IKOS: 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.
IKOS
Largest movements
- Cash -€64,639
down €64,639 (-11.5%), from €559,789 to €495,150
mainly Other debts (-€66,050) and Tax, wage and social debts (-€17,020)
- Other debts -€66,050
down €66,050 (-64.1%), from €102,982 to €36,932
- Reserves +€26,837
up €26,837 (+6.9%), from €390,149 to €416,986
- Tax, wage and social debts -€17,020
down €17,020 (-48.1%), from €35,363 to €18,343
of which Taxes: -€17,278
- Trade debts -€6,209
down €6,209 (-42.9%), from €14,466 to €8,257
- Gross operating margin -€60,206
down €60,206 (-37.4%), from €161,092 to €100,887
- Taxes -€22,715
down €22,715 (-59.7%), from €38,042 to €15,328
- Staff costs +€13,129
up €13,129 (+30.9%), from €42,528 to €55,657
- Financial income +€2,901
up €2,901 (+361.3%), from €803 to €3,704
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 | €561,559 | €499,118 | -€62,442 | -11.1% |
| Fixed assets | 21/28 | €539 | €1,371 | +€832 | +154.2% |
| Tangible fixed assets | 22/27 | €503 | €1,335 | +€832 | +165.3% |
| Land and buildings | 22 | €503 | €252 | -€252 | -50.0% |
| Furniture and vehicles | 24 | - | €1,083 | +€1,083 | |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €561,020 | €497,747 | -€63,273 | -11.3% |
| Amounts receivable within one year | 40/41 | €1,231 | €30 | -€1,201 | -97.6% |
| Trade receivables | 40 | €30 | €30 | = | 0.0% |
| Other amounts receivable | 41 | €1,201 | - | -€1,201 | |
| Cash at bank and in hand | 54/58 | €559,789 | €495,150 | -€64,639 | -11.5% |
| Deferred charges and accrued income | 490/1 | - | €2,567 | +€2,567 | |
| Total equity and liabilities | 10/49 | €561,559 | €499,118 | -€62,442 | -11.1% |
| Equity | 10/15 | €408,749 | €435,586 | +€26,837 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €390,149 | €416,986 | +€26,837 | +6.9% |
| Distributable reserves | 133 | €390,149 | €416,986 | +€26,837 | +6.9% |
| Amounts payable | 17/49 | €152,810 | €63,532 | -€89,278 | -58.4% |
| Amounts payable within one year | 42/48 | €152,810 | €63,532 | -€89,278 | -58.4% |
| Trade debts | 44 | €14,466 | €8,257 | -€6,209 | -42.9% |
| Suppliers | 440/4 | €14,466 | €8,257 | -€6,209 | -42.9% |
| Taxes, remuneration and social security | 45 | €35,363 | €18,343 | -€17,020 | -48.1% |
| Taxes | 450/3 | €29,861 | €12,583 | -€17,278 | -57.9% |
| Remuneration and social security | 454/9 | €5,502 | €5,760 | +€258 | +4.7% |
| Other amounts payable | 47/48 | €102,982 | €36,932 | -€66,050 | -64.1% |
| Remuneration, social security and pensions | 62 | €42,528 | €55,657 | +€13,129 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €421 | -€353 | -45.6% |
| Other operating charges | 640/8 | €6,894 | €6,241 | -€653 | -9.5% |
| Gross operating margin | 9900 | €161,092 | €100,887 | -€60,206 | -37.4% |
| Operating profit (loss) | 9901 | €110,897 | €38,567 | -€72,329 | -65.2% |
| Financial income | 75/76B | €803 | €3,704 | +€2,901 | +361.3% |
| Recurring financial income | 75 | €803 | €3,704 | +€2,901 | +361.3% |
| Financial charges | 65/66B | €85 | €107 | +€22 | +25.9% |
| Recurring financial charges | 65 | €85 | €107 | +€22 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €111,615 | €42,164 | -€69,450 | -62.2% |
| Income taxes | 67/77 | €38,042 | €15,328 | -€22,715 | -59.7% |
| Profit (loss) for the period | 9904 | €73,572 | €26,837 | -€46,736 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,572 | €26,837 | -€46,736 | -63.5% |
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.