IKIGAI 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.
IKIGAI Consult
Largest movements
- Receivables within one year +€28,672
up €28,672 (+128%), from €22,405 to €51,077
of which Trade receivables: +€29,655
- Cash +€11,670
up €11,670 (+18.3%), from €63,651 to €75,321
mainly Net result for the year (+€55,210) and Tax, wage and social debts (+€16,352)
- Tangible fixed assets -€5,449
down €5,449 (-41.4%), from €13,157 to €7,708
of which Plant, machinery and equipment: -€2,827
- Profit (loss) carried forward +€32,975
up €32,975, from -€32,975 to €0
- Tax, wage and social debts +€16,352
up €16,352 (+244%), from €6,702 to €23,054
- Reserves -€13,050
down €13,050 (-15.9%), from €82,038 to €68,988
- Trade debts -€2,457
down €2,457 (-28.4%), from €8,642 to €6,185
- Accrued charges and deferred income +€2,334
new in 2025: €2,334
- Gross operating margin +€96,958
up €96,958, from -€23,524 to €73,434
- Turnover +€65,717
up €65,717 (+43.7%), from €150,337 to €216,054
- Purchases and services -€32,057
down €32,057 (-16.6%), from €193,679 to €161,623
- Taxes +€9,857
up €9,857 (+5,527%), from €178 to €10,035
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 | €100,406 | €134,850 | +€34,444 | +34.3% |
| Fixed assets | 21/28 | €13,157 | €7,708 | -€5,449 | -41.4% |
| Tangible fixed assets | 22/27 | €13,157 | €7,708 | -€5,449 | -41.4% |
| Plant, machinery and equipment | 23 | €5,911 | €3,084 | -€2,827 | -47.8% |
| Furniture and vehicles | 24 | €7,246 | €4,624 | -€2,623 | -36.2% |
| Current assets | 29/58 | €87,249 | €127,142 | +€39,893 | +45.7% |
| Amounts receivable within one year | 40/41 | €22,405 | €51,077 | +€28,672 | +128% |
| Trade receivables | 40 | €3,445 | €33,100 | +€29,655 | +861% |
| Other amounts receivable | 41 | €18,961 | €17,977 | -€983 | -5.2% |
| Cash at bank and in hand | 54/58 | €63,651 | €75,321 | +€11,670 | +18.3% |
| Deferred charges and accrued income | 490/1 | €1,193 | €743 | -€449 | -37.7% |
| Total equity and liabilities | 10/49 | €100,406 | €134,850 | +€34,444 | +34.3% |
| Equity | 10/15 | €51,063 | €70,988 | +€19,925 | +39.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €82,038 | €68,988 | -€13,050 | -15.9% |
| Distributable reserves | 133 | €82,038 | €68,988 | -€13,050 | -15.9% |
| Profit (loss) carried forward | 14 | -€32,975 | €0 | +€32,975 | |
| Amounts payable | 17/49 | €49,343 | €63,862 | +€14,519 | +29.4% |
| Amounts payable within one year | 42/48 | €49,343 | €61,529 | +€12,185 | +24.7% |
| Trade debts | 44 | €8,642 | €6,185 | -€2,457 | -28.4% |
| Suppliers | 440/4 | €8,642 | €6,185 | -€2,457 | -28.4% |
| Taxes, remuneration and social security | 45 | €6,702 | €23,054 | +€16,352 | +244% |
| Taxes | 450/3 | €6,702 | €23,054 | +€16,352 | +244% |
| Other amounts payable | 47/48 | €34,000 | €32,290 | -€1,710 | -5.0% |
| Accrued charges and deferred income | 492/3 | - | €2,334 | +€2,334 | |
| Turnover | 70 | €150,337 | €216,054 | +€65,717 | +43.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €193,679 | €161,623 | -€32,057 | -16.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,479 | €7,072 | -€1,407 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €81 | - | -€81 | |
| Other operating charges | 640/8 | €503 | €819 | +€316 | +62.9% |
| Gross operating margin | 9900 | -€23,524 | €73,434 | +€96,958 | |
| Operating profit (loss) | 9901 | -€32,587 | €65,543 | +€98,130 | |
| Financial income | 75/76B | €122 | €57 | -€65 | -53.0% |
| Recurring financial income | 75 | €122 | €57 | -€65 | -53.0% |
| Financial charges | 65/66B | €331 | €355 | +€24 | +7.4% |
| Recurring financial charges | 65 | €331 | €355 | +€24 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,796 | €65,245 | +€98,041 | |
| Income taxes | 67/77 | €178 | €10,035 | +€9,857 | +5,527% |
| Profit (loss) for the period | 9904 | -€32,975 | €55,210 | +€88,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,975 | €55,210 | +€88,184 |
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 23 October 2026 via checked.be.