IKAYA: 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.
IKAYA
Largest movements
- Cash +€112,123
up €112,123 (+153.2%), from €73,178 to €185,301
mainly Net result for the year (+€121,506) and Other debts (+€30,289)
- Tangible fixed assets +€35,794
up €35,794 (+342.1%), from €10,463 to €46,257
of which Furniture and vehicles: +€33,659
- Deferred charges and accrued income -€3,468
down €3,468 (-37.4%), from €9,285 to €5,817
- Reserves +€120,647
up €120,647 (+179.7%), from €67,121 to €187,768
- Other debts +€30,289
up €30,289 (+188.1%), from €16,101 to €46,391
- Tax, wage and social debts -€6,775
down €6,775 (-85.2%), from €7,952 to €1,178
- Gross operating margin +€76,479
up €76,479 (+83.1%), from €92,061 to €168,540
- Taxes +€16,957
up €16,957 (+96.2%), from €17,620 to €34,578
- Depreciation +€5,928
up €5,928 (+97.0%), from €6,114 to €12,042
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 | €93,175 | €237,374 | +€144,199 | +154.8% |
| Fixed assets | 21/28 | €10,463 | €46,257 | +€35,794 | +342.1% |
| Tangible fixed assets | 22/27 | €10,463 | €46,257 | +€35,794 | +342.1% |
| Furniture and vehicles | 24 | €10,463 | €44,121 | +€33,659 | +321.7% |
| Other tangible fixed assets | 26 | - | €2,136 | +€2,136 | |
| Current assets | 29/58 | €82,713 | €191,117 | +€108,405 | +131.1% |
| Amounts receivable within one year | 40/41 | €250 | - | -€250 | |
| Trade receivables | 40 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €73,178 | €185,301 | +€112,123 | +153.2% |
| Deferred charges and accrued income | 490/1 | €9,285 | €5,817 | -€3,468 | -37.4% |
| Total equity and liabilities | 10/49 | €93,175 | €237,374 | +€144,199 | +154.8% |
| Equity | 10/15 | €69,121 | €189,768 | +€120,647 | +174.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,121 | €187,768 | +€120,647 | +179.7% |
| Distributable reserves | 133 | €67,121 | €187,768 | +€120,647 | +179.7% |
| Amounts payable | 17/49 | €24,054 | €47,606 | +€23,552 | +97.9% |
| Amounts payable within one year | 42/48 | €24,054 | €47,606 | +€23,552 | +97.9% |
| Trade debts | 44 | - | €37 | +€37 | |
| Suppliers | 440/4 | - | €37 | +€37 | |
| Taxes, remuneration and social security | 45 | €7,952 | €1,178 | -€6,775 | -85.2% |
| Taxes | 450/3 | €7,952 | €1,178 | -€6,775 | -85.2% |
| Other amounts payable | 47/48 | €16,101 | €46,391 | +€30,289 | +188.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,114 | €12,042 | +€5,928 | +97.0% |
| Other operating charges | 640/8 | €275 | €354 | +€78 | +28.4% |
| Gross operating margin | 9900 | €92,061 | €168,540 | +€76,479 | +83.1% |
| Operating profit (loss) | 9901 | €85,672 | €156,144 | +€70,472 | +82.3% |
| Financial charges | 65/66B | €71 | €61 | -€11 | -14.8% |
| Recurring financial charges | 65 | €71 | €61 | -€11 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €85,601 | €156,083 | +€70,483 | +82.3% |
| Income taxes | 67/77 | €17,620 | €34,578 | +€16,957 | +96.2% |
| Profit (loss) for the period | 9904 | €67,980 | €121,506 | +€53,525 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,980 | €121,506 | +€53,525 | +78.7% |
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 6 October 2026 via checked.be.