ICE BOULPAT: 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 BOULPAT
Largest movements
- Cash +€8,829
up €8,829 (+539%), from €1,639 to €10,468
mainly Net result for the year (+€15,884) and Stocks and contracts (+€6,961)
- Stocks and contracts -€6,961
down €6,961 (-59.7%), from €11,664 to €4,703
- Tangible fixed assets +€3,333
up €3,333, from €0 to €3,333
of which Furniture and vehicles: +€3,333
- Receivables within one year +€672
up €672 (+14.7%), from €4,582 to €5,254
of which Trade receivables: +€672
- Profit (loss) carried forward +€15,884
up €15,884 (+70.0%), from -€22,678 to -€6,794
- Trade debts -€10,854
down €10,854 (-97.2%), from €11,162 to €308
- Tax, wage and social debts +€2,035
up €2,035 (+155%), from €1,311 to €3,347
- Short-term financial debts -€2,002
no longer reported in 2024 (was €2,002)
- Other debts +€809
up €809 (+10.5%), from €7,739 to €8,548
- Gross operating margin +€23,958
up €23,958, from -€1,871 to €22,087
- Turnover +€17,533
up €17,533 (+14.0%), from €125,061 to €142,594
- Purchases and services +€4,257
up €4,257 (+3.2%), from €131,548 to €135,806
- Taxes +€2,528
up €2,528 (+1,012%), from €250 to €2,778
- Financial charges -€2,026
down €2,026 (-60.7%), from €3,340 to €1,314
of which Non-recurring financial charges: -€1,524
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.
Derived cash bridge
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 | €18,135 | €24,009 | +€5,874 | +32.4% |
| Fixed assets | 21/28 | €250 | €3,583 | +€3,333 | +1,333% |
| Tangible fixed assets | 22/27 | €0 | €3,333 | +€3,333 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €3,333 | +€3,333 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €17,885 | €20,426 | +€2,540 | +14.2% |
| Stocks and contracts in progress | 3 | €11,664 | €4,703 | -€6,961 | -59.7% |
| Stocks | 30/36 | €11,664 | €4,703 | -€6,961 | -59.7% |
| Amounts receivable within one year | 40/41 | €4,582 | €5,254 | +€672 | +14.7% |
| Trade receivables | 40 | €4,582 | €5,254 | +€672 | +14.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,639 | €10,468 | +€8,829 | +539% |
| Total equity and liabilities | 10/49 | €18,135 | €24,009 | +€5,874 | +32.4% |
| Equity | 10/15 | -€4,078 | €11,806 | +€15,884 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,678 | -€6,794 | +€15,884 | +70.0% |
| Amounts payable | 17/49 | €22,213 | €12,203 | -€10,010 | -45.1% |
| Amounts payable within one year | 42/48 | €22,213 | €12,203 | -€10,010 | -45.1% |
| Financial debts | 43 | €2,002 | - | -€2,002 | |
| Other loans | 439 | €2,002 | - | -€2,002 | |
| Trade debts | 44 | €11,162 | €308 | -€10,854 | -97.2% |
| Suppliers | 440/4 | €11,162 | €308 | -€10,854 | -97.2% |
| Taxes, remuneration and social security | 45 | €1,311 | €3,347 | +€2,035 | +155% |
| Taxes | 450/3 | €1,311 | €3,347 | +€2,035 | +155% |
| Other amounts payable | 47/48 | €7,739 | €8,548 | +€809 | +10.5% |
| Turnover | 70 | €125,061 | €142,594 | +€17,533 | +14.0% |
| Non-recurring operating income | 76A | €2,908 | €13,322 | +€10,414 | +358% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,548 | €135,806 | +€4,257 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €641 | +€641 | |
| Other operating charges | 640/8 | €405 | €377 | -€28 | -6.8% |
| Non-recurring operating charges | 66A | - | €1,093 | +€1,093 | |
| Gross operating margin | 9900 | -€1,871 | €22,087 | +€23,958 | |
| Operating profit (loss) | 9901 | -€2,276 | €19,976 | +€22,252 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,340 | €1,314 | -€2,026 | -60.7% |
| Recurring financial charges | 65 | €1,816 | €1,314 | -€502 | -27.6% |
| Non-recurring financial charges | 66B | €1,524 | - | -€1,524 | |
| Profit (loss) for the period before taxes | 9903 | -€5,616 | €18,662 | +€24,278 | |
| Income taxes | 67/77 | €250 | €2,778 | +€2,528 | +1,012% |
| Profit (loss) for the period | 9904 | -€5,866 | €15,884 | +€21,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,866 | €15,884 | +€21,750 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.