I-Cons: 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-Cons
Largest movements
- Tangible fixed assets +€42,979
up €42,979 (+43.5%), from €98,814 to €141,793
of which Furniture and vehicles: +€40,287
- Current investments +€18,955
up €18,955 (+6.1%), from €309,125 to €328,080
- Receivables within one year +€16,894
up €16,894 (+89.1%), from €18,965 to €35,859
of which Other amounts receivable: +€10,844
- Reserves +€65,581
up €65,581 (+21.7%), from €302,465 to €368,046
- Trade debts +€65,281
up €65,281 (+4,562%), from €1,431 to €66,712
- Accrued charges and deferred income -€21,045
down €21,045 (-26.3%), from €80,154 to €59,110
- Debts after one year -€14,972
down €14,972 (-49.3%), from €30,367 to €15,394
- Tax, wage and social debts -€12,782
down €12,782 (-38.7%), from €33,040 to €20,258
- Depreciation -€4,298
down €4,298 (-12.8%), from €33,477 to €29,179
- Taxes +€3,180
up €3,180 (+10.8%), from €29,408 to €32,588
- Gross operating margin +€3,036
up €3,036 (+2.4%), from €126,805 to €129,841
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 | €463,770 | €546,016 | +€82,247 | +17.7% |
| Fixed assets | 21/28 | €98,814 | €141,793 | +€42,979 | +43.5% |
| Tangible fixed assets | 22/27 | €98,814 | €141,793 | +€42,979 | +43.5% |
| Plant, machinery and equipment | 23 | €5,021 | €11,504 | +€6,483 | +129% |
| Furniture and vehicles | 24 | €49,385 | €89,672 | +€40,287 | +81.6% |
| Leasing and similar rights | 25 | €42,029 | €38,799 | -€3,230 | -7.7% |
| Other tangible fixed assets | 26 | €2,378 | €1,818 | -€561 | -23.6% |
| Current assets | 29/58 | €364,956 | €404,223 | +€39,268 | +10.8% |
| Amounts receivable within one year | 40/41 | €18,965 | €35,859 | +€16,894 | +89.1% |
| Trade receivables | 40 | €18,965 | €25,015 | +€6,050 | +31.9% |
| Other amounts receivable | 41 | - | €10,844 | +€10,844 | |
| Current investments | 50/53 | €309,125 | €328,080 | +€18,955 | +6.1% |
| Cash at bank and in hand | 54/58 | €35,798 | €38,382 | +€2,584 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,902 | +€834 | +78.1% |
| Total equity and liabilities | 10/49 | €463,770 | €546,016 | +€82,247 | +17.7% |
| Equity | 10/15 | €303,965 | €369,546 | +€65,581 | +21.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €302,465 | €368,046 | +€65,581 | +21.7% |
| Distributable reserves | 133 | €302,465 | €368,046 | +€65,581 | +21.7% |
| Amounts payable | 17/49 | €159,804 | €176,470 | +€16,666 | +10.4% |
| Amounts payable after more than one year | 17 | €30,367 | €15,394 | -€14,972 | -49.3% |
| Financial debts | 170/4 | €30,367 | €15,394 | -€14,972 | -49.3% |
| Amounts payable within one year | 42/48 | €49,283 | €101,966 | +€52,683 | +107% |
| Current portion of amounts payable after more than one year | 42 | €12,516 | €14,972 | +€2,457 | +19.6% |
| Trade debts | 44 | €1,431 | €66,712 | +€65,281 | +4,562% |
| Suppliers | 440/4 | €1,431 | €66,712 | +€65,281 | +4,562% |
| Taxes, remuneration and social security | 45 | €33,040 | €20,258 | -€12,782 | -38.7% |
| Taxes | 450/3 | €33,040 | €20,258 | -€12,782 | -38.7% |
| Other amounts payable | 47/48 | €2,296 | €24 | -€2,272 | -99.0% |
| Accrued charges and deferred income | 492/3 | €80,154 | €59,110 | -€21,045 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,477 | €29,179 | -€4,298 | -12.8% |
| Other operating charges | 640/8 | €1,337 | €1,573 | +€236 | +17.6% |
| Gross operating margin | 9900 | €126,805 | €129,841 | +€3,036 | +2.4% |
| Operating profit (loss) | 9901 | €91,991 | €99,090 | +€7,099 | +7.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,745 | €921 | -€824 | -47.2% |
| Recurring financial charges | 65 | €1,745 | €921 | -€824 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €90,246 | €98,169 | +€7,923 | +8.8% |
| Income taxes | 67/77 | €29,408 | €32,588 | +€3,180 | +10.8% |
| Profit (loss) for the period | 9904 | €60,838 | €65,581 | +€4,743 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,838 | €65,581 | +€4,743 | +7.8% |
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 22 October 2026 via checked.be.