I-CARE: 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-CARE
Largest movements
- Tangible fixed assets +€147,042
up €147,042 (+5372.3%), from €2,737 to €149,779
of which Land and buildings: +€146,528
- Cash -€48,058
down €48,058 (-53.3%), from €90,201 to €42,143
mainly Investment in fixed assets (net) (-€148,149) and Trade debts (-€14,861)
- Intangible fixed assets -€13,500
down €13,500 (-11.1%), from €121,485 to €107,985
- Deferred charges and accrued income -€12,349
down €12,349 (-96.9%), from €12,750 to €401
- Receivables within one year +€5,273
new in 2025: €5,273
- Debts after one year +€109,561
new in 2025: €109,561
- Trade debts -€14,861
no longer reported in 2025 (was €14,861)
of which Bills of exchange payable: -€13,036
- Tax, wage and social debts -€12,385
no longer reported in 2025 (was €12,385)
- Profit (loss) carried forward -€3,822
down €3,822 (-6.4%), from €59,442 to €55,620
- Gross operating margin -€79,930
down €79,930 (-83.2%), from €96,116 to €16,186
- Taxes -€22,153
down €22,153 (-99.9%), from €22,176 to €23
- Financial charges +€4,123
up €4,123 (+3708.0%), from €111 to €4,234
- Depreciation +€1,263
up €1,263 (+9.5%), from €13,344 to €14,607
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 | €227,173 | €305,581 | +€78,408 | +34.5% |
| Fixed assets | 21/28 | €124,222 | €257,764 | +€133,542 | +107.5% |
| Intangible fixed assets | 21 | €121,485 | €107,985 | -€13,500 | -11.1% |
| Tangible fixed assets | 22/27 | €2,737 | €149,779 | +€147,042 | +5372.3% |
| Land and buildings | 22 | - | €146,528 | +€146,528 | |
| Plant, machinery and equipment | 23 | €2,737 | €3,251 | +€514 | +18.8% |
| Current assets | 29/58 | €102,951 | €47,817 | -€55,134 | -53.6% |
| Amounts receivable within one year | 40/41 | - | €5,273 | +€5,273 | |
| Other amounts receivable | 41 | - | €5,273 | +€5,273 | |
| Cash at bank and in hand | 54/58 | €90,201 | €42,143 | -€48,058 | -53.3% |
| Deferred charges and accrued income | 490/1 | €12,750 | €401 | -€12,349 | -96.9% |
| Total equity and liabilities | 10/49 | €227,173 | €305,581 | +€78,408 | +34.5% |
| Equity | 10/15 | €199,841 | €196,019 | -€3,822 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,799 | €121,799 | = | 0.0% |
| Non-distributable reserves | 130/1 | €185 | €185 | = | 0.0% |
| Reserves not available under the articles | 1311 | €185 | €185 | = | 0.0% |
| Distributable reserves | 133 | €121,614 | €121,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,442 | €55,620 | -€3,822 | -6.4% |
| Amounts payable | 17/49 | €27,331 | €109,561 | +€82,230 | +300.9% |
| Amounts payable after more than one year | 17 | - | €109,561 | +€109,561 | |
| Financial debts | 170/4 | - | €109,561 | +€109,561 | |
| Amounts payable within one year | 42/48 | €27,246 | - | -€27,246 | |
| Trade debts | 44 | €14,861 | - | -€14,861 | |
| Suppliers | 440/4 | €1,825 | - | -€1,825 | |
| Bills of exchange payable | 441 | €13,036 | - | -€13,036 | |
| Taxes, remuneration and social security | 45 | €12,385 | - | -€12,385 | |
| Taxes | 450/3 | €12,385 | - | -€12,385 | |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,344 | €14,607 | +€1,263 | +9.5% |
| Other operating charges | 640/8 | €126 | €525 | +€399 | +317.8% |
| Gross operating margin | 9900 | €96,116 | €16,186 | -€79,930 | -83.2% |
| Operating profit (loss) | 9901 | €82,647 | €1,055 | -€81,592 | -98.7% |
| Financial income | 75/76B | - | €239 | +€239 | |
| Recurring financial income | 75 | - | €239 | +€239 | |
| Financial charges | 65/66B | €111 | €4,234 | +€4,123 | +3708.0% |
| Recurring financial charges | 65 | €111 | €4,234 | +€4,123 | +3708.0% |
| Profit (loss) for the period before taxes | 9903 | €82,535 | -€2,940 | -€85,476 | |
| Income taxes | 67/77 | €22,176 | €23 | -€22,153 | -99.9% |
| Profit (loss) for the period | 9904 | €60,359 | -€2,963 | -€63,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,359 | -€2,963 | -€63,323 |
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 10 October 2026 via checked.be.