iCana: 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.
iCana
Largest movements
- Receivables within one year -€172,935
down €172,935 (-90.7%), from €190,600 to €17,666
of which Trade receivables: -€130,464
- Cash -€99,649
down €99,649 (-50.7%), from €196,644 to €96,995
mainly Net result for the year (-€1.4m) and Other debts (-€780,000)
- Deferred charges and accrued income -€37,609
down €37,609 (-48.8%), from €77,046 to €39,437
- Financial fixed assets -€20,026
down €20,026 (-97.1%), from €20,620 to €594
- Contributions +€1.9m
up €1.9m (+20.8%), from €9.3m to €11.2m
- Profit (loss) carried forward -€1.4m
down €1.4m (-14.1%), from -€10.1m to -€11.5m
- Other debts -€780,000
down €780,000 (-66.1%), from €1.2m to €400,000
- Trade debts -€34,184
down €34,184 (-71.9%), from €47,568 to €13,384
- Tax, wage and social debts -€30,795
down €30,795 (-42.3%), from €72,719 to €41,924
of which Remuneration and social security: -€17,183
- Staff costs -€2.4m
down €2.4m (-90.2%), from €2.6m to €255,545
- Gross operating margin +€247,051
up €247,051 (+17.5%), from -€1.4m to -€1.2m
- Financial income -€69,742
down €69,742 (-97.1%), from €71,839 to €2,097
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 | €485,151 | €154,692 | -€330,458 | -68.1% |
| Fixed assets | 21/28 | €20,860 | €594 | -€20,266 | -97.2% |
| Intangible fixed assets | 21 | €240 | €0 | -€240 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €20,620 | €594 | -€20,026 | -97.1% |
| Current assets | 29/58 | €464,291 | €154,098 | -€310,193 | -66.8% |
| Amounts receivable within one year | 40/41 | €190,600 | €17,666 | -€172,935 | -90.7% |
| Trade receivables | 40 | €130,464 | €0 | -€130,464 | -100.0% |
| Other amounts receivable | 41 | €60,136 | €17,666 | -€42,470 | -70.6% |
| Cash at bank and in hand | 54/58 | €196,644 | €96,995 | -€99,649 | -50.7% |
| Deferred charges and accrued income | 490/1 | €77,046 | €39,437 | -€37,609 | -48.8% |
| Total equity and liabilities | 10/49 | €485,151 | €154,692 | -€330,458 | -68.1% |
| Equity | 10/15 | -€815,136 | -€300,840 | +€514,297 | +63.1% |
| Contributions | 10/11 | €9,299,980 | €11,238,280 | +€1.9m | +20.8% |
| Profit (loss) carried forward | 14 | -€10,115,116 | -€11,539,120 | -€1.4m | -14.1% |
| Amounts payable | 17/49 | €1,300,287 | €455,532 | -€844,755 | -65.0% |
| Amounts payable within one year | 42/48 | €1,300,287 | €455,308 | -€844,979 | -65.0% |
| Trade debts | 44 | €47,568 | €13,384 | -€34,184 | -71.9% |
| Suppliers | 440/4 | €47,568 | €13,384 | -€34,184 | -71.9% |
| Taxes, remuneration and social security | 45 | €72,719 | €41,924 | -€30,795 | -42.3% |
| Taxes | 450/3 | €20,859 | €7,247 | -€13,612 | -65.3% |
| Remuneration and social security | 454/9 | €51,860 | €34,677 | -€17,183 | -33.1% |
| Other amounts payable | 47/48 | €1,180,000 | €400,000 | -€780,000 | -66.1% |
| Accrued charges and deferred income | 492/3 | €0 | €224 | +€224 | |
| Non-recurring operating income | 76A | €305 | €0 | -€305 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,613,518 | €255,545 | -€2.4m | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €240 | -€101 | -29.6% |
| Other operating charges | 640/8 | €3,799 | €963 | -€2,836 | -74.6% |
| Non-recurring operating charges | 66A | €143,007 | €0 | -€143,007 | -100.0% |
| Gross operating margin | 9900 | -€1,415,372 | -€1,168,321 | +€247,051 | +17.5% |
| Operating profit (loss) | 9901 | -€4,176,036 | -€1,425,070 | +€2.8m | +65.9% |
| Financial income | 75/76B | €71,839 | €2,097 | -€69,742 | -97.1% |
| Recurring financial income | 75 | €71,839 | €2,097 | -€69,742 | -97.1% |
| Financial charges | 65/66B | €5,118 | €1,030 | -€4,087 | -79.9% |
| Recurring financial charges | 65 | €5,118 | €1,030 | -€4,087 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,109,315 | -€1,424,003 | +€2.7m | +65.3% |
| Profit (loss) for the period | 9904 | -€4,109,315 | -€1,424,003 | +€2.7m | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,109,315 | -€1,424,003 | +€2.7m | +65.3% |
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 9 October 2026 via checked.be.