FULL MEASURE ICT: 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.
FULL MEASURE ICT
Largest movements
- Tangible fixed assets -€95,487
down €95,487 (-46.9%), from €203,510 to €108,023
of which Land and buildings: -€94,942
- Cash -€9,764
down €9,764 (-18.2%), from €53,775 to €44,010
mainly Contributions, distributions and other (-€117,205) and Debts after one year (-€90,000)
- Debts after one year -€90,000
down €90,000 (-84.1%), from €107,000 to €17,000
- Other debts -€5,771
down €5,771 (-4.6%), from €124,976 to €119,205
- Tax, wage and social debts -€5,433
down €5,433 (-25.7%), from €21,104 to €15,671
- Trade debts -€2,831
down €2,831 (-91.9%), from €3,080 to €250
- Gross operating margin +€58,941
up €58,941 (+54.7%), from €107,713 to €166,653
- Taxes +€14,763
up €14,763 (+57.0%), from €25,899 to €40,662
- Depreciation -€2,719
down €2,719 (-28.5%), from €9,538 to €6,819
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.
Derived cash bridge
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 | €275,524 | €171,263 | -€104,261 | -37.8% |
| Fixed assets | 21/28 | €203,510 | €108,023 | -€95,487 | -46.9% |
| Tangible fixed assets | 22/27 | €203,510 | €108,023 | -€95,487 | -46.9% |
| Land and buildings | 22 | €199,679 | €104,738 | -€94,942 | -47.5% |
| Furniture and vehicles | 24 | €3,831 | €3,286 | -€545 | -14.2% |
| Current assets | 29/58 | €72,014 | €63,240 | -€8,774 | -12.2% |
| Amounts receivable within one year | 40/41 | €15,724 | €14,271 | -€1,454 | -9.2% |
| Trade receivables | 40 | €13,633 | €12,441 | -€1,192 | -8.7% |
| Other amounts receivable | 41 | €2,091 | €1,830 | -€262 | -12.5% |
| Cash at bank and in hand | 54/58 | €53,775 | €44,010 | -€9,764 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,515 | €4,959 | +€2,444 | +97.2% |
| Total equity and liabilities | 10/49 | €275,524 | €171,263 | -€104,261 | -37.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €256,924 | €152,663 | -€104,261 | -40.6% |
| Amounts payable after more than one year | 17 | €107,000 | €17,000 | -€90,000 | -84.1% |
| Financial debts | 170/4 | €107,000 | €17,000 | -€90,000 | -84.1% |
| Amounts payable within one year | 42/48 | €149,849 | €135,126 | -€14,723 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €689 | - | -€689 | |
| Trade debts | 44 | €3,080 | €250 | -€2,831 | -91.9% |
| Suppliers | 440/4 | €3,080 | €250 | -€2,831 | -91.9% |
| Taxes, remuneration and social security | 45 | €21,104 | €15,671 | -€5,433 | -25.7% |
| Taxes | 450/3 | €21,104 | €15,671 | -€5,433 | -25.7% |
| Other amounts payable | 47/48 | €124,976 | €119,205 | -€5,771 | -4.6% |
| Accrued charges and deferred income | 492/3 | €75 | €537 | +€462 | +616% |
| Non-recurring operating income | 76A | - | €59,671 | +€59,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,538 | €6,819 | -€2,719 | -28.5% |
| Other operating charges | 640/8 | €2,458 | €1,864 | -€593 | -24.1% |
| Gross operating margin | 9900 | €107,713 | €166,653 | +€58,941 | +54.7% |
| Operating profit (loss) | 9901 | €95,717 | €157,970 | +€62,252 | +65.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,240 | €103 | -€1,137 | -91.7% |
| Recurring financial charges | 65 | €1,240 | €103 | -€1,137 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €94,479 | €157,867 | +€63,388 | +67.1% |
| Income taxes | 67/77 | €25,899 | €40,662 | +€14,763 | +57.0% |
| Profit (loss) for the period | 9904 | €68,579 | €117,205 | +€48,626 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,579 | €117,205 | +€48,626 | +70.9% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.