ICE-MOUNTAIN: 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.
What changed
ICE-MOUNTAIN
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€187,360
2024 · -€5,152+€192,512
Equity
€904,502
2024 · €561,189+€343,313
Cash
€415,529
2024 · €258,549+€156,979
Balance sheet total
€4.0m
2024 · €3.6m+€401,197
Largest movements
Assets
- Tangible fixed assets +€206,432
up €206,432 (+11.7%), from €1.8m to €2.0m
of which Land and buildings: +€125,417
- Cash +€156,979
up €156,979 (+60.7%), from €258,549 to €415,529
mainly Short-term financial debts (+€520,354) and Depreciation (+€378,915)
Equity and liabilities
- Short-term financial debts +€520,354
new in 2025: €520,354
- Other debts -€204,916
down €204,916 (-14.4%), from €1.4m to €1.2m
- Profit (loss) carried forward +€187,360
up €187,360 (+62.4%), from -€300,393 to -€113,032
- Debts after one year -€156,414
down €156,414 (-42.2%), from €370,579 to €214,166
- Investment grants +€155,953
new in 2025: €155,953
Income statement
- Turnover +€5.3m
new in 2025: €5.3m
- Gross operating margin -€2.3m
no longer reported in 2025 (was €2.3m)
- Services and other goods +€2.0m
new in 2025: €2.0m
- Goods and materials +€1.2m
new in 2025: €1.2m
of which Purchases: +€1.2m
- Staff costs -€470,935
down €470,935 (-24.7%), from €1.9m to €1.4m
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.
Result 2024
-€5,152
Turnover
+€5.3m
Other operating income
+€10,614
Goods and materials
-€1.2m
Services and other goods
-€2.0m
Staff costs
+€470,935
Depreciation
-€84,147
Other operating charges
-€2,396
Other operating items
-€2.3m
Financial income
+€46,090
Financial charges
-€19,288
Taxes
+€164
Result 2025
€187,360
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.
From operations
+€237,447
Investment
-€585,347
Financing
+€504,879
Cash 2024
€258,549
From operations (derived)
+€237,447
Net result for the year
+€187,360
Depreciation
+€378,915
Stocks and contracts
-€8,756
Receivables within one year
-€928
Deferred charges and accrued income
-€28,102
Trade debts
+€17,293
Tax, wage and social debts
-€121,039
Advances received
+€53,637
Other debts
-€204,916
Accrued charges and deferred income
-€36,017
Investment (derived)
-€585,347
Investment in fixed assets (net)
-€585,347
Financing
+€504,879
Debts after one year
-€156,414
Current portion of long-term debt
-€15,015
Short-term financial debts
+€520,354
Contributions, distributions and other
+€155,953
Cash 2025
€415,529
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,622,431 | €4,023,628 | +€401,197 | +11.1% |
| Fixed assets | 21/28 | €1,769,595 | €1,976,027 | +€206,432 | +11.7% |
| Tangible fixed assets | 22/27 | €1,769,595 | €1,976,027 | +€206,432 | +11.7% |
| Land and buildings | 22 | €1,370,003 | €1,495,420 | +€125,417 | +9.2% |
| Plant, machinery and equipment | 23 | €109,839 | €170,056 | +€60,216 | +54.8% |
| Furniture and vehicles | 24 | €289,753 | €279,393 | -€10,359 | -3.6% |
| Leasing and similar rights | 25 | - | €31,159 | +€31,159 | |
| Current assets | 29/58 | €1,852,836 | €2,047,601 | +€194,765 | +10.5% |
| Stocks and contracts in progress | 3 | €29,984 | €38,740 | +€8,756 | +29.2% |
| Stocks | 30/36 | €29,984 | €38,740 | +€8,756 | +29.2% |
| Goods purchased for resale | 34 | - | €38,740 | +€38,740 | |
| Amounts receivable within one year | 40/41 | €1,541,406 | €1,542,334 | +€928 | +0.1% |
| Trade receivables | 40 | €233,311 | €382,300 | +€148,988 | +63.9% |
| Other amounts receivable | 41 | €1,308,095 | €1,160,034 | -€148,060 | -11.3% |
| Cash at bank and in hand | 54/58 | €258,549 | €415,529 | +€156,979 | +60.7% |
| Deferred charges and accrued income | 490/1 | €22,896 | €50,998 | +€28,102 | +122.7% |
| Total equity and liabilities | 10/49 | €3,622,431 | €4,023,628 | +€401,197 | +11.1% |
| Equity | 10/15 | €561,189 | €904,502 | +€343,313 | +61.2% |
| Contributions | 10/11 | €647,000 | €647,000 | = | 0.0% |
