Ikon-Bouw: 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.
Ikon-Bouw
Largest movements
- Cash -€17,726
down €17,726 (-49.5%), from €35,841 to €18,116
mainly Net result for the year (-€22,614) and Advances received (-€6,897)
- Tangible fixed assets -€4,584
down €4,584 (-21.3%), from €21,500 to €16,916
of which Furniture and vehicles: -€4,146
- Deferred charges and accrued income -€4,064
down €4,064 (-75.0%), from €5,416 to €1,352
- Receivables within one year +€2,652
up €2,652 (+105%), from €2,530 to €5,182
of which Other amounts receivable: +€2,351
- Reserves -€22,614
down €22,614 (-45.4%), from €49,758 to €27,144
- Advances received -€6,897
no longer reported in 2025 (was €6,897)
- Trade debts +€4,322
up €4,322 (+514%), from €841 to €5,163
- Tax, wage and social debts +€2,093
up €2,093 (+120%), from €1,749 to €3,841
- Gross operating margin -€34,251
down €34,251, from €17,852 to -€16,399
- Taxes -€4,365
down €4,365 (-92.6%), from €4,714 to €350
- Depreciation +€3,234
up €3,234 (+239%), from €1,351 to €4,584
- Other operating charges -€216
down €216 (-16.4%), from €1,317 to €1,102
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 | €65,287 | €41,566 | -€23,721 | -36.3% |
| Fixed assets | 21/28 | €21,500 | €16,916 | -€4,584 | -21.3% |
| Tangible fixed assets | 22/27 | €21,500 | €16,916 | -€4,584 | -21.3% |
| Plant, machinery and equipment | 23 | €1,488 | €1,050 | -€438 | -29.4% |
| Furniture and vehicles | 24 | €20,012 | €15,866 | -€4,146 | -20.7% |
| Current assets | 29/58 | €43,787 | €24,650 | -€19,137 | -43.7% |
| Amounts receivable within one year | 40/41 | €2,530 | €5,182 | +€2,652 | +105% |
| Trade receivables | 40 | €828 | €1,129 | +€301 | +36.4% |
| Other amounts receivable | 41 | €1,702 | €4,053 | +€2,351 | +138% |
| Cash at bank and in hand | 54/58 | €35,841 | €18,116 | -€17,726 | -49.5% |
| Deferred charges and accrued income | 490/1 | €5,416 | €1,352 | -€4,064 | -75.0% |
| Total equity and liabilities | 10/49 | €65,287 | €41,566 | -€23,721 | -36.3% |
| Equity | 10/15 | €52,258 | €29,644 | -€22,614 | -43.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,758 | €27,144 | -€22,614 | -45.4% |
| Distributable reserves | 133 | €49,758 | €27,144 | -€22,614 | -45.4% |
| Amounts payable | 17/49 | €13,029 | €11,922 | -€1,107 | -8.5% |
| Amounts payable within one year | 42/48 | €13,029 | €11,922 | -€1,107 | -8.5% |
| Trade debts | 44 | €841 | €5,163 | +€4,322 | +514% |
| Suppliers | 440/4 | €841 | €5,163 | +€4,322 | +514% |
| Advances received on contracts in progress | 46 | €6,897 | - | -€6,897 | |
| Taxes, remuneration and social security | 45 | €1,749 | €3,841 | +€2,093 | +120% |
| Taxes | 450/3 | €1,749 | €3,841 | +€2,093 | +120% |
| Other amounts payable | 47/48 | €3,542 | €2,918 | -€624 | -17.6% |
| Non-recurring operating income | 76A | €1,245 | - | -€1,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,351 | €4,584 | +€3,234 | +239% |
| Other operating charges | 640/8 | €1,317 | €1,102 | -€216 | -16.4% |
| Gross operating margin | 9900 | €17,852 | -€16,399 | -€34,251 | |
| Operating profit (loss) | 9901 | €15,184 | -€22,085 | -€37,269 | |
| Financial income | 75/76B | €3 | €1 | -€1 | -48.2% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -48.2% |
| Financial charges | 65/66B | €291 | €181 | -€110 | -37.8% |
| Recurring financial charges | 65 | €291 | €181 | -€110 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €14,896 | -€22,264 | -€37,160 | |
| Income taxes | 67/77 | €4,714 | €350 | -€4,365 | -92.6% |
| Profit (loss) for the period | 9904 | €10,181 | -€22,614 | -€32,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,181 | -€22,614 | -€32,796 |
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 30 October 2026 via checked.be.