ICA WORLD FOUNDATION: 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.
ICA WORLD FOUNDATION
Largest movements
- Cash -€34,778
down €34,778 (-96.4%), from €36,078 to €1,300
mainly Receivables within one year (-€24,200) and Debts within one year (-€11,877)
- Receivables within one year +€24,200
new in 2025: €24,200
- Debts within one year -€11,877
down €11,877 (-59.5%), from €19,977 to €8,100
- Profit (loss) carried forward +€1,304
up €1,304 (+20.9%), from €6,227 to €7,532
- Gross operating margin -€3,728
down €3,728 (-71.9%), from €5,185 to €1,457
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 | €36,204 | €25,631 | -€10,573 | -29.2% |
| Current assets | 29/58 | €36,204 | €25,631 | -€10,573 | -29.2% |
| Amounts receivable within one year | 40/41 | - | €24,200 | +€24,200 | |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Cash at bank and in hand | 54/58 | €36,078 | €1,300 | -€34,778 | -96.4% |
| Deferred charges and accrued income | 490/1 | €126 | €131 | +€5 | +4.3% |
| Total equity and liabilities | 10/49 | €36,204 | €25,631 | -€10,573 | -29.2% |
| Equity | 10/15 | €16,227 | €17,532 | +€1,304 | +8.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,227 | €7,532 | +€1,304 | +20.9% |
| Amounts payable | 17/49 | €19,977 | €8,100 | -€11,877 | -59.5% |
| Amounts payable within one year | 42/48 | €19,977 | €8,100 | -€11,877 | -59.5% |
| Trade debts | 44 | €8,647 | €4,160 | -€4,488 | -51.9% |
| Suppliers | 440/4 | €8,647 | €4,160 | -€4,488 | -51.9% |
| Taxes, remuneration and social security | 45 | €9,231 | €3,940 | -€5,291 | -57.3% |
| Taxes | 450/3 | €9,231 | €3,940 | -€5,291 | -57.3% |
| Gross operating margin | 9900 | €5,185 | €1,457 | -€3,728 | -71.9% |
| Operating profit (loss) | 9901 | €5,185 | €1,457 | -€3,728 | -71.9% |
| Financial charges | 65/66B | €131 | €153 | +€22 | +16.4% |
| Recurring financial charges | 65 | €131 | €153 | +€22 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €5,054 | €1,304 | -€3,749 | -74.2% |
| Profit (loss) for the period | 9904 | €5,054 | €1,304 | -€3,749 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,054 | €1,304 | -€3,749 | -74.2% |
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.