IKONODULE: what changed
Two fiscal 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.
IKONODULE
Largest movements
- Receivables within one year -€42,610
down €42,610 (-91.0%), from €46,815 to €4,205
of which Trade receivables: -€45,508
- Cash +€33,577
up €33,577 (+25.7%), from €130,735 to €164,312
mainly Receivables within one year (+€42,610) and Net result for the year (+€32,786)
- Profit (loss) carried forward +€32,786
new in 2025: €32,786
- Reserves -€20,349
down €20,349 (-18.5%), from €109,862 to €89,513
of which Distributable reserves: -€20,349
- Other debts -€14,217
down €14,217 (-33.3%), from €42,640 to €28,423
- Tax, wage and social debts -€9,003
down €9,003 (-45.7%), from €19,712 to €10,709
- Gross operating margin -€23,360
down €23,360 (-34.4%), from €67,865 to €44,505
- Taxes -€9,167
down €9,167 (-50.2%), from €18,269 to €9,102
- Other operating charges +€748
up €748 (+212.9%), from €352 to €1,100
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 | €182,600 | €174,226 | -€8,374 | -4.6% |
| Fixed assets | 21/28 | €3,171 | €2,716 | -€455 | -14.3% |
| Tangible fixed assets | 22/27 | €3,171 | €2,716 | -€455 | -14.3% |
| Furniture and vehicles | 24 | €3,171 | €1,718 | -€1,453 | -45.8% |
| Other tangible fixed assets | 26 | - | €998 | +€998 | |
| Current assets | 29/58 | €179,430 | €171,510 | -€7,920 | -4.4% |
| Amounts receivable within one year | 40/41 | €46,815 | €4,205 | -€42,610 | -91.0% |
| Trade receivables | 40 | €46,815 | €1,307 | -€45,508 | -97.2% |
| Other amounts receivable | 41 | - | €2,898 | +€2,898 | |
| Cash at bank and in hand | 54/58 | €130,735 | €164,312 | +€33,577 | +25.7% |
| Deferred charges and accrued income | 490/1 | €1,880 | €2,993 | +€1,113 | +59.2% |
| Total equity and liabilities | 10/49 | €182,600 | €174,226 | -€8,374 | -4.6% |
| Equity | 10/15 | €116,362 | €128,799 | +€12,437 | +10.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Outside capital | 11 | €6,500 | - | -€6,500 | |
| Other | 1109/19 | €6,500 | - | -€6,500 | |
| Reserves | 13 | €109,862 | €89,513 | -€20,349 | -18.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €108,002 | €87,653 | -€20,349 | -18.8% |
| Profit (loss) carried forward | 14 | - | €32,786 | +€32,786 | |
| Amounts payable | 17/49 | €66,238 | €45,427 | -€20,811 | -31.4% |
| Amounts payable within one year | 42/48 | €66,238 | €43,680 | -€22,558 | -34.1% |
| Trade debts | 44 | €3,886 | €4,548 | +€662 | +17.0% |
| Suppliers | 440/4 | €3,886 | €4,548 | +€662 | +17.0% |
| Taxes, remuneration and social security | 45 | €19,712 | €10,709 | -€9,003 | -45.7% |
| Taxes | 450/3 | €19,712 | €10,709 | -€9,003 | -45.7% |
| Other amounts payable | 47/48 | €42,640 | €28,423 | -€14,217 | -33.3% |
| Accrued charges and deferred income | 492/3 | - | €1,747 | +€1,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €1,268 | -€653 | -34.0% |
| Other operating charges | 640/8 | €352 | €1,100 | +€748 | +212.9% |
| Gross operating margin | 9900 | €67,865 | €44,505 | -€23,360 | -34.4% |
| Operating profit (loss) | 9901 | €65,593 | €42,137 | -€23,456 | -35.8% |
| Financial charges | 65/66B | €202 | €249 | +€47 | +23.5% |
| Recurring financial charges | 65 | €202 | €249 | +€47 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €65,391 | €41,888 | -€23,503 | -35.9% |
| Income taxes | 67/77 | €18,269 | €9,102 | -€9,167 | -50.2% |
| Profit (loss) for the period | 9904 | €47,122 | €32,786 | -€14,336 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,122 | €32,786 | -€14,336 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.