I.COM SUBIET: what changed
Two fiscal 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.COM SUBIET
Largest movements
- Tangible fixed assets -€10,565
down €10,565 (-34.1%), from €30,950 to €20,385
of which Furniture and vehicles: -€8,150
- Cash +€6,394
up €6,394 (+133.7%), from €4,783 to €11,177
mainly Depreciation (+€13,169) and Other debts (+€9,549)
- Receivables within one year -€1,936
down €1,936 (-17.8%), from €10,848 to €8,912
of which Trade receivables: -€1,200
- Profit (loss) carried forward -€14,716
down €14,716 (-96.8%), from -€15,207 to -€29,923
- Other debts +€9,549
up €9,549 (+23.3%), from €40,979 to €50,528
- Trade debts -€940
down €940 (-42.8%), from €2,198 to €1,257
- Gross operating margin -€4,454
down €4,454, from €3,042 to -€1,411
- Turnover -€3,458
down €3,458 (-13.1%), from €26,446 to €22,988
- Purchases and services -€905
down €905 (-3.3%), from €27,304 to €26,399
- Depreciation +€480
up €480 (+3.8%), from €12,688 to €13,169
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 | €47,181 | €41,074 | -€6,108 | -12.9% |
| Fixed assets | 21/28 | €31,550 | €20,985 | -€10,565 | -33.5% |
| Tangible fixed assets | 22/27 | €30,950 | €20,385 | -€10,565 | -34.1% |
| Land and buildings | 22 | €1,609 | - | -€1,609 | |
| Plant, machinery and equipment | 23 | €3,122 | €2,316 | -€807 | -25.8% |
| Furniture and vehicles | 24 | €26,219 | €18,069 | -€8,150 | -31.1% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €15,631 | €20,089 | +€4,458 | +28.5% |
| Amounts receivable within one year | 40/41 | €10,848 | €8,912 | -€1,936 | -17.8% |
| Trade receivables | 40 | €7,311 | €6,111 | -€1,200 | -16.4% |
| Other amounts receivable | 41 | €3,538 | €2,801 | -€736 | -20.8% |
| Cash at bank and in hand | 54/58 | €4,783 | €11,177 | +€6,394 | +133.7% |
| Total equity and liabilities | 10/49 | €47,181 | €41,074 | -€6,108 | -12.9% |
| Equity | 10/15 | €4,005 | -€10,712 | -€14,716 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,207 | -€29,923 | -€14,716 | -96.8% |
| Amounts payable | 17/49 | €43,177 | €51,785 | +€8,609 | +19.9% |
| Amounts payable within one year | 42/48 | €43,177 | €51,785 | +€8,609 | +19.9% |
| Trade debts | 44 | €2,198 | €1,257 | -€940 | -42.8% |
| Suppliers | 440/4 | €2,198 | €1,257 | -€940 | -42.8% |
| Other amounts payable | 47/48 | €40,979 | €50,528 | +€9,549 | +23.3% |
| Turnover | 70 | €26,446 | €22,988 | -€3,458 | -13.1% |
| Non-recurring operating income | 76A | €3,900 | €2,000 | -€1,900 | -48.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,304 | €26,399 | -€905 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,688 | €13,169 | +€480 | +3.8% |
| Gross operating margin | 9900 | €3,042 | -€1,411 | -€4,454 | |
| Operating profit (loss) | 9901 | -€9,646 | -€14,580 | -€4,934 | -51.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -91.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -91.7% |
| Financial charges | 65/66B | €140 | €136 | -€3 | -2.4% |
| Recurring financial charges | 65 | €140 | €136 | -€3 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,786 | -€14,716 | -€4,931 | -50.4% |
| Profit (loss) for the period | 9904 | -€9,786 | -€14,716 | -€4,931 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,786 | -€14,716 | -€4,931 | -50.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.