| Capital | 10 | €647,000 | €647,000 | = | 0.0% |
| Issued capital | 100 | €647,000 | €647,000 | = | 0.0% |
| Reserves | 13 | €214,581 | €214,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64,700 | €64,700 | = | 0.0% |
| Legal reserve | 130 | €64,700 | €64,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,714 | €38,714 | = | 0.0% |
| Distributable reserves | 133 | €111,167 | €111,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€300,393 | -€113,032 | +€187,360 | +62.4% |
| Investment grants | 15 | - | €155,953 | +€155,953 | |
| Amounts payable | 17/49 | €3,061,242 | €3,119,126 | +€57,884 | +1.9% |
| Amounts payable after more than one year | 17 | €370,579 | €214,166 | -€156,414 | -42.2% |
| Financial debts | 170/4 | €370,579 | €214,166 | -€156,414 | -42.2% |
| Leasing and similar obligations | 172 | - | €35,291 | +€35,291 | |
| Credit institutions | 173 | - | €178,875 | +€178,875 | |
| Amounts payable within one year | 42/48 | €2,582,503 | €2,832,817 | +€250,314 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €202,881 | €187,867 | -€15,015 | -7.4% |
| Financial debts | 43 | - | €520,354 | +€520,354 | |
| Credit institutions | 430/8 | - | €520,354 | +€520,354 | |
| Trade debts | 44 | €503,803 | €521,095 | +€17,293 | +3.4% |
| Suppliers | 440/4 | €503,803 | €521,095 | +€17,293 | +3.4% |
| Advances received on contracts in progress | 46 | €179,324 | €232,960 | +€53,637 | +29.9% |
| Taxes, remuneration and social security | 45 | €277,364 | €156,325 | -€121,039 | -43.6% |
| Taxes | 450/3 | €48,295 | €15,395 | -€32,900 | -68.1% |
| Remuneration and social security | 454/9 | €229,069 | €140,930 | -€88,138 | -38.5% |
| Other amounts payable | 47/48 | €1,419,131 | €1,214,215 | -€204,916 | -14.4% |
| Accrued charges and deferred income | 492/3 | €108,160 | €72,143 | -€36,017 | -33.3% |
| Operating income | 70/76A | - | €5,331,994 | +€5.3m | |
| Turnover | 70 | - | €5,321,380 | +€5.3m | |
| Other operating income | 74 | - | €10,614 | +€10,614 | |
| Non-recurring operating income | 76A | €17,905 | €0 | -€17,905 | -100.0% |
| Operating charges | 60/66A | - | €5,133,192 | +€5.1m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,203,406 | +€1.2m | |
| Purchases | 600/8 | - | €1,212,162 | +€1.2m | |
| Change in stocks: decrease (increase) | 609 | - | -€8,756 | -€8,756 | |
| Services and other goods | 61 | - | €2,000,379 | +€2.0m | |
| Remuneration, social security and pensions | 62 | €1,905,511 | €1,434,576 | -€470,935 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,767 | €378,915 | +€84,147 | +28.5% |
| Other operating charges | 640/8 | €58,130 | €60,526 | +€2,396 | +4.1% |
| Non-recurring operating charges | 66A | €18,797 | €55,391 | +€36,595 | +194.7% |
| Gross operating margin | 9900 | €2,310,458 | - | -€2.3m | |
| Operating profit (loss) | 9901 | €33,254 | €198,801 | +€165,547 | +497.8% |
| Financial income | 75/76B | €40,512 | €86,602 | +€46,090 | +113.8% |
| Recurring financial income | 75 | €40,512 | €86,602 | +€46,090 | +113.8% |
| Income from current assets | 751 | - | €30,710 | +€30,710 | |
| Other financial income | 752/9 | - | €55,892 | +€55,892 | |
| Financial charges | 65/66B | €78,576 | €97,864 | +€19,288 | +24.5% |
| Recurring financial charges | 65 | €78,576 | €97,864 | +€19,288 | +24.5% |
| Debt charges | 650 | - | €75,720 | +€75,720 | |
| Other financial charges | 652/9 | - | €22,144 | +€22,144 | |
| Profit (loss) for the period before taxes | 9903 | -€4,810 | €187,539 | +€192,348 | |
| Income taxes | 67/77 | €342 | €179 | -€164 | -47.8% |
| Taxes | 670/3 | - | €179 | +€179 | |
| Profit (loss) for the period | 9904 | -€5,152 | €187,360 | +€192,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,152 | €187,360 | +€192,512 |
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 4 October 2026 via checked.be.