Icecreamforbreakfast: 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.
Icecreamforbreakfast
Largest movements
- Cash -€125,820
down €125,820 (-52.2%), from €241,070 to €115,250
mainly Trade debts (-€143,187) and Receivables within one year (-€23,170)
- Receivables within one year +€23,170
up €23,170 (+52.7%), from €43,939 to €67,109
of which Other amounts receivable: +€37,920
- Deferred charges and accrued income -€2,989
down €2,989 (-90.1%), from €3,316 to €327
- Trade debts -€143,187
down €143,187 (-62.6%), from €228,675 to €85,488
- Profit (loss) carried forward +€33,961
up €33,961, from -€27,865 to €6,096
- Gross operating margin -€33,430
down €33,430 (-40.8%), from €81,888 to €48,458
- Taxes -€8,757
down €8,757 (-43.0%), from €20,342 to €11,586
- Depreciation +€1,754
up €1,754 (+3,967%), from €44 to €1,798
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 | €297,270 | €189,834 | -€107,437 | -36.1% |
| Fixed assets | 21/28 | €8,946 | €7,148 | -€1,798 | -20.1% |
| Intangible fixed assets | 21 | €8,946 | €7,148 | -€1,798 | -20.1% |
| Current assets | 29/58 | €288,324 | €182,686 | -€105,639 | -36.6% |
| Amounts receivable within one year | 40/41 | €43,939 | €67,109 | +€23,170 | +52.7% |
| Trade receivables | 40 | €14,899 | €150 | -€14,749 | -99.0% |
| Other amounts receivable | 41 | €29,040 | €66,959 | +€37,920 | +131% |
| Cash at bank and in hand | 54/58 | €241,070 | €115,250 | -€125,820 | -52.2% |
| Deferred charges and accrued income | 490/1 | €3,316 | €327 | -€2,989 | -90.1% |
| Total equity and liabilities | 10/49 | €297,270 | €189,834 | -€107,437 | -36.1% |
| Equity | 10/15 | €65,035 | €98,996 | +€33,961 | +52.2% |
| Contributions | 10/11 | €92,900 | €92,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,865 | €6,096 | +€33,961 | |
| Amounts payable | 17/49 | €232,235 | €90,838 | -€141,398 | -60.9% |
| Amounts payable within one year | 42/48 | €232,235 | €90,838 | -€141,398 | -60.9% |
| Trade debts | 44 | €228,675 | €85,488 | -€143,187 | -62.6% |
| Suppliers | 440/4 | €228,675 | €85,488 | -€143,187 | -62.6% |
| Taxes, remuneration and social security | 45 | €34 | €1,529 | +€1,494 | +4,360% |
| Taxes | 450/3 | €34 | €1,529 | +€1,494 | +4,360% |
| Other amounts payable | 47/48 | €3,526 | €3,821 | +€295 | +8.4% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €1,798 | +€1,754 | +3,967% |
| Other operating charges | 640/8 | €1,315 | €1,055 | -€260 | -19.8% |
| Gross operating margin | 9900 | €81,888 | €48,458 | -€33,430 | -40.8% |
| Operating profit (loss) | 9901 | €80,529 | €45,605 | -€34,924 | -43.4% |
| Financial income | 75/76B | €251 | €0 | -€251 | -100% |
| Recurring financial income | 75 | €251 | €0 | -€251 | -100% |
| Financial charges | 65/66B | €139 | €58 | -€81 | -58.0% |
| Recurring financial charges | 65 | €139 | €58 | -€81 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €80,641 | €45,547 | -€35,094 | -43.5% |
| Income taxes | 67/77 | €20,342 | €11,586 | -€8,757 | -43.0% |
| Profit (loss) for the period | 9904 | €60,299 | €33,961 | -€26,338 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,299 | €33,961 | -€26,338 | -43.7% |
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 18 October 2026 via checked.be.