IKEBANA.H: 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.
IKEBANA.H
Largest movements
- Cash -€50,424
down €50,424 (-76.3%), from €66,070 to €15,646
mainly Deferred charges and accrued income (-€34,244) and Other debts (-€22,651)
- Deferred charges and accrued income +€34,244
up €34,244 (+734%), from €4,666 to €38,910
- Tangible fixed assets -€14,010
down €14,010 (-37.4%), from €37,448 to €23,438
- Receivables within one year -€10,175
down €10,175 (-44.9%), from €22,637 to €12,462
of which Trade receivables: -€10,123
- Other debts -€22,651
down €22,651 (-97.4%), from €23,264 to €613
- Profit (loss) carried forward -€14,056
down €14,056 (-107%), from -€13,129 to -€27,185
- Financial income -€6,963
down €6,963 (-77.3%), from €9,013 to €2,050
of which Financial income: -€6,963
- Gross operating margin +€4,903
up €4,903 (+75.6%), from -€6,487 to -€1,584
- Financial charges -€786
down €786 (-55.6%), from €1,413 to €627
of which Non-recurring financial charges: -€794
- Depreciation -€169
down €169 (-1.2%), from €14,179 to €14,010
- Taxes -€116
new in 2025: -€116
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 | €350,822 | €310,457 | -€40,365 | -11.5% |
| Fixed assets | 21/28 | €37,448 | €23,438 | -€14,010 | -37.4% |
| Tangible fixed assets | 22/27 | €37,448 | €23,438 | -€14,010 | -37.4% |
| Furniture and vehicles | 24 | €37,448 | €23,438 | -€14,010 | -37.4% |
| Current assets | 29/58 | €313,374 | €287,019 | -€26,355 | -8.4% |
| Amounts receivable after more than one year | 29 | €220,000 | €220,000 | = | 0.0% |
| Other amounts receivable | 291 | €220,000 | €220,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,637 | €12,462 | -€10,175 | -44.9% |
| Trade receivables | 40 | €15,269 | €5,146 | -€10,123 | -66.3% |
| Other amounts receivable | 41 | €7,369 | €7,316 | -€52 | -0.7% |
| Cash at bank and in hand | 54/58 | €66,070 | €15,646 | -€50,424 | -76.3% |
| Deferred charges and accrued income | 490/1 | €4,666 | €38,910 | +€34,244 | +734% |
| Total equity and liabilities | 10/49 | €350,822 | €310,457 | -€40,365 | -11.5% |
| Equity | 10/15 | €319,315 | €305,259 | -€14,056 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €326,244 | €326,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €324,384 | €324,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,129 | -€27,185 | -€14,056 | -107% |
| Amounts payable | 17/49 | €31,507 | €5,198 | -€26,309 | -83.5% |
| Amounts payable within one year | 42/48 | €31,507 | €5,198 | -€26,309 | -83.5% |
| Trade debts | 44 | €4,206 | €2,464 | -€1,742 | -41.4% |
| Suppliers | 440/4 | €4,206 | €2,464 | -€1,742 | -41.4% |
| Taxes, remuneration and social security | 45 | €4,037 | €2,121 | -€1,915 | -47.5% |
| Taxes | 450/3 | €1,989 | €2,121 | +€132 | +6.7% |
| Remuneration and social security | 454/9 | €2,048 | - | -€2,048 | |
| Other amounts payable | 47/48 | €23,264 | €613 | -€22,651 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,179 | €14,010 | -€169 | -1.2% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€6,487 | -€1,584 | +€4,903 | +75.6% |
| Operating profit (loss) | 9901 | -€20,729 | -€15,594 | +€5,135 | +24.8% |
| Financial income | 75/76B | €9,013 | €2,050 | -€6,963 | -77.3% |
| Recurring financial income | 75 | €9,013 | €2,050 | -€6,963 | -77.3% |
| Non-recurring financial income | 76B | €9,013 | €2,050 | -€6,963 | -77.3% |
| Financial charges | 65/66B | €1,413 | €627 | -€786 | -55.6% |
| Recurring financial charges | 65 | €619 | €627 | +€8 | +1.3% |
| Non-recurring financial charges | 66B | €794 | - | -€794 | |
| Profit (loss) for the period before taxes | 9903 | -€13,129 | -€14,172 | -€1,043 | -7.9% |
| Income taxes | 67/77 | - | -€116 | -€116 | |
| Profit (loss) for the period | 9904 | -€13,129 | -€14,056 | -€927 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,129 | -€14,056 | -€927 | -7.1% |
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 19 October 2026 via checked.be.