ICE TIME: 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 TIME
Largest movements
- Receivables within one year -€35,729
down €35,729 (-58.6%), from €60,927 to €25,198
of which Other amounts receivable: -€35,742
- Tangible fixed assets +€3,387
up €3,387 (+95.2%), from €3,559 to €6,946
of which Furniture and vehicles: +€2,777
- Cash -€1,214
down €1,214 (-100.0%), from €1,214 to €0
mainly Trade debts (-€27,749) and Short-term financial debts (-€22,093)
- Trade debts -€27,749
down €27,749 (-43.9%), from €63,193 to €35,444
- Short-term financial debts -€22,093
down €22,093 (-40.7%), from €54,263 to €32,170
- Profit (loss) carried forward +€18,859
up €18,859 (+23.0%), from -€81,923 to -€63,064
- Tax, wage and social debts -€6,004
down €6,004 (-68.9%), from €8,709 to €2,705
of which Taxes: -€4,750
- Other debts +€3,782
up €3,782 (+96.5%), from €3,919 to €7,701
- Gross operating margin +€21,347
up €21,347 (+392.2%), from €5,443 to €26,790
- Staff costs -€6,263
down €6,263 (-99.4%), from €6,302 to €39
- Other operating charges -€2,243
down €2,243 (-81.4%), from €2,756 to €513
- Depreciation -€1,836
down €1,836 (-47.8%), from €3,843 to €2,007
- Financial charges +€1,426
up €1,426 (+36.1%), from €3,946 to €5,372
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 | €68,707 | €35,417 | -€33,290 | -48.5% |
| Fixed assets | 21/28 | €5,424 | €8,811 | +€3,387 | +62.4% |
| Tangible fixed assets | 22/27 | €3,559 | €6,946 | +€3,387 | +95.2% |
| Plant, machinery and equipment | 23 | €3,559 | €4,169 | +€610 | +17.1% |
| Furniture and vehicles | 24 | - | €2,777 | +€2,777 | |
| Financial fixed assets | 28 | €1,865 | €1,865 | -€0 | 0.0% |
| Current assets | 29/58 | €63,283 | €26,606 | -€36,677 | -58.0% |
| Amounts receivable within one year | 40/41 | €60,927 | €25,198 | -€35,729 | -58.6% |
| Trade receivables | 40 | €763 | €777 | +€14 | +1.8% |
| Other amounts receivable | 41 | €60,164 | €24,422 | -€35,742 | -59.4% |
| Cash at bank and in hand | 54/58 | €1,214 | €0 | -€1,214 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,408 | +€266 | +23.3% |
| Total equity and liabilities | 10/49 | €68,707 | €35,417 | -€33,290 | -48.5% |
| Equity | 10/15 | -€61,463 | -€42,604 | +€18,859 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,923 | -€63,064 | +€18,859 | +23.0% |
| Amounts payable | 17/49 | €130,170 | €78,021 | -€52,149 | -40.1% |
| Amounts payable within one year | 42/48 | €130,084 | €78,021 | -€52,063 | -40.0% |
| Financial debts | 43 | €54,263 | €32,170 | -€22,093 | -40.7% |
| Credit institutions | 430/8 | €54,263 | €32,170 | -€22,093 | -40.7% |
| Trade debts | 44 | €63,193 | €35,444 | -€27,749 | -43.9% |
| Suppliers | 440/4 | €63,193 | €35,444 | -€27,749 | -43.9% |
| Taxes, remuneration and social security | 45 | €8,709 | €2,705 | -€6,004 | -68.9% |
| Taxes | 450/3 | €4,750 | - | -€4,750 | |
| Remuneration and social security | 454/9 | €3,959 | €2,705 | -€1,254 | -31.7% |
| Other amounts payable | 47/48 | €3,919 | €7,701 | +€3,782 | +96.5% |
| Accrued charges and deferred income | 492/3 | €86 | - | -€86 | |
| Remuneration, social security and pensions | 62 | €6,302 | €39 | -€6,263 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,843 | €2,007 | -€1,836 | -47.8% |
| Other operating charges | 640/8 | €2,756 | €513 | -€2,243 | -81.4% |
| Gross operating margin | 9900 | €5,443 | €26,790 | +€21,347 | +392.2% |
| Operating profit (loss) | 9901 | -€7,458 | €24,231 | +€31,689 | |
| Financial income | 75/76B | €867 | €1 | -€866 | -99.9% |
| Recurring financial income | 75 | €867 | €1 | -€866 | -99.9% |
| Financial charges | 65/66B | €3,946 | €5,372 | +€1,426 | +36.1% |
| Recurring financial charges | 65 | €3,946 | €5,372 | +€1,426 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,537 | €18,859 | +€29,396 | |
| Profit (loss) for the period | 9904 | -€10,537 | €18,859 | +€29,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,537 | €18,859 | +€29,396 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.