ICDATA: 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.
ICDATA
Largest movements
- Cash +€28,331
up €28,331 (+43.1%), from €65,743 to €94,074
mainly Other debts (+€174,303) and Net result for the year (+€43,557)
- Receivables within one year +€5,367
up €5,367 (+5.8%), from €93,166 to €98,533
of which Other amounts receivable: +€10,054
- Tangible fixed assets -€2,702
down €2,702 (-50.2%), from €5,387 to €2,686
- Other debts +€174,303
up €174,303, from €0 to €174,303
- Reserves -€129,865
down €129,865 (-100.0%), from €129,865 to €0
- Trade debts -€8,203
down €8,203 (-47.6%), from €17,248 to €9,045
- Tax, wage and social debts -€4,124
down €4,124 (-26.9%), from €15,312 to €11,188
- Gross operating margin -€1,981
down €1,981 (-3.4%), from €57,853 to €55,871
- Depreciation -€972
down €972 (-26.5%), from €3,674 to €2,702
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,312 | €195,610 | +€31,298 | +19.0% |
| Fixed assets | 21/28 | €5,387 | €2,921 | -€2,467 | -45.8% |
| Tangible fixed assets | 22/27 | €5,387 | €2,686 | -€2,702 | -50.2% |
| Furniture and vehicles | 24 | €5,387 | €2,686 | -€2,702 | -50.2% |
| Financial fixed assets | 28 | - | €235 | +€235 | |
| Current assets | 29/58 | €158,924 | €192,689 | +€33,765 | +21.2% |
| Amounts receivable within one year | 40/41 | €93,166 | €98,533 | +€5,367 | +5.8% |
| Trade receivables | 40 | €51,340 | €46,654 | -€4,687 | -9.1% |
| Other amounts receivable | 41 | €41,826 | €51,880 | +€10,054 | +24.0% |
| Cash at bank and in hand | 54/58 | €65,743 | €94,074 | +€28,331 | +43.1% |
| Deferred charges and accrued income | 490/1 | €15 | €82 | +€67 | +440.3% |
| Total equity and liabilities | 10/49 | €164,312 | €195,610 | +€31,298 | +19.0% |
| Equity | 10/15 | €131,746 | €1,000 | -€130,746 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €129,865 | €0 | -€129,865 | -100.0% |
| Distributable reserves | 133 | €129,865 | €0 | -€129,865 | -100.0% |
| Profit (loss) carried forward | 14 | €880 | €0 | -€880 | -100.0% |
| Amounts payable | 17/49 | €32,566 | €194,610 | +€162,044 | +497.6% |
| Amounts payable within one year | 42/48 | €32,560 | €194,610 | +€162,050 | +497.7% |
| Financial debts | 43 | - | €74 | +€74 | |
| Credit institutions | 430/8 | - | €74 | +€74 | |
| Trade debts | 44 | €17,248 | €9,045 | -€8,203 | -47.6% |
| Suppliers | 440/4 | €17,248 | €9,045 | -€8,203 | -47.6% |
| Taxes, remuneration and social security | 45 | €15,312 | €11,188 | -€4,124 | -26.9% |
| Taxes | 450/3 | €15,312 | €11,188 | -€4,124 | -26.9% |
| Other amounts payable | 47/48 | €0 | €174,303 | +€174,303 | |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100.0% |
| Non-recurring operating income | 76A | €2,891 | €0 | -€2,891 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,674 | €2,702 | -€972 | -26.5% |
| Other operating charges | 640/8 | €508 | €449 | -€59 | -11.6% |
| Non-recurring operating charges | 66A | €2,295 | €0 | -€2,295 | -100.0% |
| Gross operating margin | 9900 | €57,853 | €55,871 | -€1,981 | -3.4% |
| Operating profit (loss) | 9901 | €51,375 | €52,720 | +€1,345 | +2.6% |
| Financial income | 75/76B | €2,097 | €2,590 | +€492 | +23.5% |
| Recurring financial income | 75 | €2,097 | €2,590 | +€492 | +23.5% |
| Financial charges | 65/66B | €101 | €105 | +€5 | +4.8% |
| Recurring financial charges | 65 | €101 | €105 | +€5 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €53,372 | €55,205 | +€1,833 | +3.4% |
| Income taxes | 67/77 | €11,260 | €11,647 | +€387 | +3.4% |
| Profit (loss) for the period | 9904 | €42,112 | €43,557 | +€1,445 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,112 | €43,557 | +€1,445 | +3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.