D&W ICE CONCEPTS: 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.
D&W ICE CONCEPTS
Largest movements
- Receivables within one year +€21,334
up €21,334 (+68.9%), from €30,954 to €52,288
of which Trade receivables: +€32,944
- Tangible fixed assets -€13,342
down €13,342 (-63.5%), from €21,026 to €7,684
of which Furniture and vehicles: -€11,270
- Cash -€10,406
down €10,406 (-47.1%), from €22,092 to €11,686
mainly Net result for the year (-€37,474) and Receivables within one year (-€21,334)
- Profit (loss) carried forward -€37,474
new in 2024: -€37,474
- Advances received +€23,000
up €23,000 (+460%), from €5,000 to €28,000
- Tax, wage and social debts +€17,288
up €17,288 (+28.9%), from €59,821 to €77,109
of which Remuneration and social security: +€15,168
- Trade debts -€5,456
down €5,456 (-53.0%), from €10,302 to €4,846
- Staff costs +€17,266
up €17,266 (+30.4%), from €56,866 to €74,132
- Other operating charges +€5,473
up €5,473 (+67.6%), from €8,101 to €13,574
- Financial charges +€4,609
up €4,609 (+2,642%), from €174 to €4,783
- Depreciation -€3,790
down €3,790 (-55.8%), from €6,789 to €2,999
- Taxes -€2,918
down €2,918 (-86.5%), from €3,372 to €454
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,017 | €75,376 | -€2,641 | -3.4% |
| Fixed assets | 21/28 | €21,026 | €7,684 | -€13,342 | -63.5% |
| Tangible fixed assets | 22/27 | €21,026 | €7,684 | -€13,342 | -63.5% |
| Land and buildings | 22 | €1,871 | €1,132 | -€739 | -39.5% |
| Plant, machinery and equipment | 23 | €4,669 | €3,512 | -€1,157 | -24.8% |
| Furniture and vehicles | 24 | €13,705 | €2,435 | -€11,270 | -82.2% |
| Other tangible fixed assets | 26 | €781 | €605 | -€176 | -22.6% |
| Current assets | 29/58 | €56,991 | €67,692 | +€10,701 | +18.8% |
| Stocks and contracts in progress | 3 | €3,407 | €3,407 | = | 0.0% |
| Stocks | 30/36 | €3,407 | €3,407 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,954 | €52,288 | +€21,334 | +68.9% |
| Trade receivables | 40 | €6,969 | €39,913 | +€32,944 | +473% |
| Other amounts receivable | 41 | €23,985 | €12,375 | -€11,610 | -48.4% |
| Cash at bank and in hand | 54/58 | €22,092 | €11,686 | -€10,406 | -47.1% |
| Deferred charges and accrued income | 490/1 | €537 | €310 | -€227 | -42.3% |
| Total equity and liabilities | 10/49 | €78,017 | €75,376 | -€2,641 | -3.4% |
| Equity | 10/15 | €2,894 | -€34,580 | -€37,474 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €894 | €894 | = | 0.0% |
| Distributable reserves | 133 | €894 | €894 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€37,474 | -€37,474 | |
| Amounts payable | 17/49 | €75,123 | €109,955 | +€34,832 | +46.4% |
| Amounts payable within one year | 42/48 | €75,123 | €109,955 | +€34,832 | +46.4% |
| Trade debts | 44 | €10,302 | €4,846 | -€5,456 | -53.0% |
| Suppliers | 440/4 | €10,302 | €4,846 | -€5,456 | -53.0% |
| Advances received on contracts in progress | 46 | €5,000 | €28,000 | +€23,000 | +460% |
| Taxes, remuneration and social security | 45 | €59,821 | €77,109 | +€17,288 | +28.9% |
| Taxes | 450/3 | €50,155 | €52,275 | +€2,120 | +4.2% |
| Remuneration and social security | 454/9 | €9,666 | €24,834 | +€15,168 | +157% |
| Non-recurring operating income | 76A | €19,231 | €157 | -€19,074 | -99.2% |
| Remuneration, social security and pensions | 62 | €56,866 | €74,132 | +€17,266 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,789 | €2,999 | -€3,790 | -55.8% |
| Other operating charges | 640/8 | €8,101 | €13,574 | +€5,473 | +67.6% |
| Gross operating margin | 9900 | €57,156 | €57,028 | -€128 | -0.2% |
| Operating profit (loss) | 9901 | -€14,599 | -€33,677 | -€19,077 | -131% |
| Financial income | 75/76B | €1,065 | €1,440 | +€375 | +35.2% |
| Recurring financial income | 75 | €1,065 | €1,440 | +€375 | +35.2% |
| Financial charges | 65/66B | €174 | €4,783 | +€4,609 | +2,642% |
| Recurring financial charges | 65 | €174 | €4,783 | +€4,609 | +2,642% |
| Profit (loss) for the period before taxes | 9903 | -€13,709 | -€37,020 | -€23,311 | -170% |
| Income taxes | 67/77 | €3,372 | €454 | -€2,918 | -86.5% |
| Profit (loss) for the period | 9904 | -€17,081 | -€37,474 | -€20,393 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,081 | -€37,474 | -€20,393 | -119% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.