IKIGAI CREATION: 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 CREATION
Largest movements
- Cash +€24,155
up €24,155 (+681%), from €3,549 to €27,705
mainly Net result for the year (+€31,183) and Trade debts (+€9,915)
- Receivables within one year +€11,654
up €11,654 (+55.0%), from €21,183 to €32,836
- Tangible fixed assets -€7,632
down €7,632 (-88.0%), from €8,677 to €1,045
of which Furniture and vehicles: -€6,854
- Deferred charges and accrued income +€1,133
up €1,133 (+37.7%), from €3,005 to €4,138
- Profit (loss) carried forward +€31,183
up €31,183, from -€31,162 to €21
- Other debts -€10,623
down €10,623 (-85.2%), from €12,474 to €1,851
- Trade debts +€9,915
up €9,915 (+4,462%), from €222 to €10,137
- Current portion of long-term debt -€5,445
no longer reported in 2025 (was €5,445)
- Tax, wage and social debts +€4,281
up €4,281 (+23.5%), from €18,234 to €22,515
of which Taxes: +€3,682
- Staff costs -€25,901
down €25,901 (-46.5%), from €55,702 to €29,801
- Taxes +€7,185
up €7,185 (+3,161%), from €227 to €7,413
- Gross operating margin -€2,605
down €2,605 (-3.3%), from €79,680 to €77,075
- Depreciation -€2,069
down €2,069 (-21.3%), from €9,701 to €7,632
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 | €36,414 | €65,724 | +€29,310 | +80.5% |
| Fixed assets | 21/28 | €8,677 | €1,045 | -€7,632 | -88.0% |
| Tangible fixed assets | 22/27 | €8,677 | €1,045 | -€7,632 | -88.0% |
| Furniture and vehicles | 24 | €7,864 | €1,011 | -€6,854 | -87.2% |
| Other tangible fixed assets | 26 | €812 | €34 | -€778 | -95.8% |
| Current assets | 29/58 | €27,737 | €64,679 | +€36,942 | +133% |
| Amounts receivable within one year | 40/41 | €21,183 | €32,836 | +€11,654 | +55.0% |
| Trade receivables | 40 | €21,183 | €32,836 | +€11,654 | +55.0% |
| Cash at bank and in hand | 54/58 | €3,549 | €27,705 | +€24,155 | +681% |
| Deferred charges and accrued income | 490/1 | €3,005 | €4,138 | +€1,133 | +37.7% |
| Total equity and liabilities | 10/49 | €36,414 | €65,724 | +€29,310 | +80.5% |
| Equity | 10/15 | €38 | €31,221 | +€31,183 | +82,495% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,162 | €21 | +€31,183 | |
| Amounts payable | 17/49 | €36,376 | €34,503 | -€1,873 | -5.1% |
| Amounts payable within one year | 42/48 | €36,376 | €34,503 | -€1,873 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €5,445 | - | -€5,445 | |
| Trade debts | 44 | €222 | €10,137 | +€9,915 | +4,462% |
| Suppliers | 440/4 | €222 | €10,137 | +€9,915 | +4,462% |
| Taxes, remuneration and social security | 45 | €18,234 | €22,515 | +€4,281 | +23.5% |
| Taxes | 450/3 | €12,613 | €16,295 | +€3,682 | +29.2% |
| Remuneration and social security | 454/9 | €5,621 | €6,219 | +€599 | +10.7% |
| Other amounts payable | 47/48 | €12,474 | €1,851 | -€10,623 | -85.2% |
| Remuneration, social security and pensions | 62 | €55,702 | €29,801 | -€25,901 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,701 | €7,632 | -€2,069 | -21.3% |
| Other operating charges | 640/8 | €1,244 | €795 | -€449 | -36.1% |
| Gross operating margin | 9900 | €79,680 | €77,075 | -€2,605 | -3.3% |
| Operating profit (loss) | 9901 | €13,033 | €38,847 | +€25,814 | +198% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100.0% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100.0% |
| Financial charges | 65/66B | €286 | €252 | -€34 | -11.9% |
| Recurring financial charges | 65 | €286 | €252 | -€34 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €12,839 | €38,596 | +€25,757 | +201% |
| Income taxes | 67/77 | €227 | €7,413 | +€7,185 | +3,161% |
| Profit (loss) for the period | 9904 | €12,611 | €31,183 | +€18,572 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €31,183 | +€18,572 | +147% |
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.