I-CON CONSULTING: 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-CON CONSULTING
Largest movements
- Tangible fixed assets -€14,197
down €14,197 (-9.2%), from €153,650 to €139,453
of which Land and buildings: -€13,303
- Receivables within one year +€2,443
up €2,443 (+6.2%), from €39,245 to €41,687
of which Trade receivables: +€2,590
- Reserves +€15,228
up €15,228 (+12.8%), from €118,669 to €133,897
- Current portion of long-term debt -€10,354
down €10,354 (-50.1%), from €20,668 to €10,314
- Debts after one year -€10,314
down €10,314 (-100%), from €10,314 to €0
- Profit (loss) carried forward -€7,799
down €7,799 (-100%), from €7,799 to €0
- Tax, wage and social debts +€2,554
up €2,554 (+47.5%), from €5,377 to €7,930
- Gross operating margin -€2,072
down €2,072 (-6.8%), from €30,602 to €28,529
- Financial charges -€1,150
down €1,150 (-40.2%), from €2,859 to €1,709
- Depreciation -€365
down €365 (-2.5%), from €14,562 to €14,197
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 | €194,654 | €181,783 | -€12,871 | -6.6% |
| Fixed assets | 21/28 | €153,650 | €139,453 | -€14,197 | -9.2% |
| Tangible fixed assets | 22/27 | €153,650 | €139,453 | -€14,197 | -9.2% |
| Land and buildings | 22 | €145,603 | €132,300 | -€13,303 | -9.1% |
| Plant, machinery and equipment | 23 | €8,047 | €7,153 | -€894 | -11.1% |
| Current assets | 29/58 | €41,004 | €42,329 | +€1,325 | +3.2% |
| Amounts receivable within one year | 40/41 | €39,245 | €41,687 | +€2,443 | +6.2% |
| Trade receivables | 40 | €18,546 | €21,136 | +€2,590 | +14.0% |
| Other amounts receivable | 41 | €20,698 | €20,551 | -€147 | -0.7% |
| Cash at bank and in hand | 54/58 | €1,447 | €327 | -€1,119 | -77.4% |
| Deferred charges and accrued income | 490/1 | €313 | €315 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €194,654 | €181,783 | -€12,871 | -6.6% |
| Equity | 10/15 | €138,868 | €146,297 | +€7,429 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,669 | €133,897 | +€15,228 | +12.8% |
| Distributable reserves | 133 | €118,669 | €133,897 | +€15,228 | +12.8% |
| Profit (loss) carried forward | 14 | €7,799 | €0 | -€7,799 | -100% |
| Amounts payable | 17/49 | €55,786 | €35,486 | -€20,300 | -36.4% |
| Amounts payable after more than one year | 17 | €10,314 | €0 | -€10,314 | -100% |
| Financial debts | 170/4 | €10,314 | €0 | -€10,314 | -100% |
| Amounts payable within one year | 42/48 | €45,087 | €35,486 | -€9,602 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €20,668 | €10,314 | -€10,354 | -50.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €19,043 | €17,241 | -€1,802 | -9.5% |
| Suppliers | 440/4 | €19,043 | €17,241 | -€1,802 | -9.5% |
| Taxes, remuneration and social security | 45 | €5,377 | €7,930 | +€2,554 | +47.5% |
| Taxes | 450/3 | €5,377 | €7,930 | +€2,554 | +47.5% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,562 | €14,197 | -€365 | -2.5% |
| Other operating charges | 640/8 | €2,628 | €2,407 | -€220 | -8.4% |
| Gross operating margin | 9900 | €30,602 | €28,529 | -€2,072 | -6.8% |
| Operating profit (loss) | 9901 | €13,412 | €11,926 | -€1,487 | -11.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,859 | €1,709 | -€1,150 | -40.2% |
| Recurring financial charges | 65 | €2,859 | €1,709 | -€1,150 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €10,553 | €10,216 | -€337 | -3.2% |
| Income taxes | 67/77 | €2,754 | €2,788 | +€33 | +1.2% |
| Profit (loss) for the period | 9904 | €7,799 | €7,429 | -€371 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,799 | €7,429 | -€371 | -4.8% |
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 30 October 2026 via checked.be.