ICHAMATI: 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.
ICHAMATI
Largest movements
- Cash +€2,727
up €2,727 (+216.8%), from €1,258 to €3,985
mainly Net result for the year (+€12,891) and Receivables within one year (+€1,964)
- Receivables within one year -€1,964
down €1,964 (-26.2%), from €7,497 to €5,534
of which Trade receivables: -€2,036
- Profit (loss) carried forward +€12,891
up €12,891 (+29.6%), from -€43,554 to -€30,663
- Tax, wage and social debts -€7,046
down €7,046 (-41.0%), from €17,171 to €10,125
of which Remuneration and social security: -€7,045
- Other debts -€3,874
down €3,874 (-9.9%), from €38,943 to €35,069
- Trade debts -€992
down €992 (-18.8%), from €5,265 to €4,273
- Staff costs -€8,739
down €8,739 (-22.1%), from €39,605 to €30,867
- Gross operating margin +€4,729
up €4,729 (+10.3%), from €46,131 to €50,860
- Depreciation -€1,452
down €1,452 (-100.0%), from €1,452 to €0
- Other operating charges +€767
up €767 (+30.0%), from €2,560 to €3,327
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 | €36,476 | €37,453 | +€977 | +2.7% |
| Fixed assets | 21/28 | €8,436 | €8,436 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €8,436 | €8,436 | = | 0.0% |
| Current assets | 29/58 | €28,040 | €29,017 | +€977 | +3.5% |
| Stocks and contracts in progress | 3 | €18,650 | €18,650 | = | 0.0% |
| Stocks | 30/36 | €18,650 | €18,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,497 | €5,534 | -€1,964 | -26.2% |
| Trade receivables | 40 | €3,822 | €1,786 | -€2,036 | -53.3% |
| Other amounts receivable | 41 | €3,675 | €3,748 | +€72 | +2.0% |
| Cash at bank and in hand | 54/58 | €1,258 | €3,985 | +€2,727 | +216.8% |
| Deferred charges and accrued income | 490/1 | €635 | €849 | +€214 | +33.7% |
| Total equity and liabilities | 10/49 | €36,476 | €37,453 | +€977 | +2.7% |
| Equity | 10/15 | -€24,904 | -€12,013 | +€12,891 | +51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,554 | -€30,663 | +€12,891 | +29.6% |
| Amounts payable | 17/49 | €61,380 | €49,466 | -€11,913 | -19.4% |
| Amounts payable within one year | 42/48 | €61,380 | €49,466 | -€11,913 | -19.4% |
| Trade debts | 44 | €5,265 | €4,273 | -€992 | -18.8% |
| Suppliers | 440/4 | €5,265 | €4,273 | -€992 | -18.8% |
| Taxes, remuneration and social security | 45 | €17,171 | €10,125 | -€7,046 | -41.0% |
| Taxes | 450/3 | €666 | €665 | -€1 | -0.2% |
| Remuneration and social security | 454/9 | €16,506 | €9,460 | -€7,045 | -42.7% |
| Other amounts payable | 47/48 | €38,943 | €35,069 | -€3,874 | -9.9% |
| Remuneration, social security and pensions | 62 | €39,605 | €30,867 | -€8,739 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,452 | €0 | -€1,452 | -100.0% |
| Other operating charges | 640/8 | €2,560 | €3,327 | +€767 | +30.0% |
| Gross operating margin | 9900 | €46,131 | €50,860 | +€4,729 | +10.3% |
| Operating profit (loss) | 9901 | €2,514 | €16,666 | +€14,152 | +563.0% |
| Financial income | 75/76B | €1,191 | €1,165 | -€26 | -2.2% |
| Recurring financial income | 75 | €1,191 | €1,165 | -€26 | -2.2% |
| Financial charges | 65/66B | €5,349 | €4,940 | -€409 | -7.6% |
| Recurring financial charges | 65 | €5,349 | €4,940 | -€409 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,645 | €12,891 | +€14,535 | |
| Profit (loss) for the period | 9904 | -€1,645 | €12,891 | +€14,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,645 | €12,891 | +€14,535 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.