iCapta Consult: 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.
iCapta Consult
Largest movements
- Cash -€33,512
down €33,512 (-57.6%), from €58,133 to €24,622
mainly Tax, wage and social debts (-€18,834) and Net result for the year (-€10,322)
- Receivables within one year +€1,950
up €1,950 (+116.9%), from €1,668 to €3,618
of which Other amounts receivable: +€2,315
- Tax, wage and social debts -€18,834
down €18,834 (-99.5%), from €18,934 to €100
- Profit (loss) carried forward -€10,322
down €10,322 (-88.3%), from -€11,687 to -€22,008
- Other debts -€2,761
down €2,761 (-100.0%), from €2,761 to €0
- Gross operating margin +€2,253
up €2,253 (+20.0%), from -€11,269 to -€9,016
- Other operating charges +€886
up €886 (+751.1%), from €118 to €1,004
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 | €60,725 | €28,850 | -€31,876 | -52.5% |
| Fixed assets | 21/28 | €824 | €569 | -€255 | -30.9% |
| Tangible fixed assets | 22/27 | €824 | €569 | -€255 | -30.9% |
| Other tangible fixed assets | 26 | €824 | €569 | -€255 | -30.9% |
| Current assets | 29/58 | €59,901 | €28,280 | -€31,621 | -52.8% |
| Amounts receivable within one year | 40/41 | €1,668 | €3,618 | +€1,950 | +116.9% |
| Trade receivables | 40 | €968 | €603 | -€365 | -37.7% |
| Other amounts receivable | 41 | €700 | €3,015 | +€2,315 | +330.8% |
| Cash at bank and in hand | 54/58 | €58,133 | €24,622 | -€33,512 | -57.6% |
| Deferred charges and accrued income | 490/1 | €100 | €41 | -€59 | -59.1% |
| Total equity and liabilities | 10/49 | €60,725 | €28,850 | -€31,876 | -52.5% |
| Equity | 10/15 | €39,030 | €28,708 | -€10,322 | -26.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,217 | €48,217 | = | 0.0% |
| Distributable reserves | 133 | €48,217 | €48,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,687 | -€22,008 | -€10,322 | -88.3% |
| Amounts payable | 17/49 | €21,696 | €141 | -€21,554 | -99.3% |
| Amounts payable within one year | 42/48 | €21,696 | €141 | -€21,554 | -99.3% |
| Trade debts | 44 | - | €41 | +€41 | |
| Suppliers | 440/4 | - | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €18,934 | €100 | -€18,834 | -99.5% |
| Taxes | 450/3 | €18,934 | €100 | -€18,834 | -99.5% |
| Other amounts payable | 47/48 | €2,761 | €0 | -€2,761 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €255 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,004 | +€886 | +751.1% |
| Gross operating margin | 9900 | -€11,269 | -€9,016 | +€2,253 | +20.0% |
| Operating profit (loss) | 9901 | -€11,642 | -€10,275 | +€1,366 | +11.7% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +2.7% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,687 | -€10,322 | +€1,365 | +11.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,687 | -€10,322 | +€1,365 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,687 | -€10,322 | +€1,365 | +11.7% |
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 2 October 2026 via checked.be.