I-CAN: 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-CAN
Largest movements
- Stocks and contracts +€61,561
up €61,561 (+60.1%), from €102,384 to €163,945
- Cash -€6,524
down €6,524 (-15.6%), from €41,823 to €35,299
mainly Stocks and contracts (-€61,561) and Net result for the year (-€8,573)
- Deferred charges and accrued income +€3,523
new in 2025: €3,523
- Receivables within one year +€3,117
up €3,117 (+118.5%), from €2,630 to €5,747
- Tangible fixed assets +€2,933
new in 2025: €2,933
- Profit (loss) carried forward -€69,830
no longer reported in 2025 (was €69,830)
- Reserves +€57,257
up €57,257 (+1431.4%), from €4,000 to €61,257
of which Distributable reserves: +€61,257
- Tax, wage and social debts +€42,176
up €42,176 (+198.4%), from €21,254 to €63,430
- Other debts +€24,839
new in 2025: €24,839
- Trade debts +€10,327
up €10,327 (+216.1%), from €4,779 to €15,106
- Gross operating margin +€91,586
up €91,586 (+240.2%), from €38,122 to €129,708
- Taxes +€69,575
new in 2025: €69,575
- Staff costs +€58,443
up €58,443 (+1120.5%), from €5,216 to €63,659
- Other operating charges -€3,509
down €3,509 (-51.1%), from €6,871 to €3,362
- Depreciation +€1,467
new in 2025: €1,467
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,863 | €211,448 | +€64,585 | +44.0% |
| Fixed assets | 21/28 | €26 | €2,933 | +€2,907 | +11182.1% |
| Intangible fixed assets | 21 | €1 | - | -€1 | |
| Tangible fixed assets | 22/27 | - | €2,933 | +€2,933 | |
| Furniture and vehicles | 24 | - | €2,933 | +€2,933 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €146,837 | €208,515 | +€61,677 | +42.0% |
| Stocks and contracts in progress | 3 | €102,384 | €163,945 | +€61,561 | +60.1% |
| Stocks | 30/36 | €102,384 | €163,945 | +€61,561 | +60.1% |
| Amounts receivable within one year | 40/41 | €2,630 | €5,747 | +€3,117 | +118.5% |
| Trade receivables | 40 | €2,630 | €5,747 | +€3,117 | +118.5% |
| Cash at bank and in hand | 54/58 | €41,823 | €35,299 | -€6,524 | -15.6% |
| Deferred charges and accrued income | 490/1 | - | €3,523 | +€3,523 | |
| Total equity and liabilities | 10/49 | €146,863 | €211,448 | +€64,585 | +44.0% |
| Equity | 10/15 | €113,830 | €105,257 | -€8,573 | -7.5% |
| Contributions | 10/11 | €40,000 | €44,000 | +€4,000 | +10.0% |
| Reserves | 13 | €4,000 | €61,257 | +€57,257 | +1431.4% |
| Non-distributable reserves | 130/1 | €4,000 | - | -€4,000 | |
| Reserves not available under the articles | 1311 | €4,000 | - | -€4,000 | |
| Distributable reserves | 133 | - | €61,257 | +€61,257 | |
| Profit (loss) carried forward | 14 | €69,830 | - | -€69,830 | |
| Amounts payable | 17/49 | €33,033 | €106,191 | +€73,158 | +221.5% |
| Amounts payable after more than one year | 17 | €7,000 | - | -€7,000 | |
| Financial debts | 170/4 | €7,000 | - | -€7,000 | |
| Amounts payable within one year | 42/48 | €26,033 | €103,374 | +€77,341 | +297.1% |
| Trade debts | 44 | €4,779 | €15,106 | +€10,327 | +216.1% |
| Suppliers | 440/4 | €4,779 | €15,106 | +€10,327 | +216.1% |
| Taxes, remuneration and social security | 45 | €21,254 | €63,430 | +€42,176 | +198.4% |
| Taxes | 450/3 | €21,254 | €63,430 | +€42,176 | +198.4% |
| Other amounts payable | 47/48 | - | €24,839 | +€24,839 | |
| Accrued charges and deferred income | 492/3 | - | €2,817 | +€2,817 | |
| Remuneration, social security and pensions | 62 | €5,216 | €63,659 | +€58,443 | +1120.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,467 | +€1,467 | |
| Other operating charges | 640/8 | €6,871 | €3,362 | -€3,509 | -51.1% |
| Gross operating margin | 9900 | €38,122 | €129,708 | +€91,586 | +240.2% |
| Operating profit (loss) | 9901 | €26,035 | €61,221 | +€35,186 | +135.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,403 | €219 | -€1,184 | -84.4% |
| Recurring financial charges | 65 | €1,403 | €218 | -€1,185 | -84.5% |
| Non-recurring financial charges | 66B | €1,403 | €1 | -€1,402 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €24,634 | €61,002 | +€36,368 | +147.6% |
| Income taxes | 67/77 | - | €69,575 | +€69,575 | |
| Profit (loss) for the period | 9904 | €24,634 | -€8,573 | -€33,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,634 | -€8,573 | -€33,207 |
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 9 October 2026 via checked.be.