I & C: 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.
What changed
I & C
NACE 81.100, Combined facilities support activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€34,242
2024 · €591,885-€626,127
Equity
€5.6m
2024 · €5.7m-€34,419
Cash
€65,263
2024 · €236,200-€170,937
Balance sheet total
€12.3m
2024 · €12.9m-€598,347
Largest movements
Assets
- Receivables within one year -€403,385
down €403,385 (-90.3%), from €446,481 to €43,096
- Cash -€170,937
down €170,937 (-72.4%), from €236,200 to €65,263
mainly Debts after one year (-€561,910) and Short-term financial debts (-€183,821)
Equity and liabilities
- Debts after one year -€561,910
down €561,910 (-13.5%), from €4.2m to €3.6m
- Other debts +€200,167
up €200,167 (+10.5%), from €1.9m to €2.1m
- Short-term financial debts -€183,821
down €183,821 (-100.0%), from €183,821 to €0
Income statement
- Turnover -€1.1m
down €1.1m (-70.5%), from €1.5m to €440,000
- Taxes -€224,925
down €224,925, from €224,738 to -€187
of which Taxes: -€224,342
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.
Result 2024
€591,885
Turnover
-€1.1m
Other operating income
-€3,128
Services and other goods
+€7,372
Depreciation
-€9,812
Other operating charges
-€695
Other operating items
+€226,824
Financial income
-€2,252
Financial charges
-€1,845
Taxes
+€224,925
Deferred taxes and other
-€17,517
Result 2025
-€34,242
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.
From operations
+€667,933
Investment
-€85,278
Financing
-€753,592
Cash 2024
€236,200
From operations (derived)
+€667,933
Net result for the year
-€34,242
Depreciation
+€107,184
Receivables within one year
+€403,385
Deferred charges and accrued income
+€2,120
Provisions
-€5,453
Trade debts
-€13,673
Tax, wage and social debts
-€2,665
Other debts
+€200,167
Accrued charges and deferred income
+€11,111
Investment (derived)
-€85,278
Investment in fixed assets (net)
-€85,278
Financing
-€753,592
Debts after one year
-€561,910
Current portion of long-term debt
-€7,683
Short-term financial debts
-€183,821
Contributions, distributions and other
-€177
Cash 2025
€65,263
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,853,028 | €12,254,681 | -€598,347 | -4.7% |
| Fixed assets | 21/28 | €12,159,893 | €12,137,987 | -€21,906 | -0.2% |
| Tangible fixed assets | 22/27 | €3,083,893 | €3,061,987 | -€21,906 | -0.7% |
| Land and buildings | 22 | €3,029,324 | €3,012,758 | -€16,566 | -0.5% |
| Plant, machinery and equipment | 23 | €24,944 | €21,032 | -€3,912 | -15.7% |
| Furniture and vehicles | 24 | - | €5,952 | +€5,952 | |
| Leasing and similar rights | 25 | €29,625 | €22,246 | -€7,379 | -24.9% |
| Financial fixed assets | 28 | €9,076,000 | €9,076,000 | = | 0.0% |
| Affiliated companies | 280/1 | €9,075,000 | €9,075,000 | = | 0.0% |
| Participating interests | 280 | €9,075,000 | €9,075,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €693,135 | €116,694 | -€576,441 | -83.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €446,481 | €43,096 | -€403,385 | -90.3% |
| Other amounts receivable | 41 | €446,481 | €43,096 | -€403,385 | -90.3% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €236,200 | €65,263 | -€170,937 | -72.4% |
| Deferred charges and accrued income | 490/1 | €10,454 | €8,334 | -€2,120 | -20.3% |
| Total equity and liabilities | 10/49 | €12,853,028 | €12,254,681 | -€598,347 | -4.7% |
| Equity | 10/15 | €5,674,260 | €5,639,841 | -€34,419 | -0.6% |
| Contributions | 10/11 | €2,690,000 | €2,690,000 | = | 0.0% |
| Reserves | 13 | €339,412 | €323,052 | -€16,360 | -4.8% |
