IKA DESIGN: 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.
IKA DESIGN
Largest movements
- Tangible fixed assets -€9,269
down €9,269 (-20.5%), from €45,289 to €36,020
of which Furniture and vehicles: -€8,746
- Cash -€8,450
down €8,450 (-36.0%), from €23,447 to €14,997
mainly Other debts (-€23,000) and Debts after one year (-€15,062)
- Receivables within one year -€6,392
down €6,392 (-33.0%), from €19,362 to €12,970
of which Trade receivables: -€9,510
- Other debts -€23,000
no longer reported in 2025 (was €23,000)
- Debts after one year -€15,062
down €15,062 (-50.8%), from €29,635 to €14,573
- Trade debts +€13,799
up €13,799 (+6,029%), from €229 to €14,028
- Current portion of long-term debt -€2,727
down €2,727 (-15.3%), from €17,789 to €15,062
- Tax, wage and social debts +€1,995
up €1,995 (+138%), from €1,450 to €3,446
- Gross operating margin +€13,732
up €13,732 (+84.1%), from €16,337 to €30,068
- Other operating charges +€6,280
up €6,280 (+168%), from €3,742 to €10,022
- Depreciation +€3,875
up €3,875 (+71.8%), from €5,395 to €9,269
- Financial charges +€1,649
up €1,649 (+177%), from €930 to €2,579
- Taxes +€885
up €885 (+61.0%), from €1,450 to €2,336
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 | €89,912 | €65,029 | -€24,883 | -27.7% |
| Fixed assets | 21/28 | €45,289 | €36,020 | -€9,269 | -20.5% |
| Tangible fixed assets | 22/27 | €45,289 | €36,020 | -€9,269 | -20.5% |
| Plant, machinery and equipment | 23 | €907 | €383 | -€524 | -57.7% |
| Furniture and vehicles | 24 | €44,382 | €35,636 | -€8,746 | -19.7% |
| Current assets | 29/58 | €44,623 | €29,010 | -€15,614 | -35.0% |
| Amounts receivable within one year | 40/41 | €19,362 | €12,970 | -€6,392 | -33.0% |
| Trade receivables | 40 | €9,510 | - | -€9,510 | |
| Other amounts receivable | 41 | €9,852 | €12,970 | +€3,118 | +31.6% |
| Cash at bank and in hand | 54/58 | €23,447 | €14,997 | -€8,450 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,814 | €1,043 | -€771 | -42.5% |
| Total equity and liabilities | 10/49 | €89,912 | €65,029 | -€24,883 | -27.7% |
| Equity | 10/15 | €17,809 | €17,921 | +€112 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,809 | €12,921 | +€112 | +0.9% |
| Amounts payable | 17/49 | €72,103 | €47,108 | -€24,995 | -34.7% |
| Amounts payable after more than one year | 17 | €29,635 | €14,573 | -€15,062 | -50.8% |
| Financial debts | 170/4 | €29,635 | €14,573 | -€15,062 | -50.8% |
| Amounts payable within one year | 42/48 | €42,468 | €32,535 | -€9,934 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €17,789 | €15,062 | -€2,727 | -15.3% |
| Trade debts | 44 | €229 | €14,028 | +€13,799 | +6,029% |
| Suppliers | 440/4 | €229 | €14,028 | +€13,799 | +6,029% |
| Taxes, remuneration and social security | 45 | €1,450 | €3,446 | +€1,995 | +138% |
| Taxes | 450/3 | €1,450 | €3,446 | +€1,995 | +138% |
| Other amounts payable | 47/48 | €23,000 | - | -€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,395 | €9,269 | +€3,875 | +71.8% |
| Other operating charges | 640/8 | €3,742 | €10,022 | +€6,280 | +168% |
| Gross operating margin | 9900 | €16,337 | €30,068 | +€13,732 | +84.1% |
| Operating profit (loss) | 9901 | €7,200 | €10,777 | +€3,577 | +49.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €930 | €2,579 | +€1,649 | +177% |
| Recurring financial charges | 65 | €930 | €2,579 | +€1,649 | +177% |
| Profit (loss) for the period before taxes | 9903 | €6,271 | €8,198 | +€1,927 | +30.7% |
| Income taxes | 67/77 | €1,450 | €2,336 | +€885 | +61.0% |
| Profit (loss) for the period | 9904 | €4,820 | €5,862 | +€1,042 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,820 | €5,862 | +€1,042 | +21.6% |
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 20 October 2026 via checked.be.