BE-ICT: what changed
Two fiscal 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.
BE-ICT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€202,844
down €202,844 (-14.4%), from €1.4m to €1.2m
of which Financial debts: -€202,844
- Reserves +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Profit (loss) carried forward +€96,455
up €96,455 (+54.0%), from €178,763 to €275,219
- Financial charges -€2,851
down €2,851 (-22.5%), from €12,680 to €9,829
- Other operating charges +€998
new in 2025: €998
- Gross operating margin -€35
down €35 (-1.3%), from -€2,649 to -€2,684
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.
Cash bridge derived
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 | €2,013,578 | €2,000,802 | -€12,775 | -0.6% |
| Fixed assets | 21/28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Current assets | 29/58 | €13,578 | €802 | -€12,775 | -94.1% |
| Cash at bank and in hand | 54/58 | €13,578 | €802 | -€12,775 | -94.1% |
| Total equity and liabilities | 10/49 | €2,013,578 | €2,000,802 | -€12,775 | -0.6% |
| Equity | 10/15 | €383,763 | €580,219 | +€196,455 | +51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Distributable reserves | 133 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Profit (loss) carried forward | 14 | €178,763 | €275,219 | +€96,455 | +54.0% |
| Amounts payable | 17/49 | €1,629,814 | €1,420,584 | -€209,230 | -12.8% |
| Amounts payable after more than one year | 17 | €1,408,702 | €1,205,858 | -€202,844 | -14.4% |
| Financial debts | 170/4 | €408,702 | €205,858 | -€202,844 | -49.6% |
| Other amounts payable | 178/9 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €221,112 | €214,726 | -€6,386 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €199,917 | €202,844 | +€2,928 | +1.5% |
| Trade debts | 44 | €64 | €998 | +€935 | +1465.0% |
| Suppliers | 440/4 | €64 | €998 | +€935 | +1465.0% |
| Taxes, remuneration and social security | 45 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Taxes | 450/3 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other amounts payable | 47/48 | €1,132 | €883 | -€249 | -22.0% |
| Other operating charges | 640/8 | - | €998 | +€998 | |
| Non-recurring operating charges | 66A | - | €33 | +€33 | |
| Gross operating margin | 9900 | -€2,649 | -€2,684 | -€35 | -1.3% |
| Operating profit (loss) | 9901 | -€2,649 | -€3,716 | -€1,067 | -40.3% |
| Financial income | 75/76B | €220,000 | €220,000 | = | 0.0% |
| Recurring financial income | 75 | €220,000 | €220,000 | = | 0.0% |
| Financial charges | 65/66B | €12,680 | €9,829 | -€2,851 | -22.5% |
| Recurring financial charges | 65 | €12,680 | €9,829 | -€2,851 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €204,671 | €206,455 | +€1,784 | +0.9% |
| Income taxes | 67/77 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €194,671 | €196,455 | +€1,784 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €194,671 | €196,455 | +€1,784 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.