ICE BEN: 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.
ICE BEN
Largest movements
- Tangible fixed assets +€13,780
up €13,780 (+246.0%), from €5,602 to €19,382
of which Furniture and vehicles: +€14,617
- Receivables within one year +€5,573
up €5,573 (+94.4%), from €5,905 to €11,478
of which Other amounts receivable: +€5,149
- Cash +€3,040
up €3,040 (+7.2%), from €42,068 to €45,108
mainly Debts after one year (+€18,000) and Depreciation (+€4,402)
- Debts after one year +€18,000
new in 2025: €18,000
- Trade debts +€1,891
up €1,891 (+232.9%), from €812 to €2,703
- Other debts +€1,225
up €1,225 (+66.2%), from €1,850 to €3,074
- Reserves +€940
up €940 (+2.2%), from €43,704 to €44,644
- Gross operating margin -€13,050
down €13,050 (-41.9%), from €31,152 to €18,102
- Taxes -€4,707
down €4,707 (-79.1%), from €5,952 to €1,245
- Staff costs +€2,451
up €2,451 (+39.4%), from €6,220 to €8,670
- Other operating charges +€1,597
up €1,597 (+152.6%), from €1,047 to €2,644
- Depreciation +€747
up €747 (+20.4%), from €3,655 to €4,402
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 | €54,907 | €77,494 | +€22,586 | +41.1% |
| Fixed assets | 21/28 | €5,602 | €19,382 | +€13,780 | +246.0% |
| Tangible fixed assets | 22/27 | €5,602 | €19,382 | +€13,780 | +246.0% |
| Plant, machinery and equipment | 23 | €831 | €457 | -€374 | -45.0% |
| Furniture and vehicles | 24 | €3,844 | €18,461 | +€14,617 | +380.2% |
| Other tangible fixed assets | 26 | €927 | €463 | -€463 | -50.0% |
| Current assets | 29/58 | €49,305 | €58,112 | +€8,806 | +17.9% |
| Stocks and contracts in progress | 3 | €892 | €941 | +€48 | +5.4% |
| Stocks | 30/36 | €892 | €941 | +€48 | +5.4% |
| Amounts receivable within one year | 40/41 | €5,905 | €11,478 | +€5,573 | +94.4% |
| Trade receivables | 40 | €4,554 | €4,978 | +€424 | +9.3% |
| Other amounts receivable | 41 | €1,351 | €6,500 | +€5,149 | +381.1% |
| Cash at bank and in hand | 54/58 | €42,068 | €45,108 | +€3,040 | +7.2% |
| Deferred charges and accrued income | 490/1 | €440 | €585 | +€145 | +33.0% |
| Total equity and liabilities | 10/49 | €54,907 | €77,494 | +€22,586 | +41.1% |
| Equity | 10/15 | €50,656 | €51,597 | +€941 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,704 | €44,644 | +€940 | +2.2% |
| Distributable reserves | 133 | €43,704 | €44,644 | +€940 | +2.2% |
| Profit (loss) carried forward | 14 | €752 | €753 | +€1 | +0.1% |
| Amounts payable | 17/49 | €4,252 | €25,897 | +€21,645 | +509.1% |
| Amounts payable after more than one year | 17 | - | €18,000 | +€18,000 | |
| Financial debts | 170/4 | - | €18,000 | +€18,000 | |
| Amounts payable within one year | 42/48 | €4,252 | €7,897 | +€3,645 | +85.7% |
| Trade debts | 44 | €812 | €2,703 | +€1,891 | +232.9% |
| Suppliers | 440/4 | €812 | €2,703 | +€1,891 | +232.9% |
| Taxes, remuneration and social security | 45 | €1,590 | €2,119 | +€529 | +33.3% |
| Taxes | 450/3 | €1,589 | €2,118 | +€529 | +33.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | 0.0% |
| Other amounts payable | 47/48 | €1,850 | €3,074 | +€1,225 | +66.2% |
| Remuneration, social security and pensions | 62 | €6,220 | €8,670 | +€2,451 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,655 | €4,402 | +€747 | +20.4% |
| Other operating charges | 640/8 | €1,047 | €2,644 | +€1,597 | +152.6% |
| Gross operating margin | 9900 | €31,152 | €18,102 | -€13,050 | -41.9% |
| Operating profit (loss) | 9901 | €20,230 | €2,386 | -€17,845 | -88.2% |
| Financial income | 75/76B | €119 | €198 | +€80 | +66.9% |
| Recurring financial income | 75 | €119 | €198 | +€80 | +66.9% |
| Financial charges | 65/66B | €71 | €398 | +€327 | +460.5% |
| Recurring financial charges | 65 | €71 | €398 | +€327 | +460.5% |
| Profit (loss) for the period before taxes | 9903 | €20,278 | €2,186 | -€18,092 | -89.2% |
| Income taxes | 67/77 | €5,952 | €1,245 | -€4,707 | -79.1% |
| Profit (loss) for the period | 9904 | €14,326 | €941 | -€13,385 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,326 | €941 | -€13,385 | -93.4% |
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 10 October 2026 via checked.be.