I.C.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.
I.C.C.
Largest movements
- Cash +€13,284
up €13,284 (+96.0%), from €13,840 to €27,125
mainly Other debts (+€204,388) and Depreciation (+€35,735)
- Other debts +€204,388
up €204,388 (+40.3%), from €507,444 to €711,832
- Trade debts -€164,647
down €164,647 (-48.1%), from €342,648 to €178,001
- Profit (loss) carried forward -€25,541
down €25,541 (-15.9%), from -€160,829 to -€186,371
- Financial income -€50,801
down €50,801 (-90.3%), from €56,286 to €5,485
of which Non-recurring financial income: -€50,881
- Gross operating margin +€21,942
up €21,942, from -€12,373 to €9,569
- Depreciation +€6,825
up €6,825 (+23.6%), from €28,911 to €35,735
- Financial charges -€5,915
down €5,915 (-92.5%), from €6,394 to €479
of which Non-recurring financial charges: -€5,900
- Other operating charges -€218
down €218 (-5.2%), from €4,192 to €3,974
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 | €1,271,031 | €1,284,723 | +€13,692 | +1.1% |
| Fixed assets | 21/28 | €463,162 | €473,895 | +€10,733 | +2.3% |
| Tangible fixed assets | 22/27 | €463,162 | €473,895 | +€10,733 | +2.3% |
| Land and buildings | 22 | €455,528 | €434,044 | -€21,484 | -4.7% |
| Plant, machinery and equipment | 23 | €485 | €1,104 | +€619 | +128% |
| Furniture and vehicles | 24 | €7,149 | €38,747 | +€31,598 | +442% |
| Current assets | 29/58 | €807,870 | €810,829 | +€2,959 | +0.4% |
| Stocks and contracts in progress | 3 | €301,427 | €301,427 | = | 0.0% |
| Stocks | 30/36 | €301,427 | €301,427 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,952 | €11,725 | -€1,227 | -9.5% |
| Trade receivables | 40 | €848 | €39 | -€809 | -95.4% |
| Other amounts receivable | 41 | €12,104 | €11,686 | -€418 | -3.5% |
| Current investments | 50/53 | €474,453 | €468,034 | -€6,418 | -1.4% |
| Cash at bank and in hand | 54/58 | €13,840 | €27,125 | +€13,284 | +96.0% |
| Deferred charges and accrued income | 490/1 | €5,198 | €2,518 | -€2,680 | -51.6% |
| Total equity and liabilities | 10/49 | €1,271,031 | €1,284,723 | +€13,692 | +1.1% |
| Equity | 10/15 | €420,410 | €394,869 | -€25,541 | -6.1% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €311,240 | €311,240 | = | 0.0% |
| Distributable reserves | 133 | €311,240 | €311,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,829 | -€186,371 | -€25,541 | -15.9% |
| Amounts payable | 17/49 | €850,621 | €889,854 | +€39,233 | +4.6% |
| Amounts payable within one year | 42/48 | €850,594 | €889,832 | +€39,238 | +4.6% |
| Trade debts | 44 | €342,648 | €178,001 | -€164,647 | -48.1% |
| Suppliers | 440/4 | €342,648 | €178,001 | -€164,647 | -48.1% |
| Taxes, remuneration and social security | 45 | €503 | €0 | -€503 | -100% |
| Taxes | 450/3 | €503 | €0 | -€503 | -100% |
| Other amounts payable | 47/48 | €507,444 | €711,832 | +€204,388 | +40.3% |
| Accrued charges and deferred income | 492/3 | €27 | €22 | -€5 | -17.3% |
| Non-recurring operating income | 76A | €30,000 | €23,140 | -€6,860 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,911 | €35,735 | +€6,825 | +23.6% |
| Other operating charges | 640/8 | €4,192 | €3,974 | -€218 | -5.2% |
| Gross operating margin | 9900 | -€12,373 | €9,569 | +€21,942 | |
| Operating profit (loss) | 9901 | -€45,476 | -€30,141 | +€15,335 | +33.7% |
| Financial income | 75/76B | €56,286 | €5,485 | -€50,801 | -90.3% |
| Recurring financial income | 75 | €1 | €81 | +€79 | +5,662% |
| Non-recurring financial income | 76B | €56,285 | €5,404 | -€50,881 | -90.4% |
| Financial charges | 65/66B | €6,394 | €479 | -€5,915 | -92.5% |
| Recurring financial charges | 65 | €494 | €479 | -€15 | -3.0% |
| Non-recurring financial charges | 66B | €5,900 | €0 | -€5,900 | -100% |
| Profit (loss) for the period before taxes | 9903 | €4,417 | -€25,135 | -€29,551 | |
| Income taxes | 67/77 | €503 | €407 | -€96 | -19.1% |
| Profit (loss) for the period | 9904 | €3,914 | -€25,541 | -€29,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,914 | -€25,541 | -€29,455 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.