Ikigaï Consult: 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.
Ikigaï Consult
Largest movements
- Cash +€50,912
up €50,912 (+366%), from €13,918 to €64,830
mainly Other debts (+€82,567) and Net result for the year (+€50,438)
- Receivables within one year -€30,608
down €30,608 (-47.4%), from €64,636 to €34,028
of which Trade receivables: -€30,634
- Tangible fixed assets -€6,192
down €6,192 (-4.4%), from €139,525 to €133,333
of which Other tangible fixed assets: -€6,394
- Reserves -€88,050
down €88,050 (-63.6%), from €138,450 to €50,400
- Other debts +€82,567
up €82,567 (+175%), from €47,266 to €129,833
- Tax, wage and social debts +€40,183
up €40,183 (+228%), from €17,587 to €57,770
of which Taxes: +€40,183
- Current portion of long-term debt -€14,600
down €14,600 (-40.2%), from €36,281 to €21,681
- Debts after one year -€9,857
down €9,857 (-21.9%), from €44,971 to €35,114
- Gross operating margin +€65,536
up €65,536 (+269%), from €24,359 to €89,894
- Taxes +€29,193
up €29,193 (+33,394%), from €87 to €29,281
- Financial income +€10,464
up €10,464 (+2,343%), from €447 to €10,910
- Depreciation +€1,035
up €1,035 (+11.0%), from €9,406 to €10,441
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 | €292,297 | €306,680 | +€14,383 | +4.9% |
| Fixed assets | 21/28 | €139,525 | €133,333 | -€6,192 | -4.4% |
| Tangible fixed assets | 22/27 | €139,525 | €133,333 | -€6,192 | -4.4% |
| Furniture and vehicles | 24 | €23,422 | €23,624 | +€202 | +0.9% |
| Other tangible fixed assets | 26 | €116,103 | €109,709 | -€6,394 | -5.5% |
| Current assets | 29/58 | €152,773 | €173,348 | +€20,575 | +13.5% |
| Amounts receivable within one year | 40/41 | €64,636 | €34,028 | -€30,608 | -47.4% |
| Trade receivables | 40 | €64,373 | €33,739 | -€30,634 | -47.6% |
| Other amounts receivable | 41 | €264 | €289 | +€26 | +9.7% |
| Current investments | 50/53 | €72,354 | €72,354 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,918 | €64,830 | +€50,912 | +366% |
| Deferred charges and accrued income | 490/1 | €1,865 | €2,137 | +€272 | +14.6% |
| Total equity and liabilities | 10/49 | €292,297 | €306,680 | +€14,383 | +4.9% |
| Equity | 10/15 | €143,455 | €55,444 | -€88,012 | -61.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €138,450 | €50,400 | -€88,050 | -63.6% |
| Distributable reserves | 133 | €138,450 | €50,400 | -€88,050 | -63.6% |
| Profit (loss) carried forward | 14 | €5 | €44 | +€38 | +739% |
| Amounts payable | 17/49 | €148,842 | €251,237 | +€102,395 | +68.8% |
| Amounts payable after more than one year | 17 | €44,971 | €35,114 | -€9,857 | -21.9% |
| Financial debts | 170/4 | €44,971 | €35,114 | -€9,857 | -21.9% |
| Amounts payable within one year | 42/48 | €103,871 | €215,723 | +€111,852 | +108% |
| Current portion of amounts payable after more than one year | 42 | €36,281 | €21,681 | -€14,600 | -40.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,736 | €6,440 | +€3,703 | +135% |
| Suppliers | 440/4 | €2,736 | €6,440 | +€3,703 | +135% |
| Taxes, remuneration and social security | 45 | €17,587 | €57,770 | +€40,183 | +228% |
| Taxes | 450/3 | €17,587 | €57,770 | +€40,183 | +228% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €47,266 | €129,833 | +€82,567 | +175% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,406 | €10,441 | +€1,035 | +11.0% |
| Other operating charges | 640/8 | €2,444 | €1,844 | -€600 | -24.5% |
| Gross operating margin | 9900 | €24,359 | €89,894 | +€65,536 | +269% |
| Operating profit (loss) | 9901 | €12,509 | €77,609 | +€65,101 | +520% |
| Financial income | 75/76B | €447 | €10,910 | +€10,464 | +2,343% |
| Recurring financial income | 75 | €447 | €10,910 | +€10,464 | +2,343% |
| Financial charges | 65/66B | €8,651 | €8,801 | +€150 | +1.7% |
| Recurring financial charges | 65 | €8,651 | €8,801 | +€150 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €4,304 | €79,719 | +€75,414 | +1,752% |
| Income taxes | 67/77 | €87 | €29,281 | +€29,193 | +33,394% |
| Profit (loss) for the period | 9904 | €4,217 | €50,438 | +€46,221 | +1,096% |
| Profit (loss) for the period to be appropriated | 9905 | €4,217 | €50,438 | +€46,221 | +1,096% |
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.