IXACT: 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.
IXACT
Largest movements
- Cash -€7,129
down €7,129 (-30.1%), from €23,654 to €16,525
mainly Tax, wage and social debts (-€6,287) and Net result for the year (-€5,230)
- Intangible fixed assets -€5,000
down €5,000 (-15.4%), from €32,479 to €27,479
- Tangible fixed assets -€2,954
down €2,954 (-28.2%), from €10,474 to €7,520
of which Furniture and vehicles: -€2,188
- Tax, wage and social debts -€6,287
down €6,287 (-47.8%), from €13,156 to €6,869
of which Taxes: -€6,828
- Profit (loss) carried forward -€5,230
new in 2025: -€5,230
- Current portion of long-term debt -€3,405
down €3,405 (-66.3%), from €5,135 to €1,730
- Debts after one year -€1,730
down €1,730 (-100%), from €1,730 to €0
- Trade debts +€1,061
up €1,061 (+915%), from €116 to €1,177
- Gross operating margin -€42,439
down €42,439 (-90.1%), from €47,085 to €4,646
- Taxes -€8,394
down €8,394 (-94.4%), from €8,892 to €499
- Depreciation +€1,385
up €1,385 (+21.1%), from €6,570 to €7,954
- Financial charges -€1,198
down €1,198 (-83.8%), from €1,430 to €231
- Other operating charges +€585
up €585 (+56.3%), from €1,040 to €1,626
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 | €88,397 | €72,806 | -€15,591 | -17.6% |
| Fixed assets | 21/28 | €42,953 | €34,999 | -€7,954 | -18.5% |
| Intangible fixed assets | 21 | €32,479 | €27,479 | -€5,000 | -15.4% |
| Tangible fixed assets | 22/27 | €10,474 | €7,520 | -€2,954 | -28.2% |
| Furniture and vehicles | 24 | €6,178 | €3,990 | -€2,188 | -35.4% |
| Other tangible fixed assets | 26 | €4,296 | €3,529 | -€767 | -17.8% |
| Current assets | 29/58 | €45,444 | €37,807 | -€7,636 | -16.8% |
| Amounts receivable within one year | 40/41 | €21,639 | €21,229 | -€409 | -1.9% |
| Trade receivables | 40 | €17,297 | €7,957 | -€9,341 | -54.0% |
| Other amounts receivable | 41 | €4,341 | €13,273 | +€8,931 | +206% |
| Cash at bank and in hand | 54/58 | €23,654 | €16,525 | -€7,129 | -30.1% |
| Deferred charges and accrued income | 490/1 | €151 | €53 | -€98 | -65.0% |
| Total equity and liabilities | 10/49 | €88,397 | €72,806 | -€15,591 | -17.6% |
| Equity | 10/15 | €68,260 | €63,030 | -€5,230 | -7.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,260 | €63,260 | = | 0.0% |
| Distributable reserves | 133 | €63,260 | €63,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,230 | -€5,230 | |
| Amounts payable | 17/49 | €20,137 | €9,776 | -€10,361 | -51.5% |
| Amounts payable after more than one year | 17 | €1,730 | €0 | -€1,730 | -100% |
| Financial debts | 170/4 | €1,730 | €0 | -€1,730 | -100% |
| Amounts payable within one year | 42/48 | €18,407 | €9,776 | -€8,631 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €5,135 | €1,730 | -€3,405 | -66.3% |
| Trade debts | 44 | €116 | €1,177 | +€1,061 | +915% |
| Suppliers | 440/4 | €116 | €1,177 | +€1,061 | +915% |
| Taxes, remuneration and social security | 45 | €13,156 | €6,869 | -€6,287 | -47.8% |
| Taxes | 450/3 | €11,056 | €4,227 | -€6,828 | -61.8% |
| Remuneration and social security | 454/9 | €2,100 | €2,642 | +€542 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,570 | €7,954 | +€1,385 | +21.1% |
| Other operating charges | 640/8 | €1,040 | €1,626 | +€585 | +56.3% |
| Gross operating margin | 9900 | €47,085 | €4,646 | -€42,439 | -90.1% |
| Operating profit (loss) | 9901 | €39,475 | -€4,934 | -€44,409 | |
| Financial income | 75/76B | €151 | €435 | +€283 | +187% |
| Recurring financial income | 75 | €151 | €435 | +€283 | +187% |
| Financial charges | 65/66B | €1,430 | €231 | -€1,198 | -83.8% |
| Recurring financial charges | 65 | €1,430 | €231 | -€1,198 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €38,197 | -€4,731 | -€42,928 | |
| Income taxes | 67/77 | €8,892 | €499 | -€8,394 | -94.4% |
| Profit (loss) for the period | 9904 | €29,304 | -€5,230 | -€34,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,304 | -€5,230 | -€34,534 |
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 30 October 2026 via checked.be.