Ikabas: 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.
Ikabas
Largest movements
- Cash -€20,704
down €20,704 (-6.9%), from €302,148 to €281,444
mainly Other debts (-€34,013) and Net result for the year (-€19,382)
- Tangible fixed assets -€6,303
down €6,303 (-83.8%), from €7,519 to €1,216
of which Furniture and vehicles: -€3,166
- Other debts -€34,013
down €34,013 (-16.2%), from €209,531 to €175,518
- Trade debts +€23,195
up €23,195 (+80.0%), from €28,990 to €52,185
- Profit (loss) carried forward -€19,382
down €19,382 (-27.8%), from €69,797 to €50,414
- Gross operating margin -€37,133
down €37,133, from €35,303 to -€1,831
- Other operating charges -€2,486
down €2,486 (-50.4%), from €4,929 to €2,443
- Taxes -€1,940
down €1,940 (-19.8%), from €9,777 to €7,836
- Depreciation -€1,776
down €1,776 (-22.0%), from €8,079 to €6,303
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,214 | €284,317 | -€31,896 | -10.1% |
| Fixed assets | 21/28 | €7,519 | €1,216 | -€6,303 | -83.8% |
| Tangible fixed assets | 22/27 | €7,519 | €1,216 | -€6,303 | -83.8% |
| Land and buildings | 22 | €330 | - | -€330 | |
| Plant, machinery and equipment | 23 | €4,023 | €1,216 | -€2,807 | -69.8% |
| Furniture and vehicles | 24 | €3,166 | €0 | -€3,166 | -100.0% |
| Current assets | 29/58 | €308,695 | €283,101 | -€25,594 | -8.3% |
| Stocks and contracts in progress | 3 | €2,385 | - | -€2,385 | |
| Stocks | 30/36 | €2,385 | - | -€2,385 | |
| Amounts receivable within one year | 40/41 | €4,162 | €1,657 | -€2,505 | -60.2% |
| Other amounts receivable | 41 | €4,162 | €1,657 | -€2,505 | -60.2% |
| Cash at bank and in hand | 54/58 | €302,148 | €281,444 | -€20,704 | -6.9% |
| Total equity and liabilities | 10/49 | €316,214 | €284,317 | -€31,896 | -10.1% |
| Equity | 10/15 | €75,997 | €56,614 | -€19,382 | -25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,797 | €50,414 | -€19,382 | -27.8% |
| Amounts payable | 17/49 | €240,217 | €227,703 | -€12,514 | -5.2% |
| Amounts payable within one year | 42/48 | €240,217 | €227,703 | -€12,514 | -5.2% |
| Trade debts | 44 | €28,990 | €52,185 | +€23,195 | +80.0% |
| Suppliers | 440/4 | €28,990 | €52,185 | +€23,195 | +80.0% |
| Taxes, remuneration and social security | 45 | €1,696 | - | -€1,696 | |
| Taxes | 450/3 | €1,696 | - | -€1,696 | |
| Other amounts payable | 47/48 | €209,531 | €175,518 | -€34,013 | -16.2% |
| Remuneration, social security and pensions | 62 | €61 | €197 | +€137 | +225.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,079 | €6,303 | -€1,776 | -22.0% |
| Other operating charges | 640/8 | €4,929 | €2,443 | -€2,486 | -50.4% |
| Gross operating margin | 9900 | €35,303 | -€1,831 | -€37,133 | |
| Operating profit (loss) | 9901 | €22,235 | -€10,774 | -€33,008 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €910 | €773 | -€138 | -15.1% |
| Recurring financial charges | 65 | €910 | €773 | -€138 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €21,324 | -€11,546 | -€32,870 | |
| Income taxes | 67/77 | €9,777 | €7,836 | -€1,940 | -19.8% |
| Profit (loss) for the period | 9904 | €11,548 | -€19,382 | -€30,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,548 | -€19,382 | -€30,930 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.