ICARE Consulting: 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.
ICARE Consulting
Largest movements
- Cash -€30,715
down €30,715 (-73.1%), from €41,994 to €11,279
mainly Net result for the year (-€49,628) and Receivables within one year (-€10,590)
- Tangible fixed assets -€19,209
down €19,209 (-28.6%), from €67,224 to €48,015
of which Furniture and vehicles: -€17,738
- Receivables within one year +€10,590
up €10,590 (+93.5%), from €11,325 to €21,915
of which Trade receivables: +€20,383
- Profit (loss) carried forward -€49,628
down €49,628 (-71.1%), from €69,823 to €20,195
- Other debts +€6,310
up €6,310 (+31.6%), from €19,988 to €26,298
- Tax, wage and social debts +€5,072
up €5,072 (+32.9%), from €15,438 to €20,510
of which Taxes: +€5,153
- Gross operating margin -€56,511
down €56,511 (-77.7%), from €72,717 to €16,207
- Depreciation +€6,855
up €6,855 (+51.4%), from €13,334 to €20,190
- Other operating charges -€4,890
down €4,890 (-72.6%), from €6,740 to €1,850
- Taxes -€4,811
down €4,811 (-88.0%), from €5,466 to €655
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 | €127,713 | €89,318 | -€38,395 | -30.1% |
| Fixed assets | 21/28 | €70,944 | €51,735 | -€19,209 | -27.1% |
| Tangible fixed assets | 22/27 | €67,224 | €48,015 | -€19,209 | -28.6% |
| Furniture and vehicles | 24 | €61,768 | €44,030 | -€17,738 | -28.7% |
| Other tangible fixed assets | 26 | €5,457 | €3,986 | -€1,471 | -27.0% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €56,769 | €37,583 | -€19,186 | -33.8% |
| Amounts receivable within one year | 40/41 | €11,325 | €21,915 | +€10,590 | +93.5% |
| Trade receivables | 40 | €187 | €20,570 | +€20,383 | +10,927% |
| Other amounts receivable | 41 | €11,138 | €1,345 | -€9,793 | -87.9% |
| Cash at bank and in hand | 54/58 | €41,994 | €11,279 | -€30,715 | -73.1% |
| Deferred charges and accrued income | 490/1 | €3,450 | €4,389 | +€939 | +27.2% |
| Total equity and liabilities | 10/49 | €127,713 | €89,318 | -€38,395 | -30.1% |
| Equity | 10/15 | €88,560 | €38,932 | -€49,628 | -56.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137 | €137 | = | 0.0% |
| Distributable reserves | 133 | €137 | €137 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,823 | €20,195 | -€49,628 | -71.1% |
| Amounts payable | 17/49 | €39,153 | €50,386 | +€11,233 | +28.7% |
| Amounts payable within one year | 42/48 | €39,153 | €50,386 | +€11,233 | +28.7% |
| Trade debts | 44 | €3,727 | €3,578 | -€149 | -4.0% |
| Suppliers | 440/4 | €3,727 | €3,578 | -€149 | -4.0% |
| Taxes, remuneration and social security | 45 | €15,438 | €20,510 | +€5,072 | +32.9% |
| Taxes | 450/3 | €9,379 | €14,532 | +€5,153 | +54.9% |
| Remuneration and social security | 454/9 | €6,059 | €5,978 | -€80 | -1.3% |
| Other amounts payable | 47/48 | €19,988 | €26,298 | +€6,310 | +31.6% |
| Remuneration, social security and pensions | 62 | €43,411 | €42,951 | -€460 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,334 | €20,190 | +€6,855 | +51.4% |
| Other operating charges | 640/8 | €6,740 | €1,850 | -€4,890 | -72.6% |
| Gross operating margin | 9900 | €72,717 | €16,207 | -€56,511 | -77.7% |
| Operating profit (loss) | 9901 | €9,231 | -€48,784 | -€58,016 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +1,200% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +1,200% |
| Financial charges | 65/66B | €53 | €189 | +€136 | +257% |
| Recurring financial charges | 65 | €53 | €189 | +€136 | +257% |
| Profit (loss) for the period before taxes | 9903 | €9,178 | -€48,973 | -€58,151 | |
| Income taxes | 67/77 | €5,466 | €655 | -€4,811 | -88.0% |
| Profit (loss) for the period | 9904 | €3,712 | -€49,628 | -€53,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,712 | -€49,628 | -€53,340 |
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 17 October 2026 via checked.be.