ICEBERG CTRM CONSULTING: 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.
ICEBERG CTRM CONSULTING
Largest movements
- Cash -€109,358
down €109,358 (-51.1%), from €214,058 to €104,700
mainly Other debts (-€229,605) and Contributions, distributions and other (-€75,000)
- Receivables within one year -€102,772
down €102,772 (-74.0%), from €138,950 to €36,178
of which Trade receivables: -€70,651
- Tangible fixed assets +€6,196
up €6,196 (+925%), from €670 to €6,866
of which Other tangible fixed assets: +€3,150
- Other debts -€229,605
down €229,605 (-74.7%), from €307,397 to €77,792
- Profit (loss) carried forward +€39,064
up €39,064 (+7,812,850%), from €1 to €39,065
- Tax, wage and social debts -€16,044
down €16,044 (-58.3%), from €27,524 to €11,479
- Gross operating margin -€249,643
down €249,643 (-61.6%), from €405,449 to €155,806
- Taxes -€62,268
down €62,268 (-63.7%), from €97,692 to €35,424
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 | €354,421 | €148,086 | -€206,335 | -58.2% |
| Fixed assets | 21/28 | €670 | €6,866 | +€6,196 | +925% |
| Tangible fixed assets | 22/27 | €670 | €6,866 | +€6,196 | +925% |
| Furniture and vehicles | 24 | €670 | €3,716 | +€3,046 | +455% |
| Other tangible fixed assets | 26 | - | €3,150 | +€3,150 | |
| Current assets | 29/58 | €353,751 | €141,220 | -€212,532 | -60.1% |
| Amounts receivable within one year | 40/41 | €138,950 | €36,178 | -€102,772 | -74.0% |
| Trade receivables | 40 | €96,970 | €26,319 | -€70,651 | -72.9% |
| Other amounts receivable | 41 | €41,980 | €9,859 | -€32,121 | -76.5% |
| Cash at bank and in hand | 54/58 | €214,058 | €104,700 | -€109,358 | -51.1% |
| Deferred charges and accrued income | 490/1 | €743 | €342 | -€401 | -54.0% |
| Total equity and liabilities | 10/49 | €354,421 | €148,086 | -€206,335 | -58.2% |
| Equity | 10/15 | €18,601 | €57,665 | +€39,064 | +210% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €39,065 | +€39,064 | +7,812,850% |
| Amounts payable | 17/49 | €335,821 | €90,421 | -€245,400 | -73.1% |
| Amounts payable within one year | 42/48 | €334,921 | €89,271 | -€245,650 | -73.3% |
| Taxes, remuneration and social security | 45 | €27,524 | €11,479 | -€16,044 | -58.3% |
| Taxes | 450/3 | €27,524 | €11,479 | -€16,044 | -58.3% |
| Other amounts payable | 47/48 | €307,397 | €77,792 | -€229,605 | -74.7% |
| Accrued charges and deferred income | 492/3 | €900 | €1,150 | +€250 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €824 | +€403 | +95.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €5,059 | +€5,059 | |
| Gross operating margin | 9900 | €405,449 | €155,806 | -€249,643 | -61.6% |
| Operating profit (loss) | 9901 | €404,640 | €149,523 | -€255,117 | -63.0% |
| Financial income | 75/76B | €1,599 | - | -€1,599 | |
| Recurring financial income | 75 | €1,599 | - | -€1,599 | |
| Financial charges | 65/66B | €1,150 | €34 | -€1,116 | -97.0% |
| Recurring financial charges | 65 | €1,150 | €34 | -€1,116 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €405,089 | €149,489 | -€255,600 | -63.1% |
| Income taxes | 67/77 | €97,692 | €35,424 | -€62,268 | -63.7% |
| Profit (loss) for the period | 9904 | €307,397 | €114,064 | -€193,333 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €307,397 | €114,064 | -€193,333 | -62.9% |
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 19 October 2026 via checked.be.