I.C.I.T.: 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.I.T.
Largest movements
- Cash +€20,455
up €20,455 (+16.8%), from €121,740 to €142,195
mainly Net result for the year (+€14,795) and Depreciation (+€7,975)
- Tangible fixed assets -€7,975
down €7,975 (-35.8%), from €22,302 to €14,327
of which Furniture and vehicles: -€6,982
- Receivables within one year +€3,208
up €3,208 (+9.0%), from €35,504 to €38,712
of which Trade receivables: +€11,856
- Reserves +€14,795
up €14,795 (+9.2%), from €160,447 to €175,242
of which Distributable reserves: +€14,795
- Tax, wage and social debts -€3,578
down €3,578 (-41.5%), from €8,615 to €5,036
of which Taxes: -€6,510
- Trade debts +€2,716
up €2,716 (+777%), from €349 to €3,065
- Gross operating margin -€6,554
down €6,554 (-17.3%), from €37,982 to €31,428
- Taxes -€1,352
down €1,352 (-16.3%), from €8,275 to €6,923
- Other operating charges -€495
down €495 (-23.2%), from €2,136 to €1,641
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 | €181,007 | €196,314 | +€15,308 | +8.5% |
| Fixed assets | 21/28 | €22,502 | €14,527 | -€7,975 | -35.4% |
| Tangible fixed assets | 22/27 | €22,302 | €14,327 | -€7,975 | -35.8% |
| Furniture and vehicles | 24 | €21,310 | €14,327 | -€6,982 | -32.8% |
| Other tangible fixed assets | 26 | €992 | - | -€992 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €158,505 | €181,787 | +€23,282 | +14.7% |
| Amounts receivable within one year | 40/41 | €35,504 | €38,712 | +€3,208 | +9.0% |
| Trade receivables | 40 | €23,780 | €35,635 | +€11,856 | +49.9% |
| Other amounts receivable | 41 | €11,725 | €3,077 | -€8,648 | -73.8% |
| Cash at bank and in hand | 54/58 | €121,740 | €142,195 | +€20,455 | +16.8% |
| Deferred charges and accrued income | 490/1 | €1,260 | €880 | -€380 | -30.2% |
| Total equity and liabilities | 10/49 | €181,007 | €196,314 | +€15,308 | +8.5% |
| Equity | 10/15 | €167,947 | €182,742 | +€14,795 | +8.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Other | 1109/19 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €160,447 | €175,242 | +€14,795 | +9.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €158,447 | €173,242 | +€14,795 | +9.3% |
| Amounts payable | 17/49 | €13,059 | €13,572 | +€513 | +3.9% |
| Amounts payable within one year | 42/48 | €12,289 | €12,802 | +€513 | +4.2% |
| Trade debts | 44 | €349 | €3,065 | +€2,716 | +777% |
| Suppliers | 440/4 | €349 | €3,065 | +€2,716 | +777% |
| Advances received on contracts in progress | 46 | - | €355 | +€355 | |
| Taxes, remuneration and social security | 45 | €8,615 | €5,036 | -€3,578 | -41.5% |
| Taxes | 450/3 | €8,615 | €2,104 | -€6,510 | -75.6% |
| Remuneration and social security | 454/9 | - | €2,932 | +€2,932 | |
| Other amounts payable | 47/48 | €3,325 | €4,346 | +€1,020 | +30.7% |
| Accrued charges and deferred income | 492/3 | €770 | €770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,859 | €7,975 | +€116 | +1.5% |
| Other operating charges | 640/8 | €2,136 | €1,641 | -€495 | -23.2% |
| Gross operating margin | 9900 | €37,982 | €31,428 | -€6,554 | -17.3% |
| Operating profit (loss) | 9901 | €27,987 | €21,812 | -€6,175 | -22.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €75 | €94 | +€19 | +25.8% |
| Recurring financial charges | 65 | €75 | €94 | +€19 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €27,913 | €21,718 | -€6,195 | -22.2% |
| Income taxes | 67/77 | €8,275 | €6,923 | -€1,352 | -16.3% |
| Profit (loss) for the period | 9904 | €19,638 | €14,795 | -€4,843 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,638 | €14,795 | -€4,843 | -24.7% |
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 19 October 2026 via checked.be.