IKSA BIM: 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.
IKSA BIM
Largest movements
- Cash +€53,735
up €53,735 (+38.6%), from €139,049 to €192,784
mainly Net result for the year (+€103,129) and Other debts (+€92,000)
- Other debts +€92,000
up €92,000 (+1,314%), from €7,000 to €99,000
- Debts after one year -€56,480
down €56,480 (-58.5%), from €96,582 to €40,102
- Tax, wage and social debts +€11,945
up €11,945 (+373%), from €3,205 to €15,150
- Turnover +€83,309
up €83,309 (+31.2%), from €266,681 to €349,991
- Gross operating margin +€77,428
up €77,428 (+67.6%), from €114,547 to €191,975
- Taxes +€24,209
up €24,209 (+136%), from €17,736 to €41,945
- Purchases and services +€5,882
up €5,882 (+3.9%), from €152,134 to €158,016
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 | €617,522 | €671,168 | +€53,646 | +8.7% |
| Fixed assets | 21/28 | €418,545 | €417,425 | -€1,120 | -0.3% |
| Tangible fixed assets | 22/27 | €418,545 | €417,425 | -€1,120 | -0.3% |
| Land and buildings | 22 | €334,435 | €344,257 | +€9,822 | +2.9% |
| Furniture and vehicles | 24 | €82,222 | €71,798 | -€10,424 | -12.7% |
| Other tangible fixed assets | 26 | €1,887 | €1,369 | -€518 | -27.4% |
| Current assets | 29/58 | €198,977 | €253,744 | +€54,766 | +27.5% |
| Amounts receivable within one year | 40/41 | €44,450 | €48,097 | +€3,648 | +8.2% |
| Trade receivables | 40 | €27,516 | €3,413 | -€24,104 | -87.6% |
| Other amounts receivable | 41 | €16,933 | €44,685 | +€27,751 | +164% |
| Current investments | 50/53 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,049 | €192,784 | +€53,735 | +38.6% |
| Deferred charges and accrued income | 490/1 | €3,478 | €862 | -€2,616 | -75.2% |
| Total equity and liabilities | 10/49 | €617,522 | €671,168 | +€53,646 | +8.7% |
| Equity | 10/15 | €455,812 | €459,941 | +€4,129 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €432,350 | €436,475 | +€4,125 | +1.0% |
| Distributable reserves | 133 | €432,350 | €436,475 | +€4,125 | +1.0% |
| Profit (loss) carried forward | 14 | €3,462 | €3,466 | +€4 | +0.1% |
| Amounts payable | 17/49 | €161,710 | €211,227 | +€49,518 | +30.6% |
| Amounts payable after more than one year | 17 | €96,582 | €40,102 | -€56,480 | -58.5% |
| Financial debts | 170/4 | €96,582 | €40,102 | -€56,480 | -58.5% |
| Amounts payable within one year | 42/48 | €65,128 | €171,125 | +€105,998 | +163% |
| Current portion of amounts payable after more than one year | 42 | €54,821 | €56,480 | +€1,659 | +3.0% |
| Trade debts | 44 | €101 | €496 | +€394 | +389% |
| Suppliers | 440/4 | €101 | €496 | +€394 | +389% |
| Taxes, remuneration and social security | 45 | €3,205 | €15,150 | +€11,945 | +373% |
| Taxes | 450/3 | €3,205 | €15,150 | +€11,945 | +373% |
| Other amounts payable | 47/48 | €7,000 | €99,000 | +€92,000 | +1,314% |
| Turnover | 70 | €266,681 | €349,991 | +€83,309 | +31.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,134 | €158,016 | +€5,882 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,883 | €42,195 | +€1,313 | +3.2% |
| Other operating charges | 640/8 | €3,426 | €455 | -€2,971 | -86.7% |
| Gross operating margin | 9900 | €114,547 | €191,975 | +€77,428 | +67.6% |
| Operating profit (loss) | 9901 | €70,239 | €149,325 | +€79,086 | +113% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,400% |
| Financial charges | 65/66B | €5,829 | €4,252 | -€1,577 | -27.1% |
| Recurring financial charges | 65 | €5,829 | €4,252 | -€1,577 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €64,409 | €145,073 | +€80,664 | +125% |
| Income taxes | 67/77 | €17,736 | €41,945 | +€24,209 | +136% |
| Profit (loss) for the period | 9904 | €46,674 | €103,129 | +€56,455 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €46,674 | €103,129 | +€56,455 | +121% |
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 20 October 2026 via checked.be.