ICE DESIGN: 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.
ICE DESIGN
Largest movements
- Tangible fixed assets -€35,568
down €35,568 (-14.4%), from €247,544 to €211,976
of which Furniture and vehicles: -€18,517
- Financial fixed assets +€35,018
up €35,018 (+19.5%), from €179,206 to €214,224
- Debts after one year -€35,004
down €35,004 (-14.0%), from €250,256 to €215,251
- Reserves +€28,632
up €28,632 (+19.1%), from €149,895 to €178,526
of which Distributable reserves: +€28,632
- Tax, wage and social debts +€6,171
up €6,171 (+61.2%), from €10,086 to €16,257
- Gross operating margin +€21,389
up €21,389 (+29.2%), from €73,249 to €94,639
- Taxes +€5,612
up €5,612 (+85.5%), from €6,563 to €12,175
- Financial charges -€1,195
down €1,195 (-7.2%), from €16,557 to €15,362
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 | €509,541 | €506,923 | -€2,619 | -0.5% |
| Fixed assets | 21/28 | €426,750 | €426,200 | -€550 | -0.1% |
| Tangible fixed assets | 22/27 | €247,544 | €211,976 | -€35,568 | -14.4% |
| Land and buildings | 22 | €184,431 | €168,177 | -€16,254 | -8.8% |
| Plant, machinery and equipment | 23 | €4,547 | €3,750 | -€797 | -17.5% |
| Furniture and vehicles | 24 | €58,566 | €40,049 | -€18,517 | -31.6% |
| Financial fixed assets | 28 | €179,206 | €214,224 | +€35,018 | +19.5% |
| Current assets | 29/58 | €82,792 | €80,723 | -€2,069 | -2.5% |
| Amounts receivable within one year | 40/41 | €53,062 | €49,672 | -€3,390 | -6.4% |
| Trade receivables | 40 | €47,323 | €48,057 | +€734 | +1.6% |
| Other amounts receivable | 41 | €5,739 | €1,615 | -€4,124 | -71.9% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,298 | €10,604 | -€2,694 | -20.3% |
| Deferred charges and accrued income | 490/1 | €16,431 | €20,447 | +€4,015 | +24.4% |
| Total equity and liabilities | 10/49 | €509,541 | €506,923 | -€2,619 | -0.5% |
| Equity | 10/15 | €211,231 | €239,862 | +€28,632 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,895 | €178,526 | +€28,632 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,035 | €176,666 | +€28,632 | +19.3% |
| Profit (loss) carried forward | 14 | €42,736 | €42,736 | = | 0.0% |
| Amounts payable | 17/49 | €298,311 | €267,060 | -€31,251 | -10.5% |
| Amounts payable after more than one year | 17 | €250,256 | €215,251 | -€35,004 | -14.0% |
| Financial debts | 170/4 | €250,256 | €215,251 | -€35,004 | -14.0% |
| Amounts payable within one year | 42/48 | €48,055 | €51,809 | +€3,754 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €37,434 | €35,004 | -€2,430 | -6.5% |
| Trade debts | 44 | €535 | €547 | +€13 | +2.4% |
| Suppliers | 440/4 | €535 | €547 | +€13 | +2.4% |
| Taxes, remuneration and social security | 45 | €10,086 | €16,257 | +€6,171 | +61.2% |
| Taxes | 450/3 | €10,086 | €16,257 | +€6,171 | +61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,016 | €36,996 | -€20 | -0.1% |
| Other operating charges | 640/8 | €1,431 | €1,475 | +€44 | +3.0% |
| Gross operating margin | 9900 | €73,249 | €94,639 | +€21,389 | +29.2% |
| Operating profit (loss) | 9901 | €34,802 | €56,168 | +€21,366 | +61.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €16,557 | €15,362 | -€1,195 | -7.2% |
| Recurring financial charges | 65 | €16,557 | €15,362 | -€1,195 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €18,246 | €40,807 | +€22,561 | +123.7% |
| Income taxes | 67/77 | €6,563 | €12,175 | +€5,612 | +85.5% |
| Profit (loss) for the period | 9904 | €11,683 | €28,632 | +€16,949 | +145.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,683 | €28,632 | +€16,949 | +145.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.