DE4ICT: 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.
DE4ICT
Largest movements
- Receivables within one year -€96,218
down €96,218 (-58.7%), from €163,939 to €67,721
of which Other amounts receivable: -€77,909
- Tangible fixed assets -€13,640
down €13,640 (-48.4%), from €28,169 to €14,529
- Cash -€5,831
down €5,831 (-22.7%), from €25,704 to €19,873
mainly Net result for the year (-€79,368) and Trade debts (-€35,383)
- Profit (loss) carried forward -€79,368
down €79,368 (-48.6%), from €163,180 to €83,812
- Trade debts -€35,383
down €35,383 (-93.8%), from €37,711 to €2,328
- Current portion of long-term debt -€8,235
down €8,235 (-67.5%), from €12,209 to €3,974
- Tax, wage and social debts +€6,859
up €6,859 (+222%), from €3,086 to €9,945
of which Taxes: +€6,859
- Turnover -€130,664
no longer reported in 2024 (was €130,664)
- Purchases and services -€115,483
no longer reported in 2024 (was €115,483)
- Taxes +€38,932
new in 2024: €38,932
- Gross operating margin -€35,476
down €35,476, from €15,181 to -€20,295
- Other operating charges +€7,723
up €7,723 (+2,163%), from €357 to €8,080
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 | €218,686 | €102,559 | -€116,127 | -53.1% |
| Formation expenses | 20 | €874 | €436 | -€438 | -50.1% |
| Fixed assets | 21/28 | €28,169 | €14,529 | -€13,640 | -48.4% |
| Tangible fixed assets | 22/27 | €28,169 | €14,529 | -€13,640 | -48.4% |
| Furniture and vehicles | 24 | €28,169 | €14,529 | -€13,640 | -48.4% |
| Current assets | 29/58 | €189,643 | €87,594 | -€102,049 | -53.8% |
| Amounts receivable within one year | 40/41 | €163,939 | €67,721 | -€96,218 | -58.7% |
| Trade receivables | 40 | €61,841 | €43,532 | -€18,309 | -29.6% |
| Other amounts receivable | 41 | €102,098 | €24,189 | -€77,909 | -76.3% |
| Cash at bank and in hand | 54/58 | €25,704 | €19,873 | -€5,831 | -22.7% |
| Total equity and liabilities | 10/49 | €218,686 | €102,559 | -€116,127 | -53.1% |
| Equity | 10/15 | €165,680 | €86,312 | -€79,368 | -47.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €163,180 | €83,812 | -€79,368 | -48.6% |
| Amounts payable | 17/49 | €53,006 | €16,247 | -€36,759 | -69.3% |
| Amounts payable within one year | 42/48 | €53,006 | €16,247 | -€36,759 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €12,209 | €3,974 | -€8,235 | -67.5% |
| Trade debts | 44 | €37,711 | €2,328 | -€35,383 | -93.8% |
| Suppliers | 440/4 | €37,711 | €2,328 | -€35,383 | -93.8% |
| Taxes, remuneration and social security | 45 | €3,086 | €9,945 | +€6,859 | +222% |
| Taxes | 450/3 | €2,486 | €9,345 | +€6,859 | +276% |
| Remuneration and social security | 454/9 | €600 | €600 | = | 0.0% |
| Turnover | 70 | €130,664 | - | -€130,664 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,483 | - | -€115,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,548 | €14,078 | -€470 | -3.2% |
| Other operating charges | 640/8 | €357 | €8,080 | +€7,723 | +2,163% |
| Gross operating margin | 9900 | €15,181 | -€20,295 | -€35,476 | |
| Operating profit (loss) | 9901 | €276 | -€42,452 | -€42,728 | |
| Financial income | 75/76B | €4,486 | €2,899 | -€1,587 | -35.4% |
| Recurring financial income | 75 | €4,486 | €2,899 | -€1,587 | -35.4% |
| Financial charges | 65/66B | €293 | €883 | +€590 | +201% |
| Recurring financial charges | 65 | €293 | €883 | +€590 | +201% |
| Profit (loss) for the period before taxes | 9903 | €4,469 | -€40,436 | -€44,905 | |
| Income taxes | 67/77 | - | €38,932 | +€38,932 | |
| Profit (loss) for the period | 9904 | €4,469 | -€79,368 | -€83,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,469 | -€79,368 | -€83,837 |
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 13 October 2026 via checked.be.