IKIGAI-GLOBAL: 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-GLOBAL
Largest movements
- Current investments +€20,000
up €20,000 (+200%), from €10,000 to €30,000
- Receivables within one year -€9,818
down €9,818 (-17.4%), from €56,390 to €46,572
of which Other amounts receivable: -€9,774
- Cash +€7,154
up €7,154 (+46.3%), from €15,453 to €22,608
mainly Net result for the year (+€17,779) and Receivables within one year (+€9,818)
- Tangible fixed assets -€4,399
down €4,399 (-11.2%), from €39,145 to €34,746
of which Plant, machinery and equipment: -€4,145
- Reserves +€17,779
up €17,779 (+23.0%), from €77,303 to €95,082
of which Distributable reserves: +€17,779
- Debts after one year -€13,344
down €13,344 (-50.3%), from €26,532 to €13,188
- Trade debts +€7,991
up €7,991 (+94.2%), from €8,484 to €16,474
- Tax, wage and social debts +€2,774
up €2,774 (+16.5%), from €16,861 to €19,634
of which Remuneration and social security: +€3,416
- Other debts -€1,668
down €1,668 (-59.4%), from €2,807 to €1,140
- Gross operating margin -€17,539
down €17,539 (-30.8%), from €57,019 to €39,480
- Taxes -€2,681
down €2,681 (-29.1%), from €9,205 to €6,525
- Depreciation +€1,830
up €1,830 (+47.0%), from €3,891 to €5,720
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 | €132,070 | €145,140 | +€13,070 | +9.9% |
| Fixed assets | 21/28 | €39,145 | €34,746 | -€4,399 | -11.2% |
| Tangible fixed assets | 22/27 | €39,145 | €34,746 | -€4,399 | -11.2% |
| Plant, machinery and equipment | 23 | €31,537 | €27,392 | -€4,145 | -13.1% |
| Furniture and vehicles | 24 | - | €910 | +€910 | |
| Other tangible fixed assets | 26 | €7,608 | €6,445 | -€1,163 | -15.3% |
| Current assets | 29/58 | €92,925 | €110,394 | +€17,468 | +18.8% |
| Stocks and contracts in progress | 3 | €1,867 | €1,867 | = | 0.0% |
| Stocks | 30/36 | €1,867 | €1,867 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,390 | €46,572 | -€9,818 | -17.4% |
| Trade receivables | 40 | €34,495 | €34,451 | -€44 | -0.1% |
| Other amounts receivable | 41 | €21,895 | €12,121 | -€9,774 | -44.6% |
| Current investments | 50/53 | €10,000 | €30,000 | +€20,000 | +200% |
| Cash at bank and in hand | 54/58 | €15,453 | €22,608 | +€7,154 | +46.3% |
| Deferred charges and accrued income | 490/1 | €9,215 | €9,347 | +€132 | +1.4% |
| Total equity and liabilities | 10/49 | €132,070 | €145,140 | +€13,070 | +9.9% |
| Equity | 10/15 | €63,580 | €81,359 | +€17,779 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,303 | €95,082 | +€17,779 | +23.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,443 | €93,222 | +€17,779 | +23.6% |
| Profit (loss) carried forward | 14 | -€19,923 | -€19,923 | = | 0.0% |
| Amounts payable | 17/49 | €68,490 | €63,781 | -€4,709 | -6.9% |
| Amounts payable after more than one year | 17 | €26,532 | €13,188 | -€13,344 | -50.3% |
| Financial debts | 170/4 | €26,532 | €13,188 | -€13,344 | -50.3% |
| Amounts payable within one year | 42/48 | €41,958 | €50,593 | +€8,634 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €13,806 | €13,344 | -€463 | -3.4% |
| Trade debts | 44 | €8,484 | €16,474 | +€7,991 | +94.2% |
| Suppliers | 440/4 | €8,484 | €16,474 | +€7,991 | +94.2% |
| Taxes, remuneration and social security | 45 | €16,861 | €19,634 | +€2,774 | +16.5% |
| Taxes | 450/3 | €15,027 | €14,384 | -€643 | -4.3% |
| Remuneration and social security | 454/9 | €1,834 | €5,250 | +€3,416 | +186% |
| Other amounts payable | 47/48 | €2,807 | €1,140 | -€1,668 | -59.4% |
| Non-recurring operating income | 76A | €8,459 | - | -€8,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,891 | €5,720 | +€1,830 | +47.0% |
| Other operating charges | 640/8 | €951 | €809 | -€142 | -14.9% |
| Gross operating margin | 9900 | €57,019 | €39,480 | -€17,539 | -30.8% |
| Operating profit (loss) | 9901 | €52,178 | €32,951 | -€19,227 | -36.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.2% |
| Financial charges | 65/66B | €8,897 | €8,647 | -€250 | -2.8% |
| Recurring financial charges | 65 | €8,897 | €8,647 | -€250 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €43,281 | €24,304 | -€18,978 | -43.8% |
| Income taxes | 67/77 | €9,205 | €6,525 | -€2,681 | -29.1% |
| Profit (loss) for the period | 9904 | €34,076 | €17,779 | -€16,297 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,076 | €17,779 | -€16,297 | -47.8% |
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 1 November 2026 via checked.be.