IKARI CONSULTING: 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.
IKARI CONSULTING
Largest movements
- Cash +€121,631
up €121,631 (+159%), from €76,359 to €197,989
mainly Net result for the year (+€65,544) and Current investments (+€39,452)
- Current investments -€39,452
no longer reported in 2025 (was €39,452)
- Tangible fixed assets -€13,937
down €13,937 (-44.3%), from €31,466 to €17,529
- Profit (loss) carried forward +€65,544
up €65,544 (+51.2%), from €128,107 to €193,651
- Tax, wage and social debts +€4,942
up €4,942 (+13.1%), from €37,800 to €42,742
of which Taxes: +€5,240
- Financial income +€5,339
up €5,339 (+12,446%), from €43 to €5,382
- Gross operating margin +€4,652
up €4,652 (+5.2%), from €89,505 to €94,157
- Taxes +€3,847
up €3,847 (+25.5%), from €15,078 to €18,925
- Depreciation +€3,711
up €3,711 (+36.3%), from €10,226 to €13,937
- Other operating charges -€2,883
down €2,883 (-74.0%), from €3,896 to €1,013
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 | €169,774 | €239,939 | +€70,165 | +41.3% |
| Fixed assets | 21/28 | €31,466 | €17,529 | -€13,937 | -44.3% |
| Tangible fixed assets | 22/27 | €31,466 | €17,529 | -€13,937 | -44.3% |
| Furniture and vehicles | 24 | €31,466 | €17,529 | -€13,937 | -44.3% |
| Current assets | 29/58 | €138,307 | €222,410 | +€84,102 | +60.8% |
| Amounts receivable within one year | 40/41 | €22,255 | €24,176 | +€1,921 | +8.6% |
| Trade receivables | 40 | €22,255 | €24,176 | +€1,921 | +8.6% |
| Current investments | 50/53 | €39,452 | - | -€39,452 | |
| Cash at bank and in hand | 54/58 | €76,359 | €197,989 | +€121,631 | +159% |
| Deferred charges and accrued income | 490/1 | €242 | €245 | +€3 | +1.1% |
| Total equity and liabilities | 10/49 | €169,774 | €239,939 | +€70,165 | +41.3% |
| Equity | 10/15 | €130,107 | €195,651 | +€65,544 | +50.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,107 | €193,651 | +€65,544 | +51.2% |
| Amounts payable | 17/49 | €39,667 | €44,288 | +€4,621 | +11.6% |
| Amounts payable within one year | 42/48 | €39,667 | €44,288 | +€4,621 | +11.6% |
| Trade debts | 44 | €1,732 | €1,412 | -€321 | -18.5% |
| Suppliers | 440/4 | €1,732 | €1,412 | -€321 | -18.5% |
| Taxes, remuneration and social security | 45 | €37,800 | €42,742 | +€4,942 | +13.1% |
| Taxes | 450/3 | €37,480 | €42,720 | +€5,240 | +14.0% |
| Remuneration and social security | 454/9 | €320 | €22 | -€298 | -93.2% |
| Other amounts payable | 47/48 | €134 | €134 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,226 | €13,937 | +€3,711 | +36.3% |
| Other operating charges | 640/8 | €3,896 | €1,013 | -€2,883 | -74.0% |
| Gross operating margin | 9900 | €89,505 | €94,157 | +€4,652 | +5.2% |
| Operating profit (loss) | 9901 | €75,383 | €79,206 | +€3,824 | +5.1% |
| Financial income | 75/76B | €43 | €5,382 | +€5,339 | +12,446% |
| Recurring financial income | 75 | €43 | €5,382 | +€5,339 | +12,446% |
| Financial charges | 65/66B | €38 | €120 | +€82 | +216% |
| Recurring financial charges | 65 | €38 | €120 | +€82 | +216% |
| Profit (loss) for the period before taxes | 9903 | €75,388 | €84,469 | +€9,081 | +12.0% |
| Income taxes | 67/77 | €15,078 | €18,925 | +€3,847 | +25.5% |
| Profit (loss) for the period | 9904 | €60,310 | €65,544 | +€5,234 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,310 | €65,544 | +€5,234 | +8.7% |
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 26 October 2026 via checked.be.