And Now ICT: 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.
And Now ICT
Largest movements
- Cash +€36,741
up €36,741 (+40.8%), from €90,003 to €126,744
mainly Net result for the year (+€39,654) and Current investments (+€18,000)
- Tangible fixed assets +€20,086
up €20,086 (+94.4%), from €21,278 to €41,363
of which Furniture and vehicles: +€11,620
- Current investments -€18,000
down €18,000 (-26.5%), from €67,998 to €49,998
- Reserves +€39,654
up €39,654 (+21.5%), from €184,429 to €224,083
- Tax, wage and social debts +€7,749
up €7,749 (+91.2%), from €8,498 to €16,247
of which Taxes: +€9,331
- Trade debts -€7,576
down €7,576 (-98.6%), from €7,686 to €110
- Other debts -€3,570
no longer reported in 2025 (was €3,570)
- Depreciation +€2,751
up €2,751 (+78.0%), from €3,527 to €6,278
- Gross operating margin +€1,581
up €1,581 (+2.4%), from €66,230 to €67,811
- Financial charges +€1,271
up €1,271 (+75.8%), from €1,677 to €2,949
- Financial income +€1,211
up €1,211 (+295%), from €410 to €1,622
- Other operating charges +€979
up €979 (+29.4%), from €3,327 to €4,305
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 | €207,184 | €243,440 | +€36,257 | +17.5% |
| Fixed assets | 21/28 | €21,278 | €41,363 | +€20,086 | +94.4% |
| Tangible fixed assets | 22/27 | €21,278 | €41,363 | +€20,086 | +94.4% |
| Land and buildings | 22 | €19,389 | €18,242 | -€1,147 | -5.9% |
| Plant, machinery and equipment | 23 | €614 | €10,227 | +€9,613 | +1,565% |
| Furniture and vehicles | 24 | €1,274 | €12,895 | +€11,620 | +912% |
| Current assets | 29/58 | €185,906 | €202,077 | +€16,171 | +8.7% |
| Amounts receivable within one year | 40/41 | €25,275 | €23,325 | -€1,951 | -7.7% |
| Trade receivables | 40 | €18,299 | €15,274 | -€3,025 | -16.5% |
| Other amounts receivable | 41 | €6,976 | €8,051 | +€1,075 | +15.4% |
| Current investments | 50/53 | €67,998 | €49,998 | -€18,000 | -26.5% |
| Cash at bank and in hand | 54/58 | €90,003 | €126,744 | +€36,741 | +40.8% |
| Deferred charges and accrued income | 490/1 | €2,630 | €2,011 | -€619 | -23.5% |
| Total equity and liabilities | 10/49 | €207,184 | €243,440 | +€36,257 | +17.5% |
| Equity | 10/15 | €187,429 | €227,083 | +€39,654 | +21.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €184,429 | €224,083 | +€39,654 | +21.5% |
| Distributable reserves | 133 | €184,429 | €224,083 | +€39,654 | +21.5% |
| Amounts payable | 17/49 | €19,755 | €16,357 | -€3,397 | -17.2% |
| Amounts payable within one year | 42/48 | €19,755 | €16,357 | -€3,397 | -17.2% |
| Trade debts | 44 | €7,686 | €110 | -€7,576 | -98.6% |
| Suppliers | 440/4 | €7,686 | €110 | -€7,576 | -98.6% |
| Taxes, remuneration and social security | 45 | €8,498 | €16,247 | +€7,749 | +91.2% |
| Taxes | 450/3 | €6,916 | €16,247 | +€9,331 | +135% |
| Remuneration and social security | 454/9 | €1,582 | - | -€1,582 | |
| Other amounts payable | 47/48 | €3,570 | - | -€3,570 | |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,527 | €6,278 | +€2,751 | +78.0% |
| Other operating charges | 640/8 | €3,327 | €4,305 | +€979 | +29.4% |
| Gross operating margin | 9900 | €66,230 | €67,811 | +€1,581 | +2.4% |
| Operating profit (loss) | 9901 | €59,376 | €57,228 | -€2,148 | -3.6% |
| Financial income | 75/76B | €410 | €1,622 | +€1,211 | +295% |
| Recurring financial income | 75 | €410 | €1,622 | +€1,211 | +295% |
| Financial charges | 65/66B | €1,677 | €2,949 | +€1,271 | +75.8% |
| Recurring financial charges | 65 | €1,677 | €2,949 | +€1,271 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €58,110 | €55,901 | -€2,208 | -3.8% |
| Income taxes | 67/77 | €17,144 | €16,247 | -€898 | -5.2% |
| Profit (loss) for the period | 9904 | €40,965 | €39,654 | -€1,311 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,965 | €39,654 | -€1,311 | -3.2% |
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 26 October 2026 via checked.be.