DEB-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.
DEB-ICT
Largest movements
- Cash +€21,553
up €21,553 (+75.9%), from €28,408 to €49,961
mainly Other debts (+€47,588) and Net result for the year (+€13,734)
- Tangible fixed assets -€10,667
down €10,667 (-68.6%), from €15,557 to €4,890
of which Furniture and vehicles: -€10,391
- Receivables within one year -€1,727
down €1,727 (-13.8%), from €12,478 to €10,751
of which Other amounts receivable: -€1,942
- Other debts +€47,588
up €47,588 (+96685.3%), from €49 to €47,638
- Debts after one year -€31,500
down €31,500 (-78.8%), from €40,000 to €8,500
- Reserves -€5,555
down €5,555 (-100.0%), from €5,555 to €0
- Accrued charges and deferred income -€1,984
down €1,984 (-76.7%), from €2,586 to €602
- Trade debts +€724
up €724 (+123.4%), from €586 to €1,310
- Gross operating margin +€8,958
up €8,958 (+52.5%), from €17,048 to €26,006
- Taxes +€2,437
up €2,437 (+95.0%), from €2,565 to €5,002
- Financial charges -€2,221
down €2,221 (-56.0%), from €3,969 to €1,748
- Depreciation -€1,667
down €1,667 (-43.3%), from €3,848 to €2,181
- Other operating charges -€520
down €520 (-44.8%), from €1,162 to €642
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 | €59,847 | €68,838 | +€8,991 | +15.0% |
| Fixed assets | 21/28 | €15,557 | €4,890 | -€10,667 | -68.6% |
| Tangible fixed assets | 22/27 | €15,557 | €4,890 | -€10,667 | -68.6% |
| Plant, machinery and equipment | 23 | €2,533 | €2,258 | -€276 | -10.9% |
| Furniture and vehicles | 24 | €13,023 | €2,632 | -€10,391 | -79.8% |
| Current assets | 29/58 | €44,290 | €63,947 | +€19,658 | +44.4% |
| Amounts receivable within one year | 40/41 | €12,478 | €10,751 | -€1,727 | -13.8% |
| Trade receivables | 40 | €10,039 | €10,253 | +€214 | +2.1% |
| Other amounts receivable | 41 | €2,440 | €498 | -€1,942 | -79.6% |
| Cash at bank and in hand | 54/58 | €28,408 | €49,961 | +€21,553 | +75.9% |
| Deferred charges and accrued income | 490/1 | €3,404 | €3,235 | -€168 | -4.9% |
| Total equity and liabilities | 10/49 | €59,847 | €68,838 | +€8,991 | +15.0% |
| Equity | 10/15 | €8,555 | €3,000 | -€5,555 | -64.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,555 | €0 | -€5,555 | -100.0% |
| Distributable reserves | 133 | €5,555 | €0 | -€5,555 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,291 | €65,838 | +€14,546 | +28.4% |
| Amounts payable after more than one year | 17 | €40,000 | €8,500 | -€31,500 | -78.8% |
| Financial debts | 170/4 | €40,000 | €8,500 | -€31,500 | -78.8% |
| Amounts payable within one year | 42/48 | €8,706 | €56,736 | +€48,030 | +551.7% |
| Trade debts | 44 | €586 | €1,310 | +€724 | +123.4% |
| Suppliers | 440/4 | €586 | €1,310 | +€724 | +123.4% |
| Taxes, remuneration and social security | 45 | €8,070 | €7,788 | -€282 | -3.5% |
| Taxes | 450/3 | €8,070 | €7,788 | -€282 | -3.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49 | €47,638 | +€47,588 | +96685.3% |
| Accrued charges and deferred income | 492/3 | €2,586 | €602 | -€1,984 | -76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,848 | €2,181 | -€1,667 | -43.3% |
| Other operating charges | 640/8 | €1,162 | €642 | -€520 | -44.8% |
| Non-recurring operating charges | 66A | - | €2,701 | +€2,701 | |
| Gross operating margin | 9900 | €17,048 | €26,006 | +€8,958 | +52.5% |
| Operating profit (loss) | 9901 | €12,039 | €20,483 | +€8,444 | +70.1% |
| Financial income | 75/76B | €50 | €0 | -€50 | -100.0% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100.0% |
| Financial charges | 65/66B | €3,969 | €1,748 | -€2,221 | -56.0% |
| Recurring financial charges | 65 | €3,969 | €1,748 | -€2,221 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €8,120 | €18,736 | +€10,616 | +130.7% |
| Income taxes | 67/77 | €2,565 | €5,002 | +€2,437 | +95.0% |
| Profit (loss) for the period | 9904 | €5,555 | €13,734 | +€8,179 | +147.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,555 | €13,734 | +€8,179 | +147.2% |
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 8 October 2026 via checked.be.