IKONS: 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.
IKONS
Largest movements
- Intangible fixed assets +€94,343
new in 2025: €94,343
- Cash +€66,700
up €66,700 (+146.9%), from €45,406 to €112,106
mainly Contributions, distributions and other (+€250,000) and Debts after one year (+€215,640)
- Receivables within one year +€5,520
up €5,520 (+24.3%), from €22,754 to €28,274
of which Other amounts receivable: +€7,640
- Contributions +€250,000
up €250,000 (+6250.0%), from €4,000 to €254,000
- Debts after one year +€215,640
new in 2025: €215,640
- Other debts -€212,323
down €212,323 (-99.0%), from €214,538 to €2,216
- Profit (loss) carried forward -€141,782
down €141,782 (-75.5%), from -€187,766 to -€329,548
- Trade debts +€29,979
up €29,979 (+73.7%), from €40,704 to €70,683
- Gross operating margin -€53,710
down €53,710 (-102.2%), from -€52,542 to -€106,252
- Staff costs +€20,385
up €20,385, from -€1,439 to €18,946
- Depreciation +€5,946
up €5,946 (+242.2%), from €2,455 to €8,401
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 | €71,716 | €236,838 | +€165,122 | +230.2% |
| Fixed assets | 21/28 | €3,063 | €95,385 | +€92,322 | +3014.1% |
| Intangible fixed assets | 21 | - | €94,343 | +€94,343 | |
| Tangible fixed assets | 22/27 | €2,413 | €392 | -€2,021 | -83.8% |
| Furniture and vehicles | 24 | €2,413 | €392 | -€2,021 | -83.8% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €68,653 | €141,453 | +€72,800 | +106.0% |
| Amounts receivable within one year | 40/41 | €22,754 | €28,274 | +€5,520 | +24.3% |
| Trade receivables | 40 | €19,195 | €17,074 | -€2,121 | -11.0% |
| Other amounts receivable | 41 | €3,559 | €11,200 | +€7,640 | +214.7% |
| Cash at bank and in hand | 54/58 | €45,406 | €112,106 | +€66,700 | +146.9% |
| Deferred charges and accrued income | 490/1 | €493 | €1,073 | +€580 | +117.7% |
| Total equity and liabilities | 10/49 | €71,716 | €236,838 | +€165,122 | +230.2% |
| Equity | 10/15 | -€183,766 | -€75,548 | +€108,218 | +58.9% |
| Contributions | 10/11 | €4,000 | €254,000 | +€250,000 | +6250.0% |
| Profit (loss) carried forward | 14 | -€187,766 | -€329,548 | -€141,782 | -75.5% |
| Amounts payable | 17/49 | €255,482 | €312,386 | +€56,904 | +22.3% |
| Amounts payable after more than one year | 17 | - | €215,640 | +€215,640 | |
| Financial debts | 170/4 | - | €215,640 | +€215,640 | |
| Amounts payable within one year | 42/48 | €255,242 | €92,172 | -€163,070 | -63.9% |
| Trade debts | 44 | €40,704 | €70,683 | +€29,979 | +73.7% |
| Suppliers | 440/4 | €40,704 | €70,683 | +€29,979 | +73.7% |
| Advances received on contracts in progress | 46 | - | €9,745 | +€9,745 | |
| Taxes, remuneration and social security | 45 | €0 | €9,528 | +€9,528 | |
| Taxes | 450/3 | €0 | €186 | +€186 | |
| Remuneration and social security | 454/9 | €0 | €9,342 | +€9,342 | |
| Other amounts payable | 47/48 | €214,538 | €2,216 | -€212,323 | -99.0% |
| Accrued charges and deferred income | 492/3 | €239 | €4,574 | +€4,335 | +1810.7% |
| Remuneration, social security and pensions | 62 | -€1,439 | €18,946 | +€20,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €8,401 | +€5,946 | +242.2% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | -€52,542 | -€106,252 | -€53,710 | -102.2% |
| Operating profit (loss) | 9901 | -€53,676 | -€134,119 | -€80,443 | -149.9% |
| Financial income | 75/76B | €7 | €155 | +€148 | +2112.0% |
| Recurring financial income | 75 | €7 | €155 | +€148 | +2112.0% |
| Financial charges | 65/66B | €7,518 | €7,818 | +€301 | +4.0% |
| Recurring financial charges | 65 | €7,518 | €7,818 | +€301 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€61,187 | -€141,782 | -€80,596 | -131.7% |
| Profit (loss) for the period | 9904 | -€61,187 | -€141,782 | -€80,596 | -131.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,187 | -€141,782 | -€80,596 | -131.7% |
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 4 October 2026 via checked.be.