EASY ICE: 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.
EASY ICE
Largest movements
- Receivables within one year +€97,791
up €97,791 (+74.2%), from €131,795 to €229,586
of which Trade receivables: +€95,310
- Receivables after one year +€22,116
up €22,116 (+24.5%), from €90,187 to €112,303
- Tangible fixed assets +€19,039
up €19,039 (+16.3%), from €116,505 to €135,544
of which Furniture and vehicles: +€37,827
- Stocks and contracts +€17,368
up €17,368 (+349.9%), from €4,964 to €22,331
- Cash +€8,070
up €8,070 (+1554.1%), from €519 to €8,589
mainly Advances received (+€62,904) and Depreciation (+€41,729)
- Advances received +€62,904
up €62,904 (+258.7%), from €24,319 to €87,223
- Trade debts +€34,747
up €34,747 (+65.5%), from €53,018 to €87,765
- Debts after one year +€27,703
up €27,703 (+143.5%), from €19,301 to €47,004
- Tax, wage and social debts +€24,418
up €24,418 (+97.9%), from €24,952 to €49,370
of which Taxes: +€21,921
- Current portion of long-term debt +€8,134
up €8,134 (+85.3%), from €9,539 to €17,674
- Gross operating margin +€55,308
up €55,308 (+47.0%), from €117,637 to €172,945
- Other operating charges +€36,571
up €36,571 (+2210.5%), from €1,654 to €38,225
- Taxes +€13,069
up €13,069 (+150.8%), from €8,664 to €21,732
- Depreciation +€10,723
up €10,723 (+34.6%), from €31,006 to €41,729
- Financial charges +€8,795
up €8,795 (+424.4%), from €2,072 to €10,867
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.
Cash bridge derived
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 | €346,714 | €511,273 | +€164,559 | +47.5% |
| Fixed assets | 21/28 | €119,248 | €138,287 | +€19,039 | +16.0% |
| Tangible fixed assets | 22/27 | €116,505 | €135,544 | +€19,039 | +16.3% |
| Plant, machinery and equipment | 23 | €829 | €415 | -€414 | -49.9% |
| Furniture and vehicles | 24 | €56,380 | €94,206 | +€37,827 | +67.1% |
| Other tangible fixed assets | 26 | €59,297 | €40,923 | -€18,374 | -31.0% |
| Financial fixed assets | 28 | €2,743 | €2,743 | = | 0.0% |
| Current assets | 29/58 | €227,466 | €372,986 | +€145,521 | +64.0% |
| Amounts receivable after more than one year | 29 | €90,187 | €112,303 | +€22,116 | +24.5% |
| Other amounts receivable | 291 | €90,187 | €112,303 | +€22,116 | +24.5% |
| Stocks and contracts in progress | 3 | €4,964 | €22,331 | +€17,368 | +349.9% |
| Stocks | 30/36 | €4,964 | €22,331 | +€17,368 | +349.9% |
| Amounts receivable within one year | 40/41 | €131,795 | €229,586 | +€97,791 | +74.2% |
| Trade receivables | 40 | €115,798 | €211,108 | +€95,310 | +82.3% |
| Other amounts receivable | 41 | €15,997 | €18,478 | +€2,481 | +15.5% |
| Cash at bank and in hand | 54/58 | €519 | €8,589 | +€8,070 | +1554.1% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €346,714 | €511,273 | +€164,559 | +47.5% |
| Equity | 10/15 | €215,509 | €222,162 | +€6,653 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,049 | €201,702 | +€6,653 | +3.4% |
| Amounts payable | 17/49 | €131,205 | €289,111 | +€157,906 | +120.4% |
| Amounts payable after more than one year | 17 | €19,301 | €47,004 | +€27,703 | +143.5% |
| Financial debts | 170/4 | €19,301 | €47,004 | +€27,703 | +143.5% |
| Amounts payable within one year | 42/48 | €111,828 | €242,031 | +€130,203 | +116.4% |
| Current portion of amounts payable after more than one year | 42 | €9,539 | €17,674 | +€8,134 | +85.3% |
| Trade debts | 44 | €53,018 | €87,765 | +€34,747 | +65.5% |
| Suppliers | 440/4 | €53,018 | €87,765 | +€34,747 | +65.5% |
| Advances received on contracts in progress | 46 | €24,319 | €87,223 | +€62,904 | +258.7% |
| Taxes, remuneration and social security | 45 | €24,952 | €49,370 | +€24,418 | +97.9% |
| Taxes | 450/3 | €16,272 | €38,193 | +€21,921 | +134.7% |
| Remuneration and social security | 454/9 | €8,680 | €11,177 | +€2,497 | +28.8% |
| Accrued charges and deferred income | 492/3 | €76 | €76 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,515 | €59,874 | -€641 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,006 | €41,729 | +€10,723 | +34.6% |
| Other operating charges | 640/8 | €1,654 | €38,225 | +€36,571 | +2210.5% |
| Gross operating margin | 9900 | €117,637 | €172,945 | +€55,308 | +47.0% |
| Operating profit (loss) | 9901 | €24,461 | €33,116 | +€8,655 | +35.4% |
| Financial income | 75/76B | €5,779 | €6,136 | +€357 | +6.2% |
| Recurring financial income | 75 | €5,779 | €6,136 | +€357 | +6.2% |
| Financial charges | 65/66B | €2,072 | €10,867 | +€8,795 | +424.4% |
| Recurring financial charges | 65 | €2,072 | €10,867 | +€8,795 | +424.4% |
| Profit (loss) for the period before taxes | 9903 | €28,168 | €28,386 | +€218 | +0.8% |
| Income taxes | 67/77 | €8,664 | €21,732 | +€13,069 | +150.8% |
| Profit (loss) for the period | 9904 | €19,504 | €6,653 | -€12,851 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,504 | €6,653 | -€12,851 | -65.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.