| Tax-exempt reserves | 132 | €283,589 | €267,230 | -€16,360 | -5.8% |
| Distributable reserves | 133 | €55,823 | €55,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,644,848 | €2,626,789 | -€18,059 | -0.7% |
| Provisions and deferred taxes | 16 | €94,494 | €89,041 | -€5,453 | -5.8% |
| Deferred taxes | 168 | €94,494 | €89,041 | -€5,453 | -5.8% |
| Amounts payable | 17/49 | €7,084,274 | €6,525,798 | -€558,475 | -7.9% |
| Amounts payable after more than one year | 17 | €4,171,205 | €3,609,294 | -€561,910 | -13.5% |
| Financial debts | 170/4 | €4,171,205 | €3,609,294 | -€561,910 | -13.5% |
| Subordinated loans | 170 | €650,000 | €650,000 | = | 0.0% |
| Leasing and similar obligations | 172 | €22,275 | €14,502 | -€7,773 | -34.9% |
| Credit institutions | 173 | €3,498,930 | €2,944,793 | -€554,137 | -15.8% |
| Amounts payable within one year | 42/48 | €2,732,836 | €2,725,160 | -€7,676 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €569,593 | €561,910 | -€7,683 | -1.3% |
| Financial debts | 43 | €183,821 | €0 | -€183,821 | -100.0% |
| Credit institutions | 430/8 | €183,821 | €0 | -€183,821 | -100.0% |
| Trade debts | 44 | €44,263 | €30,589 | -€13,673 | -30.9% |
| Suppliers | 440/4 | €44,263 | €30,589 | -€13,673 | -30.9% |
| Taxes, remuneration and social security | 45 | €33,616 | €30,952 | -€2,665 | -7.9% |
| Taxes | 450/3 | €27,616 | €24,752 | -€2,865 | -10.4% |
| Remuneration and social security | 454/9 | €6,000 | €6,200 | +€200 | +3.3% |
| Other amounts payable | 47/48 | €1,901,543 | €2,101,709 | +€200,167 | +10.5% |
| Accrued charges and deferred income | 492/3 | €180,232 | €191,344 | +€11,111 | +6.2% |
| Operating income | 70/76A | €1,613,312 | €560,184 | -€1.1m | -65.3% |
| Turnover | 70 | €1,490,000 | €440,000 | -€1.1m | -70.5% |
| Other operating income | 74 | €123,312 | €120,184 | -€3,128 | -2.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €582,083 | €358,393 | -€223,689 | -38.4% |
| Services and other goods | 61 | €242,012 | €234,639 | -€7,372 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,372 | €107,184 | +€9,812 | +10.1% |
| Other operating charges | 640/8 | €15,875 | €16,570 | +€695 | +4.4% |
| Non-recurring operating charges | 66A | €226,824 | €0 | -€226,824 | -100.0% |
| Operating profit (loss) | 9901 | €1,031,229 | €201,791 | -€829,438 | -80.4% |
| Financial income | 75/76B | €2,254 | €2 | -€2,252 | -99.9% |
| Recurring financial income | 75 | €2,254 | €2 | -€2,252 | -99.9% |
| Income from financial fixed assets | 750 | €1,715 | €0 | -€1,715 | -100.0% |
| Income from current assets | 751 | €539 | €0 | -€539 | -100.0% |
| Other financial income | 752/9 | €0 | €2 | +€2 | +920.0% |
| Financial charges | 65/66B | €239,830 | €241,675 | +€1,845 | +0.8% |
| Recurring financial charges | 65 | €239,830 | €241,675 | +€1,845 | +0.8% |
| Debt charges | 650 | €231,489 | €232,532 | +€1,044 | +0.5% |
| Other financial charges | 652/9 | €8,342 | €9,143 | +€801 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €793,653 | -€39,882 | -€833,535 | |
| Transfer from deferred taxes | 780 | €22,970 | €5,453 | -€17,517 | -76.3% |
| Income taxes | 67/77 | €224,738 | -€187 | -€224,925 | |
| Taxes | 670/3 | €224,738 | €396 | -€224,342 | -99.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €583 | +€583 | |
| Profit (loss) for the period | 9904 | €591,885 | -€34,242 | -€626,127 | |
| Transfer from tax-exempt reserves | 789 | €68,911 | €16,360 | -€52,551 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €660,796 | -€17,882 | -€678,678 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.