IKTON: 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.
IKTON
Largest movements
- Cash +€17,463
up €17,463 (+7.2%), from €241,252 to €258,714
mainly Net result for the year (+€58,400) and Depreciation (+€1,820)
- Reserves +€58,400
up €58,400 (+20.0%), from €291,334 to €349,734
- Other debts -€38,168
down €38,168 (-95.1%), from €40,128 to €1,960
- Gross operating margin +€1,635
up €1,635 (+2.1%), from €77,141 to €78,776
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 | €361,965 | €379,916 | +€17,951 | +5.0% |
| Fixed assets | 21/28 | €3,838 | €2,018 | -€1,820 | -47.4% |
| Tangible fixed assets | 22/27 | €3,813 | €1,993 | -€1,820 | -47.7% |
| Furniture and vehicles | 24 | €3,813 | €1,993 | -€1,820 | -47.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €358,127 | €377,898 | +€19,771 | +5.5% |
| Amounts receivable after more than one year | 29 | €103,302 | €106,132 | +€2,830 | +2.7% |
| Other amounts receivable | 291 | €103,302 | €106,132 | +€2,830 | +2.7% |
| Amounts receivable within one year | 40/41 | €13,573 | €13,052 | -€522 | -3.8% |
| Trade receivables | 40 | €13,573 | €13,052 | -€522 | -3.8% |
| Cash at bank and in hand | 54/58 | €241,252 | €258,714 | +€17,463 | +7.2% |
| Total equity and liabilities | 10/49 | €361,965 | €379,916 | +€17,951 | +5.0% |
| Equity | 10/15 | €304,404 | €362,804 | +€58,400 | +19.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €291,334 | €349,734 | +€58,400 | +20.0% |
| Distributable reserves | 133 | €291,334 | €349,734 | +€58,400 | +20.0% |
| Profit (loss) carried forward | 14 | €670 | €670 | = | 0.0% |
| Amounts payable | 17/49 | €57,561 | €17,112 | -€40,449 | -70.3% |
| Amounts payable within one year | 42/48 | €57,561 | €17,112 | -€40,449 | -70.3% |
| Trade debts | 44 | €1,066 | €446 | -€620 | -58.2% |
| Suppliers | 440/4 | €1,066 | €446 | -€620 | -58.2% |
| Taxes, remuneration and social security | 45 | €16,366 | €14,706 | -€1,660 | -10.1% |
| Taxes | 450/3 | €16,366 | €14,706 | -€1,660 | -10.1% |
| Other amounts payable | 47/48 | €40,128 | €1,960 | -€38,168 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €1,820 | +€426 | +30.6% |
| Gross operating margin | 9900 | €77,141 | €78,776 | +€1,635 | +2.1% |
| Operating profit (loss) | 9901 | €75,748 | €76,957 | +€1,209 | +1.6% |
| Financial income | 75/76B | €3,760 | €4,209 | +€449 | +11.9% |
| Recurring financial income | 75 | €3,760 | €4,209 | +€449 | +11.9% |
| Financial charges | 65/66B | €169 | €285 | +€115 | +68.1% |
| Recurring financial charges | 65 | €169 | €285 | +€115 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €79,338 | €80,881 | +€1,543 | +1.9% |
| Income taxes | 67/77 | €21,954 | €22,481 | +€527 | +2.4% |
| Profit (loss) for the period | 9904 | €57,384 | €58,400 | +€1,016 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,384 | €58,400 | +€1,016 | +1.8% |
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 23 October 2026 via checked.be.