.1% |
| Deferred charges and accrued income | 490/1 | €129 | €1,487 | +€1,358 | +1,051% |
| Total equity and liabilities | 10/49 | €92,516 | €100,428 | +€7,913 | +8.6% |
| Equity | 10/15 | €74,593 | €81,022 | +€6,429 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,360 | €74,360 | +€6,000 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,500 | €72,500 | +€6,000 | +9.0% |
| Profit (loss) carried forward | 14 | €33 | €462 | +€429 | +1,321% |
| Amounts payable | 17/49 | €17,923 | €19,407 | +€1,483 | +8.3% |
| Amounts payable within one year | 42/48 | €17,923 | €19,407 | +€1,483 | +8.3% |
| Trade debts | 44 | €678 | €2,063 | +€1,385 | +204% |
| Suppliers | 440/4 | €678 | €2,063 | +€1,385 | +204% |
| Taxes, remuneration and social security | 45 | €6,069 | €6,168 | +€98 | +1.6% |
| Taxes | 450/3 | €6,069 | €6,168 | +€98 | +1.6% |
| Other amounts payable | 47/48 | €11,176 | €11,176 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €3,125 | +€1,177 | +60.4% |
| Other operating charges | 640/8 | €471 | €148 | -€323 | -68.6% |
| Gross operating margin | 9900 | €23,128 | €12,487 | -€10,641 | -46.0% |
| Operating profit (loss) | 9901 | €20,709 | €9,214 | -€11,495 | -55.5% |
| Financial income | 75/76B | €0 | €43 | +€42 | +14,555% |
| Recurring financial income | 75 | €0 | €43 | +€42 | +14,555% |
| Financial charges | 65/66B | €562 | €604 | +€42 | +7.4% |
| Recurring financial charges | 65 | €562 | €604 | +€42 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €20,147 | €8,653 | -€11,494 | -57.1% |
| Income taxes | 67/77 | €5,077 | €2,223 | -€2,854 | -56.2% |
| Profit (loss) for the period | 9904 | €15,070 | €6,429 | -€8,640 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,070 | €6,429 | -€8,640 | -57.3% |
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 14 October 2026 via checked.be.