ICBI 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.
ICBI Consulting
Largest movements
- Receivables within one year -€53,036
down €53,036 (-99.8%), from €53,147 to €110
of which Trade receivables: -€49,824
- Cash -€39,195
down €39,195 (-91.4%), from €42,903 to €3,708
mainly Net result for the year (-€81,868) and Tax, wage and social debts (-€15,969)
- Tangible fixed assets -€1,086
down €1,086 (-40.1%), from €2,711 to €1,625
- Profit (loss) carried forward -€81,868
down €81,868, from €59,971 to -€21,897
- Tax, wage and social debts -€15,969
down €15,969 (-99.1%), from €16,110 to €141
- Other debts +€10,293
up €10,293, from €0 to €10,293
- Trade debts -€5,610
down €5,610 (-58.8%), from €9,537 to €3,927
- Gross operating margin -€156,629
down €156,629, from €77,004 to -€79,625
- Taxes -€15,438
down €15,438 (-99.1%), from €15,579 to €141
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 | €99,873 | €6,719 | -€93,154 | -93.3% |
| Fixed assets | 21/28 | €2,711 | €1,625 | -€1,086 | -40.1% |
| Tangible fixed assets | 22/27 | €2,711 | €1,625 | -€1,086 | -40.1% |
| Plant, machinery and equipment | 23 | €2,711 | €1,625 | -€1,086 | -40.1% |
| Current assets | 29/58 | €97,161 | €5,094 | -€92,067 | -94.8% |
| Amounts receivable within one year | 40/41 | €53,147 | €110 | -€53,036 | -99.8% |
| Trade receivables | 40 | €49,824 | €0 | -€49,824 | -100% |
| Other amounts receivable | 41 | €3,323 | €110 | -€3,212 | -96.7% |
| Cash at bank and in hand | 54/58 | €42,903 | €3,708 | -€39,195 | -91.4% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,275 | +€163 | +14.7% |
| Total equity and liabilities | 10/49 | €99,873 | €6,719 | -€93,154 | -93.3% |
| Equity | 10/15 | €74,226 | -€7,642 | -€81,868 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,971 | -€21,897 | -€81,868 | |
| Amounts payable | 17/49 | €25,647 | €14,361 | -€11,286 | -44.0% |
| Amounts payable within one year | 42/48 | €25,647 | €14,361 | -€11,286 | -44.0% |
| Trade debts | 44 | €9,537 | €3,927 | -€5,610 | -58.8% |
| Suppliers | 440/4 | €9,537 | €3,927 | -€5,610 | -58.8% |
| Taxes, remuneration and social security | 45 | €16,110 | €141 | -€15,969 | -99.1% |
| Taxes | 450/3 | €16,110 | €141 | -€15,969 | -99.1% |
| Other amounts payable | 47/48 | €0 | €10,293 | +€10,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €1,086 | +€574 | +112% |
| Other operating charges | 640/8 | €989 | €919 | -€69 | -7.0% |
| Gross operating margin | 9900 | €77,004 | -€79,625 | -€156,629 | |
| Operating profit (loss) | 9901 | €75,503 | -€81,630 | -€157,133 | |
| Financial income | 75/76B | €142 | €0 | -€142 | -100% |
| Recurring financial income | 75 | €142 | €0 | -€142 | -100% |
| Financial charges | 65/66B | €95 | €97 | +€1 | +1.4% |
| Recurring financial charges | 65 | €95 | €97 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €75,549 | -€81,727 | -€157,276 | |
| Income taxes | 67/77 | €15,579 | €141 | -€15,438 | -99.1% |
| Profit (loss) for the period | 9904 | €59,971 | -€81,868 | -€141,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,971 | -€81,868 | -€141,838 |
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.