IKIGAI CC: 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.
IKIGAI CC
Largest movements
- Tangible fixed assets +€46,478
up €46,478 (+1,848%), from €2,515 to €48,993
of which Furniture and vehicles: +€46,601
- Cash +€24,804
up €24,804 (+35.1%), from €70,643 to €95,447
mainly Net result for the year (+€56,099) and Debts after one year (+€38,066)
- Receivables within one year +€5,441
up €5,441 (+42.7%), from €12,746 to €18,188
of which Other amounts receivable: +€3,913
- Intangible fixed assets -€1,750
down €1,750 (-100%), from €1,750 to €0
- Debts after one year +€38,066
new in 2025: €38,066
- Other debts +€29,000
up €29,000 (+96.7%), from €30,000 to €59,000
- Current portion of long-term debt +€9,927
new in 2025: €9,927
- Reserves -€2,901
down €2,901 (-75.0%), from €3,867 to €966
- Trade debts +€2,135
up €2,135 (+108%), from €1,975 to €4,110
- Gross operating margin +€54,477
up €54,477 (+233%), from €23,422 to €77,899
- Taxes +€12,988
up €12,988 (+9,309%), from €140 to €13,128
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 | €88,699 | €164,635 | +€75,936 | +85.6% |
| Fixed assets | 21/28 | €4,265 | €48,993 | +€44,728 | +1,049% |
| Intangible fixed assets | 21 | €1,750 | €0 | -€1,750 | -100% |
| Tangible fixed assets | 22/27 | €2,515 | €48,993 | +€46,478 | +1,848% |
| Plant, machinery and equipment | 23 | €124 | €0 | -€124 | -100% |
| Furniture and vehicles | 24 | €2,391 | €48,993 | +€46,601 | +1,949% |
| Current assets | 29/58 | €84,434 | €115,643 | +€31,209 | +37.0% |
| Amounts receivable within one year | 40/41 | €12,746 | €18,188 | +€5,441 | +42.7% |
| Trade receivables | 40 | €12,337 | €13,865 | +€1,528 | +12.4% |
| Other amounts receivable | 41 | €410 | €4,323 | +€3,913 | +955% |
| Cash at bank and in hand | 54/58 | €70,643 | €95,447 | +€24,804 | +35.1% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,008 | +€963 | +92.3% |
| Total equity and liabilities | 10/49 | €88,699 | €164,635 | +€75,936 | +85.6% |
| Equity | 10/15 | €53,867 | €50,966 | -€2,901 | -5.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,867 | €966 | -€2,901 | -75.0% |
| Distributable reserves | 133 | €3,867 | €966 | -€2,901 | -75.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,832 | €113,670 | +€78,837 | +226% |
| Amounts payable after more than one year | 17 | - | €38,066 | +€38,066 | |
| Financial debts | 170/4 | - | €38,066 | +€38,066 | |
| Amounts payable within one year | 42/48 | €34,832 | €75,603 | +€40,771 | +117% |
| Current portion of amounts payable after more than one year | 42 | - | €9,927 | +€9,927 | |
| Trade debts | 44 | €1,975 | €4,110 | +€2,135 | +108% |
| Suppliers | 440/4 | €1,975 | €4,110 | +€2,135 | +108% |
| Taxes, remuneration and social security | 45 | €2,858 | €2,566 | -€291 | -10.2% |
| Taxes | 450/3 | €2,858 | €2,566 | -€291 | -10.2% |
| Other amounts payable | 47/48 | €30,000 | €59,000 | +€29,000 | +96.7% |
| Non-recurring operating income | 76A | - | €2,362 | +€2,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,826 | €7,270 | -€556 | -7.1% |
| Other operating charges | 640/8 | €964 | €1,026 | +€62 | +6.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €23,422 | €77,899 | +€54,477 | +233% |
| Operating profit (loss) | 9901 | €14,632 | €69,604 | +€54,972 | +376% |
| Financial income | 75/76B | €38 | €449 | +€411 | +1,088% |
| Recurring financial income | 75 | €38 | €449 | +€411 | +1,088% |
| Financial charges | 65/66B | €72 | €826 | +€754 | +1,047% |
| Recurring financial charges | 65 | €72 | €826 | +€754 | +1,047% |
| Profit (loss) for the period before taxes | 9903 | €14,597 | €69,227 | +€54,629 | +374% |
| Income taxes | 67/77 | €140 | €13,128 | +€12,988 | +9,309% |
| Profit (loss) for the period | 9904 | €14,458 | €56,099 | +€41,641 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €14,458 | €56,099 | +€41,641 | +288% |
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 27 October 2026 via checked.be.