ICE Mc AULIFFE: 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 Mc AULIFFE
Largest movements
- Receivables within one year +€65,708
up €65,708 (+33.8%), from €194,173 to €259,881
of which Other amounts receivable: +€65,702
- Tangible fixed assets -€12,345
down €12,345 (-4.8%), from €257,919 to €245,574
- Financial fixed assets -€10,000
down €10,000 (-5.0%), from €200,000 to €190,000
- Cash +€7,490
up €7,490 (+477%), from €1,571 to €9,061
mainly Other debts (+€79,842) and Depreciation (+€12,345)
- Other debts +€79,842
new in 2025: €79,842
- Debts after one year -€19,607
down €19,607 (-22.1%), from €88,746 to €69,139
- Tax, wage and social debts -€9,842
down €9,842 (-100%), from €9,842 to €0
- Financial income -€39,935
down €39,935 (-87.5%), from €45,638 to €5,702
- Taxes -€9,842
down €9,842 (-100%), from €9,842 to €0
- Gross operating margin +€2,930
up €2,930 (+37.0%), from €7,916 to €10,846
- Depreciation +€455
up €455 (+3.8%), from €11,889 to €12,345
- Financial charges -€164
down €164 (-6.5%), from €2,531 to €2,367
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.
Derived cash bridge
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 | €654,643 | €705,461 | +€50,818 | +7.8% |
| Fixed assets | 21/28 | €457,919 | €435,574 | -€22,345 | -4.9% |
| Tangible fixed assets | 22/27 | €257,919 | €245,574 | -€12,345 | -4.8% |
| Land and buildings | 22 | €257,919 | €245,574 | -€12,345 | -4.8% |
| Financial fixed assets | 28 | €200,000 | €190,000 | -€10,000 | -5.0% |
| Current assets | 29/58 | €196,724 | €269,887 | +€73,163 | +37.2% |
| Amounts receivable within one year | 40/41 | €194,173 | €259,881 | +€65,708 | +33.8% |
| Trade receivables | 40 | €2,108 | €2,113 | +€5 | +0.2% |
| Other amounts receivable | 41 | €192,065 | €257,767 | +€65,702 | +34.2% |
| Cash at bank and in hand | 54/58 | €1,571 | €9,061 | +€7,490 | +477% |
| Deferred charges and accrued income | 490/1 | €980 | €945 | -€35 | -3.6% |
| Total equity and liabilities | 10/49 | €654,643 | €705,461 | +€50,818 | +7.8% |
| Equity | 10/15 | €535,394 | €534,118 | -€1,275 | -0.2% |
| Contributions | 10/11 | €441,020 | €441,020 | = | 0.0% |
| Reserves | 13 | €6,041 | €6,041 | = | 0.0% |
| Distributable reserves | 133 | €6,041 | €6,041 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,332 | €87,057 | -€1,275 | -1.4% |
| Amounts payable | 17/49 | €119,250 | €171,342 | +€52,093 | +43.7% |
| Amounts payable after more than one year | 17 | €88,746 | €69,139 | -€19,607 | -22.1% |
| Financial debts | 170/4 | €88,746 | €69,139 | -€19,607 | -22.1% |
| Amounts payable within one year | 42/48 | €29,604 | €101,303 | +€71,699 | +242% |
| Current portion of amounts payable after more than one year | 42 | €19,330 | €19,607 | +€277 | +1.4% |
| Financial debts | 43 | €432 | €1,114 | +€681 | +158% |
| Credit institutions | 430/8 | €432 | €1,114 | +€681 | +158% |
| Trade debts | 44 | €0 | €741 | +€741 | |
| Suppliers | 440/4 | €0 | €741 | +€741 | |
| Taxes, remuneration and social security | 45 | €9,842 | €0 | -€9,842 | -100% |
| Taxes | 450/3 | €9,842 | €0 | -€9,842 | -100% |
| Other amounts payable | 47/48 | - | €79,842 | +€79,842 | |
| Accrued charges and deferred income | 492/3 | €900 | €900 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,889 | €12,345 | +€455 | +3.8% |
| Other operating charges | 640/8 | €3,017 | €3,112 | +€95 | +3.2% |
| Gross operating margin | 9900 | €7,916 | €10,846 | +€2,930 | +37.0% |
| Operating profit (loss) | 9901 | -€6,990 | -€4,611 | +€2,379 | +34.0% |
| Financial income | 75/76B | €45,638 | €5,702 | -€39,935 | -87.5% |
| Recurring financial income | 75 | €45,638 | €5,702 | -€39,935 | -87.5% |
| Financial charges | 65/66B | €2,531 | €2,367 | -€164 | -6.5% |
| Recurring financial charges | 65 | €2,531 | €2,367 | -€164 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €36,117 | -€1,275 | -€37,393 | |
| Income taxes | 67/77 | €9,842 | €0 | -€9,842 | -100% |
| Profit (loss) for the period | 9904 | €26,275 | -€1,275 | -€27,551 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,275 | -€1,275 | -€27,551 |
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 28 October 2026 via checked.be.