IKIA Management: 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.
IKIA Management
Largest movements
- Receivables within one year -€6,517
down €6,517 (-13.0%), from €50,307 to €43,790
of which Other amounts receivable: -€3,345
- Tangible fixed assets -€3,210
down €3,210 (-30.0%), from €10,710 to €7,500
of which Other tangible fixed assets: -€2,494
- Profit (loss) carried forward -€14,729
down €14,729 (-30.1%), from -€48,902 to -€63,630
- Trade debts +€4,425
up €4,425 (+194%), from €2,284 to €6,709
- Tax, wage and social debts +€2,200
up €2,200 (+121%), from €1,815 to €4,015
- Accrued charges and deferred income -€1,250
no longer reported in 2025 (was €1,250)
- Short-term financial debts -€841
down €841 (-11.5%), from €7,338 to €6,497
of which Credit institutions: -€7,338
- Other operating charges +€10,393
up €10,393 (+1,839%), from €565 to €10,958
- Gross operating margin +€8,000
up €8,000 (+92.7%), from -€8,626 to -€626
- Financial charges -€1,088
down €1,088 (-59.5%), from €1,830 to €741
- Depreciation -€378
down €378 (-10.5%), from €3,588 to €3,210
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 | €61,670 | €51,475 | -€10,195 | -16.5% |
| Fixed assets | 21/28 | €10,710 | €7,500 | -€3,210 | -30.0% |
| Tangible fixed assets | 22/27 | €10,710 | €7,500 | -€3,210 | -30.0% |
| Furniture and vehicles | 24 | €1,713 | €997 | -€716 | -41.8% |
| Other tangible fixed assets | 26 | €8,998 | €6,504 | -€2,494 | -27.7% |
| Current assets | 29/58 | €50,960 | €43,974 | -€6,985 | -13.7% |
| Amounts receivable within one year | 40/41 | €50,307 | €43,790 | -€6,517 | -13.0% |
| Trade receivables | 40 | €28,115 | €24,942 | -€3,172 | -11.3% |
| Other amounts receivable | 41 | €22,193 | €18,848 | -€3,345 | -15.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €652 | €184 | -€468 | -71.7% |
| Total equity and liabilities | 10/49 | €61,670 | €51,475 | -€10,195 | -16.5% |
| Equity | 10/15 | €48,983 | €34,254 | -€14,729 | -30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,284 | €79,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €79,284 | €79,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,902 | -€63,630 | -€14,729 | -30.1% |
| Amounts payable | 17/49 | €12,687 | €17,221 | +€4,534 | +35.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,437 | €17,221 | +€5,784 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €7,338 | €6,497 | -€841 | -11.5% |
| Credit institutions | 430/8 | €7,338 | - | -€7,338 | |
| Other loans | 439 | - | €6,497 | +€6,497 | |
| Trade debts | 44 | €2,284 | €6,709 | +€4,425 | +194% |
| Suppliers | 440/4 | €2,284 | €6,709 | +€4,425 | +194% |
| Taxes, remuneration and social security | 45 | €1,815 | €4,015 | +€2,200 | +121% |
| Taxes | 450/3 | €1,815 | €4,015 | +€2,200 | +121% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,588 | €3,210 | -€378 | -10.5% |
| Other operating charges | 640/8 | €565 | €10,958 | +€10,393 | +1,839% |
| Gross operating margin | 9900 | -€8,626 | -€626 | +€8,000 | +92.7% |
| Operating profit (loss) | 9901 | -€12,779 | -€14,794 | -€2,016 | -15.8% |
| Financial income | 75/76B | €1,020 | €980 | -€41 | -4.0% |
| Recurring financial income | 75 | €1,020 | €980 | -€41 | -4.0% |
| Financial charges | 65/66B | €1,830 | €741 | -€1,088 | -59.5% |
| Recurring financial charges | 65 | €1,830 | €741 | -€1,088 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,588 | -€14,556 | -€968 | -7.1% |
| Income taxes | 67/77 | €140 | €173 | +€33 | +23.9% |
| Profit (loss) for the period | 9904 | -€13,727 | -€14,729 | -€1,002 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,727 | -€14,729 | -€1,002 | -7.3% |
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 22 October 2026 via checked.be.