ICE-DIMENSION: 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-DIMENSION
Largest movements
- Cash -€51,914
down €51,914 (-93.5%), from €55,510 to €3,596
mainly Net result for the year (-€32,162) and Tax, wage and social debts (-€29,796)
- Receivables within one year -€18,248
down €18,248 (-17.7%), from €103,252 to €85,003
of which Trade receivables: -€27,101
- Tangible fixed assets -€9,474
down €9,474 (-24.4%), from €38,900 to €29,426
of which Furniture and vehicles: -€7,273
- Profit (loss) carried forward -€32,162
new in 2025: -€32,162
- Tax, wage and social debts -€29,796
down €29,796 (-87.2%), from €34,188 to €4,392
- Short-term financial debts +€16,400
new in 2025: €16,400
- Debts after one year -€13,849
down €13,849 (-85.4%), from €16,220 to €2,371
of which Financial debts: -€13,849
- Other debts -€13,390
down €13,390 (-100.0%), from €13,390 to €0
- Gross operating margin -€52,400
down €52,400, from €33,097 to -€19,303
- Taxes -€6,324
down €6,324 (-100.0%), from €6,324 to €0
- Financial charges -€2,160
down €2,160 (-53.0%), from €4,078 to €1,918
- Depreciation +€1,462
up €1,462 (+15.9%), from €9,168 to €10,631
- Financial income -€403
down €403 (-55.8%), from €721 to €319
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 | €197,785 | €118,409 | -€79,376 | -40.1% |
| Fixed assets | 21/28 | €38,900 | €29,426 | -€9,474 | -24.4% |
| Tangible fixed assets | 22/27 | €38,900 | €29,426 | -€9,474 | -24.4% |
| Plant, machinery and equipment | 23 | €10,511 | €8,309 | -€2,202 | -20.9% |
| Furniture and vehicles | 24 | €28,389 | €21,116 | -€7,273 | -25.6% |
| Current assets | 29/58 | €158,885 | €88,983 | -€69,902 | -44.0% |
| Amounts receivable within one year | 40/41 | €103,252 | €85,003 | -€18,248 | -17.7% |
| Trade receivables | 40 | €57,096 | €29,995 | -€27,101 | -47.5% |
| Other amounts receivable | 41 | €46,156 | €55,008 | +€8,852 | +19.2% |
| Cash at bank and in hand | 54/58 | €55,510 | €3,596 | -€51,914 | -93.5% |
| Deferred charges and accrued income | 490/1 | €123 | €383 | +€260 | +212.2% |
| Total equity and liabilities | 10/49 | €197,785 | €118,409 | -€79,376 | -40.1% |
| Equity | 10/15 | €76,387 | €44,225 | -€32,162 | -42.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,787 | €57,787 | = | 0.0% |
| Distributable reserves | 133 | €57,787 | €57,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,162 | -€32,162 | |
| Amounts payable | 17/49 | €121,398 | €74,184 | -€47,214 | -38.9% |
| Amounts payable after more than one year | 17 | €16,220 | €2,371 | -€13,849 | -85.4% |
| Financial debts | 170/4 | €16,220 | €2,371 | -€13,849 | -85.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €104,887 | €71,413 | -€33,475 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €13,221 | €13,849 | +€628 | +4.8% |
| Financial debts | 43 | - | €16,400 | +€16,400 | |
| Credit institutions | 430/8 | - | €16,400 | +€16,400 | |
| Trade debts | 44 | €44,089 | €36,772 | -€7,317 | -16.6% |
| Suppliers | 440/4 | €44,089 | €36,772 | -€7,317 | -16.6% |
| Taxes, remuneration and social security | 45 | €34,188 | €4,392 | -€29,796 | -87.2% |
| Taxes | 450/3 | €34,188 | €4,392 | -€29,796 | -87.2% |
| Other amounts payable | 47/48 | €13,390 | €0 | -€13,390 | -100.0% |
| Accrued charges and deferred income | 492/3 | €290 | €400 | +€110 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,168 | €10,631 | +€1,462 | +15.9% |
| Other operating charges | 640/8 | €952 | €629 | -€323 | -33.9% |
| Gross operating margin | 9900 | €33,097 | -€19,303 | -€52,400 | |
| Operating profit (loss) | 9901 | €22,977 | -€30,563 | -€53,539 | |
| Financial income | 75/76B | €721 | €319 | -€403 | -55.8% |
| Recurring financial income | 75 | €721 | €319 | -€403 | -55.8% |
| Financial charges | 65/66B | €4,078 | €1,918 | -€2,160 | -53.0% |
| Recurring financial charges | 65 | €4,078 | €1,918 | -€2,160 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €19,619 | -€32,162 | -€51,781 | |
| Income taxes | 67/77 | €6,324 | €0 | -€6,324 | -100.0% |
| Profit (loss) for the period | 9904 | €13,295 | -€32,162 | -€45,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,295 | -€32,162 | -€45,458 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.