Ikigaï Vision: 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 Vision
Largest movements
- Cash -€19,102
down €19,102 (-98.2%), from €19,443 to €341
mainly Net result for the year (-€11,342) and Trade debts (-€9,618)
- Receivables within one year -€2,342
down €2,342 (-48.9%), from €4,787 to €2,445
of which Trade receivables: -€3,292
- Deferred charges and accrued income -€688
down €688 (-100%), from €688 to €0
- Profit (loss) carried forward -€11,342
down €11,342 (-125%), from -€9,074 to -€20,416
- Trade debts -€9,618
down €9,618 (-64.0%), from €15,039 to €5,421
- Other debts +€4,082
up €4,082 (+32.3%), from €12,656 to €16,738
- Accrued charges and deferred income -€3,068
down €3,068 (-100%), from €3,068 to €0
- Tax, wage and social debts -€2,184
down €2,184 (-65.1%), from €3,352 to €1,168
- Other operating charges -€2,272
down €2,272 (-82.6%), from €2,749 to €478
- Financial charges -€1,161
down €1,161 (-43.2%), from €2,686 to €1,525
- Gross operating margin -€1,109
down €1,109 (-16.5%), from -€6,729 to -€7,838
- Taxes -€421
down €421 (-58.5%), from €720 to €299
- Depreciation +€190
up €190 (+18.7%), from €1,015 to €1,205
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 | €27,042 | €4,912 | -€22,130 | -81.8% |
| Fixed assets | 21/28 | €2,124 | €2,126 | +€2 | +0.1% |
| Tangible fixed assets | 22/27 | €2,124 | €2,126 | +€2 | +0.1% |
| Furniture and vehicles | 24 | €2,124 | €2,126 | +€2 | +0.1% |
| Current assets | 29/58 | €24,917 | €2,785 | -€22,132 | -88.8% |
| Amounts receivable within one year | 40/41 | €4,787 | €2,445 | -€2,342 | -48.9% |
| Trade receivables | 40 | €4,787 | €1,496 | -€3,292 | -68.8% |
| Other amounts receivable | 41 | - | €949 | +€949 | |
| Cash at bank and in hand | 54/58 | €19,443 | €341 | -€19,102 | -98.2% |
| Deferred charges and accrued income | 490/1 | €688 | €0 | -€688 | -100% |
| Total equity and liabilities | 10/49 | €27,042 | €4,912 | -€22,130 | -81.8% |
| Equity | 10/15 | -€7,074 | -€18,416 | -€11,342 | -160% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,074 | -€20,416 | -€11,342 | -125% |
| Amounts payable | 17/49 | €34,115 | €23,328 | -€10,788 | -31.6% |
| Amounts payable within one year | 42/48 | €31,047 | €23,328 | -€7,719 | -24.9% |
| Trade debts | 44 | €15,039 | €5,421 | -€9,618 | -64.0% |
| Suppliers | 440/4 | €15,039 | €5,421 | -€9,618 | -64.0% |
| Taxes, remuneration and social security | 45 | €3,352 | €1,168 | -€2,184 | -65.1% |
| Taxes | 450/3 | €3,352 | €1,168 | -€2,184 | -65.1% |
| Other amounts payable | 47/48 | €12,656 | €16,738 | +€4,082 | +32.3% |
| Accrued charges and deferred income | 492/3 | €3,068 | €0 | -€3,068 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €1,205 | +€190 | +18.7% |
| Other operating charges | 640/8 | €2,749 | €478 | -€2,272 | -82.6% |
| Gross operating margin | 9900 | -€6,729 | -€7,838 | -€1,109 | -16.5% |
| Operating profit (loss) | 9901 | -€10,493 | -€9,521 | +€973 | +9.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €2,686 | €1,525 | -€1,161 | -43.2% |
| Recurring financial charges | 65 | €2,686 | €1,525 | -€1,161 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,179 | -€11,044 | +€2,136 | +16.2% |
| Income taxes | 67/77 | €720 | €299 | -€421 | -58.5% |
| Profit (loss) for the period | 9904 | -€13,899 | -€11,342 | +€2,557 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,899 | -€11,342 | +€2,557 | +18.4% |
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 14 October 2026 via checked.be.