IC PRODUCTION: 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.
IC PRODUCTION
Largest movements
- Receivables within one year +€462,613
up €462,613 (+4928.0%), from €9,388 to €472,000
of which Other amounts receivable: +€462,613
- Financial fixed assets -€49,719
no longer reported in 2025 (was €49,719)
- Cash -€46,429
down €46,429 (-94.8%), from €48,975 to €2,547
mainly Receivables within one year (-€462,613) and Other debts (-€5,032)
- Current investments -€30,099
down €30,099 (-12.1%), from €248,729 to €218,631
- Tangible fixed assets -€8,158
down €8,158 (-88.5%), from €9,223 to €1,065
- Reserves +€303,800
up €303,800 (+4939.8%), from €6,150 to €309,950
of which Distributable reserves: +€303,800
- Tax, wage and social debts +€29,662
up €29,662 (+55661.2%), from €53 to €29,715
- Financial income +€363,531
up €363,531 (+4654.5%), from €7,810 to €371,341
- Taxes +€30,380
new in 2025: €30,380
- Financial charges +€9,640
up €9,640 (+321.0%), from €3,003 to €12,644
- Other operating charges +€7,015
up €7,015 (+1155.1%), from €607 to €7,623
- Gross operating margin +€5,288
up €5,288 (+25.2%), from -€21,021 to -€15,734
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 | €366,033 | €694,407 | +€328,374 | +89.7% |
| Fixed assets | 21/28 | €58,942 | €1,065 | -€57,877 | -98.2% |
| Tangible fixed assets | 22/27 | €9,223 | €1,065 | -€8,158 | -88.5% |
| Plant, machinery and equipment | 23 | €4,211 | €830 | -€3,380 | -80.3% |
| Furniture and vehicles | 24 | €1,690 | €235 | -€1,456 | -86.1% |
| Other tangible fixed assets | 26 | €3,322 | - | -€3,322 | |
| Financial fixed assets | 28 | €49,719 | - | -€49,719 | |
| Current assets | 29/58 | €307,092 | €693,343 | +€386,251 | +125.8% |
| Amounts receivable within one year | 40/41 | €9,388 | €472,000 | +€462,613 | +4928.0% |
| Trade receivables | 40 | €4,064 | €4,064 | = | 0.0% |
| Other amounts receivable | 41 | €5,324 | €467,937 | +€462,613 | +8689.6% |
| Current investments | 50/53 | €248,729 | €218,631 | -€30,099 | -12.1% |
| Cash at bank and in hand | 54/58 | €48,975 | €2,547 | -€46,429 | -94.8% |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €366,033 | €694,407 | +€328,374 | +89.7% |
| Equity | 10/15 | €360,658 | €664,464 | +€303,807 | +84.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €309,950 | +€303,800 | +4939.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | - | €303,800 | +€303,800 | |
| Profit (loss) carried forward | 14 | €293,008 | €293,014 | +€7 | 0.0% |
| Amounts payable | 17/49 | €5,376 | €29,943 | +€24,568 | +457.0% |
| Amounts payable within one year | 42/48 | €5,376 | €29,943 | +€24,568 | +457.0% |
| Trade debts | 44 | €291 | €228 | -€63 | -21.5% |
| Suppliers | 440/4 | €291 | €228 | -€63 | -21.5% |
| Taxes, remuneration and social security | 45 | €53 | €29,715 | +€29,662 | +55661.2% |
| Taxes | 450/3 | €53 | €29,715 | +€29,662 | +55661.2% |
| Other amounts payable | 47/48 | €5,032 | - | -€5,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,854 | €1,155 | -€2,699 | -70.0% |
| Other operating charges | 640/8 | €607 | €7,623 | +€7,015 | +1155.1% |
| Gross operating margin | 9900 | -€21,021 | -€15,734 | +€5,288 | +25.2% |
| Operating profit (loss) | 9901 | -€25,482 | -€24,511 | +€971 | +3.8% |
| Financial income | 75/76B | €7,810 | €371,341 | +€363,531 | +4654.5% |
| Recurring financial income | 75 | €7,810 | €371,341 | +€363,531 | +4654.5% |
| Financial charges | 65/66B | €3,003 | €12,644 | +€9,640 | +321.0% |
| Recurring financial charges | 65 | €3,003 | €12,644 | +€9,640 | +321.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,675 | €334,187 | +€354,862 | |
| Income taxes | 67/77 | - | €30,380 | +€30,380 | |
| Profit (loss) for the period | 9904 | -€20,675 | €303,807 | +€324,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,675 | €303,807 | +€324,482 |
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 30 September 2026 via checked.be.