Ikosphera: 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.
Ikosphera
Largest movements
- Receivables within one year -€63,934
down €63,934 (-93.7%), from €68,233 to €4,300
of which Trade receivables: -€63,721
- Tangible fixed assets -€9,389
down €9,389 (-32.7%), from €28,688 to €19,299
of which Furniture and vehicles: -€8,932
- Cash -€1,351
down €1,351 (-6.0%), from €22,629 to €21,278
mainly Net result for the year (-€53,105) and Trade debts (-€23,910)
- Profit (loss) carried forward -€53,105
down €53,105, from €39,391 to -€13,714
- Trade debts -€23,910
down €23,910 (-95.4%), from €25,064 to €1,154
- Other debts +€8,107
up €8,107 (+17.9%), from €45,270 to €53,377
- Tax, wage and social debts -€5,354
no longer reported in 2025 (was €5,354)
of which Remuneration and social security: -€4,846
- Gross operating margin -€41,535
down €41,535, from €5,143 to -€36,393
- Financial charges -€2,207
down €2,207 (-90.0%), from €2,451 to €244
- Depreciation +€697
up €697 (+8.0%), from €8,692 to €9,389
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 | €120,079 | €45,817 | -€74,262 | -61.8% |
| Fixed assets | 21/28 | €28,688 | €19,299 | -€9,389 | -32.7% |
| Tangible fixed assets | 22/27 | €28,688 | €19,299 | -€9,389 | -32.7% |
| Land and buildings | 22 | €3,360 | €3,278 | -€82 | -2.4% |
| Plant, machinery and equipment | 23 | €396 | €21 | -€375 | -94.7% |
| Furniture and vehicles | 24 | €24,932 | €16,000 | -€8,932 | -35.8% |
| Current assets | 29/58 | €91,391 | €26,518 | -€64,873 | -71.0% |
| Amounts receivable within one year | 40/41 | €68,233 | €4,300 | -€63,934 | -93.7% |
| Trade receivables | 40 | €63,721 | - | -€63,721 | |
| Other amounts receivable | 41 | €4,513 | €4,300 | -€213 | -4.7% |
| Cash at bank and in hand | 54/58 | €22,629 | €21,278 | -€1,351 | -6.0% |
| Deferred charges and accrued income | 490/1 | €529 | €941 | +€412 | +77.9% |
| Total equity and liabilities | 10/49 | €120,079 | €45,817 | -€74,262 | -61.8% |
| Equity | 10/15 | €44,391 | -€8,714 | -€53,105 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,391 | -€13,714 | -€53,105 | |
| Amounts payable | 17/49 | €75,688 | €54,531 | -€21,157 | -28.0% |
| Amounts payable within one year | 42/48 | €75,688 | €54,531 | -€21,157 | -28.0% |
| Trade debts | 44 | €25,064 | €1,154 | -€23,910 | -95.4% |
| Suppliers | 440/4 | €25,064 | €1,154 | -€23,910 | -95.4% |
| Taxes, remuneration and social security | 45 | €5,354 | - | -€5,354 | |
| Taxes | 450/3 | €508 | - | -€508 | |
| Remuneration and social security | 454/9 | €4,846 | - | -€4,846 | |
| Other amounts payable | 47/48 | €45,270 | €53,377 | +€8,107 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,692 | €9,389 | +€697 | +8.0% |
| Other operating charges | 640/8 | €603 | €255 | -€348 | -57.7% |
| Non-recurring operating charges | 66A | - | €6,828 | +€6,828 | |
| Gross operating margin | 9900 | €5,143 | -€36,393 | -€41,535 | |
| Operating profit (loss) | 9901 | -€4,152 | -€52,865 | -€48,712 | -1,173% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €2,451 | €244 | -€2,207 | -90.0% |
| Recurring financial charges | 65 | €2,451 | €244 | -€2,207 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,603 | -€53,019 | -€46,416 | -703% |
| Income taxes | 67/77 | €115 | €86 | -€29 | -25.3% |
| Profit (loss) for the period | 9904 | -€6,718 | -€53,105 | -€46,387 | -690% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,718 | -€53,105 | -€46,387 | -690% |
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 1 November 2026 via checked.be.