IknowiT: 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.
IknowiT
Largest movements
- Cash +€37,506
up €37,506 (+23.6%), from €158,699 to €196,205
mainly Net result for the year (+€54,217) and Depreciation (+€12,981)
- Receivables within one year +€8,263
up €8,263 (+104.6%), from €7,899 to €16,162
of which Trade receivables: +€12,411
- Deferred charges and accrued income -€6,000
no longer reported in 2025 (was €6,000)
- Tangible fixed assets -€5,779
down €5,779 (-20.5%), from €28,147 to €22,368
- Reserves +€22,000
up €22,000 (+24.8%), from €88,660 to €110,660
of which Distributable reserves: +€22,000
- Other debts +€10,929
up €10,929 (+54.6%), from €20,000 to €30,929
- Tax, wage and social debts +€7,312
up €7,312 (+1071.2%), from €683 to €7,994
- Debts after one year -€6,944
down €6,944 (-49.5%), from €14,040 to €7,095
- Gross operating margin +€64,865
up €64,865 (+292.6%), from €22,167 to €87,032
- Taxes +€13,324
up €13,324 (+224.0%), from €5,948 to €19,273
- Depreciation +€1,757
up €1,757 (+15.7%), from €11,223 to €12,981
- Financial income +€907
up €907 (+140.2%), from €647 to €1,554
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.
Cash bridge derived
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 | €200,814 | €234,804 | +€33,989 | +16.9% |
| Fixed assets | 21/28 | €28,216 | €22,437 | -€5,779 | -20.5% |
| Tangible fixed assets | 22/27 | €28,147 | €22,368 | -€5,779 | -20.5% |
| Furniture and vehicles | 24 | €28,147 | €22,368 | -€5,779 | -20.5% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €172,598 | €212,367 | +€39,768 | +23.0% |
| Amounts receivable within one year | 40/41 | €7,899 | €16,162 | +€8,263 | +104.6% |
| Trade receivables | 40 | €3,751 | €16,162 | +€12,411 | +330.9% |
| Other amounts receivable | 41 | €4,149 | - | -€4,149 | |
| Cash at bank and in hand | 54/58 | €158,699 | €196,205 | +€37,506 | +23.6% |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €200,814 | €234,804 | +€33,989 | +16.9% |
| Equity | 10/15 | €155,076 | €177,347 | +€22,271 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,660 | €110,660 | +€22,000 | +24.8% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €81,660 | €103,660 | +€22,000 | +26.9% |
| Profit (loss) carried forward | 14 | €60,216 | €60,487 | +€271 | +0.4% |
| Amounts payable | 17/49 | €45,738 | €57,457 | +€11,719 | +25.6% |
| Amounts payable after more than one year | 17 | €14,040 | €7,095 | -€6,944 | -49.5% |
| Financial debts | 170/4 | €14,040 | €7,095 | -€6,944 | -49.5% |
| Amounts payable within one year | 42/48 | €31,699 | €50,362 | +€18,663 | +58.9% |
| Current portion of amounts payable after more than one year | 42 | €9,192 | €9,345 | +€153 | +1.7% |
| Trade debts | 44 | €1,824 | €2,093 | +€269 | +14.8% |
| Suppliers | 440/4 | €1,824 | €2,093 | +€269 | +14.8% |
| Taxes, remuneration and social security | 45 | €683 | €7,994 | +€7,312 | +1071.2% |
| Taxes | 450/3 | €683 | €7,994 | +€7,312 | +1071.2% |
| Other amounts payable | 47/48 | €20,000 | €30,929 | +€10,929 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,223 | €12,981 | +€1,757 | +15.7% |
| Other operating charges | 640/8 | €1,411 | €1,143 | -€268 | -19.0% |
| Gross operating margin | 9900 | €22,167 | €87,032 | +€64,865 | +292.6% |
| Operating profit (loss) | 9901 | €9,533 | €72,908 | +€63,376 | +664.8% |
| Financial income | 75/76B | €647 | €1,554 | +€907 | +140.2% |
| Recurring financial income | 75 | €647 | €1,554 | +€907 | +140.2% |
| Financial charges | 65/66B | €1,254 | €972 | -€282 | -22.5% |
| Recurring financial charges | 65 | €1,254 | €972 | -€282 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €8,926 | €73,490 | +€64,565 | +723.4% |
| Income taxes | 67/77 | €5,948 | €19,273 | +€13,324 | +224.0% |
| Profit (loss) for the period | 9904 | €2,977 | €54,217 | +€51,240 | +1721.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,977 | €54,217 | +€51,240 | +1721.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.