IKIGAÏ Management: 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 Management
Largest movements
- Financial fixed assets -€224,970
down €224,970 (-90.6%), from €248,368 to €23,398
- Receivables within one year +€117,696
up €117,696 (+97.0%), from €121,278 to €238,975
of which Other amounts receivable: +€142,128
- Receivables after one year -€63,071
no longer reported in 2025 (was €63,071)
- Cash +€11,513
up €11,513 (+1,292%), from €891 to €12,404
mainly Investment in fixed assets (net) (+€224,970) and Receivables after one year (+€63,071)
- Other debts -€182,107
down €182,107 (-96.4%), from €188,828 to €6,722
- Reserves +€34,000
up €34,000 (+65.4%), from €52,000 to €86,000
- Trade debts -€15,998
down €15,998 (-96.2%), from €16,638 to €640
- Tax, wage and social debts -€12,404
down €12,404 (-50.0%), from €24,802 to €12,398
of which Remuneration and social security: -€13,214
- Accrued charges and deferred income +€8,644
up €8,644 (+2,429%), from €356 to €9,000
- Gross operating margin +€42,581
up €42,581, from -€18,823 to €23,758
- Financial income +€15,603
up €15,603 (+125%), from €12,451 to €28,054
- Taxes +€9,772
up €9,772 (+21,138%), from €46 to €9,819
- Other operating charges -€1,824
down €1,824 (-85.2%), from €2,142 to €318
- Financial charges -€1,642
down €1,642 (-76.1%), from €2,157 to €515
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 | €437,957 | €275,223 | -€162,734 | -37.2% |
| Fixed assets | 21/28 | €248,368 | €23,398 | -€224,970 | -90.6% |
| Financial fixed assets | 28 | €248,368 | €23,398 | -€224,970 | -90.6% |
| Current assets | 29/58 | €189,588 | €251,824 | +€62,236 | +32.8% |
| Amounts receivable after more than one year | 29 | €63,071 | - | -€63,071 | |
| Trade receivables | 290 | €63,071 | - | -€63,071 | |
| Amounts receivable within one year | 40/41 | €121,278 | €238,975 | +€117,696 | +97.0% |
| Trade receivables | 40 | €24,432 | - | -€24,432 | |
| Other amounts receivable | 41 | €96,847 | €238,975 | +€142,128 | +147% |
| Cash at bank and in hand | 54/58 | €891 | €12,404 | +€11,513 | +1,292% |
| Deferred charges and accrued income | 490/1 | €4,348 | €446 | -€3,902 | -89.7% |
| Total equity and liabilities | 10/49 | €437,957 | €275,223 | -€162,734 | -37.2% |
| Equity | 10/15 | €57,333 | €91,794 | +€34,461 | +60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €86,000 | +€34,000 | +65.4% |
| Distributable reserves | 133 | €52,000 | €86,000 | +€34,000 | +65.4% |
| Profit (loss) carried forward | 14 | €333 | €794 | +€461 | +138% |
| Amounts payable | 17/49 | €380,624 | €183,429 | -€197,195 | -51.8% |
| Amounts payable after more than one year | 17 | €150,000 | €154,669 | +€4,669 | +3.1% |
| Other amounts payable | 178/9 | €150,000 | €154,669 | +€4,669 | +3.1% |
| Amounts payable within one year | 42/48 | €230,268 | €19,760 | -€210,508 | -91.4% |
| Trade debts | 44 | €16,638 | €640 | -€15,998 | -96.2% |
| Suppliers | 440/4 | €16,638 | €640 | -€15,998 | -96.2% |
| Taxes, remuneration and social security | 45 | €24,802 | €12,398 | -€12,404 | -50.0% |
| Taxes | 450/3 | €9,773 | €10,583 | +€811 | +8.3% |
| Remuneration and social security | 454/9 | €15,029 | €1,815 | -€13,214 | -87.9% |
| Other amounts payable | 47/48 | €188,828 | €6,722 | -€182,107 | -96.4% |
| Accrued charges and deferred income | 492/3 | €356 | €9,000 | +€8,644 | +2,429% |
| Other operating charges | 640/8 | €2,142 | €318 | -€1,824 | -85.2% |
| Gross operating margin | 9900 | -€18,823 | €23,758 | +€42,581 | |
| Operating profit (loss) | 9901 | -€20,965 | €23,440 | +€44,405 | |
| Financial income | 75/76B | €12,451 | €28,054 | +€15,603 | +125% |
| Recurring financial income | 75 | €12,451 | €28,054 | +€15,603 | +125% |
| Financial charges | 65/66B | €2,157 | €515 | -€1,642 | -76.1% |
| Recurring financial charges | 65 | €2,157 | €515 | -€1,642 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,671 | €50,979 | +€61,650 | |
| Income taxes | 67/77 | €46 | €9,819 | +€9,772 | +21,138% |
| Profit (loss) for the period | 9904 | -€10,717 | €41,161 | +€51,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,717 | €41,161 | +€51,878 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.