Ikigai Consulting: what changed
Ikigai Consulting
Largest movements
- Cash -€57,732
down €57,732 (-44.0%), from €131,302 to €73,570
mainly Contributions, distributions and other (-€161,999) and Receivables within one year (-€7,788)
- Receivables within one year +€7,788
up €7,788 (+78.3%), from €9,948 to €17,736
of which Trade receivables: +€6,992
- Financial fixed assets -€1,622
no longer reported in 2025 (was €1,622)
- Current investments +€1,622
new in 2025: €1,622
- Profit (loss) carried forward -€110,770
down €110,770 (-98.2%), from €112,796 to €2,026
- Other debts +€58,734
up €58,734 (+32,630%), from €180 to €58,914
- Tax, wage and social debts +€3,614
up €3,614 (+11.7%), from €30,947 to €34,561
- Trade debts -€1,956
no longer reported in 2025 (was €1,956)
- Gross operating margin -€34,041
down €34,041 (-33.3%), from €102,177 to €68,136
- Taxes -€7,273
down €7,273 (-33.1%), from €21,985 to €14,712
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,879 | €97,501 | -€50,378 | -34.1% |
| Fixed assets | 21/28 | €6,005 | €3,761 | -€2,244 | -37.4% |
| Tangible fixed assets | 22/27 | €4,383 | €3,761 | -€622 | -14.2% |
| Plant, machinery and equipment | 23 | €1,681 | €1,288 | -€393 | -23.4% |
| Furniture and vehicles | 24 | €815 | €896 | +€81 | +9.9% |
| Other tangible fixed assets | 26 | €1,887 | €1,577 | -€310 | -16.4% |
| Financial fixed assets | 28 | €1,622 | - | -€1,622 | |
| Current assets | 29/58 | €141,874 | €93,740 | -€48,134 | -33.9% |
| Amounts receivable within one year | 40/41 | €9,948 | €17,736 | +€7,788 | +78.3% |
| Trade receivables | 40 | €9,948 | €16,940 | +€6,992 | +70.3% |
| Other amounts receivable | 41 | - | €796 | +€796 | |
| Current investments | 50/53 | - | €1,622 | +€1,622 | |
| Cash at bank and in hand | 54/58 | €131,302 | €73,570 | -€57,732 | -44.0% |
| Deferred charges and accrued income | 490/1 | €624 | €812 | +€188 | +30.1% |
| Total equity and liabilities | 10/49 | €147,879 | €97,501 | -€50,378 | -34.1% |
| Equity | 10/15 | €114,796 | €4,026 | -€110,770 | -96.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,796 | €2,026 | -€110,770 | -98.2% |
| Amounts payable | 17/49 | €33,083 | €93,475 | +€60,392 | +183% |
| Amounts payable within one year | 42/48 | €33,083 | €93,475 | +€60,392 | +183% |
| Trade debts | 44 | €1,956 | - | -€1,956 | |
| Suppliers | 440/4 | €1,956 | - | -€1,956 | |
| Taxes, remuneration and social security | 45 | €30,947 | €34,561 | +€3,614 | +11.7% |
| Taxes | 450/3 | €30,947 | €34,561 | +€3,614 | +11.7% |
| Other amounts payable | 47/48 | €180 | €58,914 | +€58,734 | +32,630% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €1,233 | -€260 | -17.4% |
| Other operating charges | 640/8 | €846 | €73 | -€773 | -91.4% |
| Non-recurring operating charges | 66A | €1,776 | - | -€1,776 | |
| Gross operating margin | 9900 | €102,177 | €68,136 | -€34,041 | -33.3% |
| Operating profit (loss) | 9901 | €98,062 | €66,830 | -€31,232 | -31.8% |
| Financial income | 75/76B | - | €975 | +€975 | |
| Recurring financial income | 75 | - | €975 | +€975 | |
| Financial charges | 65/66B | €2,013 | €1,864 | -€149 | -7.4% |
| Recurring financial charges | 65 | €2,013 | €1,864 | -€149 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €96,049 | €65,941 | -€30,108 | -31.3% |
| Income taxes | 67/77 | €21,985 | €14,712 | -€7,273 | -33.1% |
| Profit (loss) for the period | 9904 | €74,064 | €51,229 | -€22,835 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,064 | €51,229 | -€22,835 | -30.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.