ICHNOS: 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.
ICHNOS
Largest movements
- Tangible fixed assets -€45,041
down €45,041 (-6.5%), from €696,980 to €651,939
of which Land and buildings: -€38,976
- Receivables within one year +€32,511
up €32,511 (+19.7%), from €164,637 to €197,148
of which Trade receivables: +€47,913
- Current investments +€21,253
up €21,253 (+32.6%), from €65,110 to €86,363
- Cash -€11,515
down €11,515 (-14.1%), from €81,464 to €69,949
mainly Tax, wage and social debts (-€114,800) and Receivables within one year (-€32,511)
- Tax, wage and social debts -€114,800
down €114,800 (-99.4%), from €115,500 to €700
- Trade debts +€71,900
up €71,900 (+74.2%), from €96,959 to €168,859
- Profit (loss) carried forward +€38,846
up €38,846 (+6.5%), from €594,640 to €633,487
- Gross operating margin -€76,859
down €76,859 (-45.1%), from €170,393 to €93,534
- Depreciation -€38,797
down €38,797 (-46.3%), from €83,838 to €45,041
- Taxes -€6,997
down €6,997 (-39.1%), from €17,895 to €10,898
- Other operating charges -€5,416
down €5,416 (-85.5%), from €6,332 to €916
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,012,099 | €1,008,045 | -€4,054 | -0.4% |
| Fixed assets | 21/28 | €700,852 | €654,585 | -€46,268 | -6.6% |
| Tangible fixed assets | 22/27 | €696,980 | €651,939 | -€45,041 | -6.5% |
| Land and buildings | 22 | €641,266 | €602,290 | -€38,976 | -6.1% |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Other tangible fixed assets | 26 | €55,521 | €49,649 | -€5,872 | -10.6% |
| Financial fixed assets | 28 | €3,873 | €2,646 | -€1,227 | -31.7% |
| Current assets | 29/58 | €311,247 | €353,461 | +€42,214 | +13.6% |
| Amounts receivable within one year | 40/41 | €164,637 | €197,148 | +€32,511 | +19.7% |
| Trade receivables | 40 | €118,419 | €166,332 | +€47,913 | +40.5% |
| Other amounts receivable | 41 | €46,219 | €30,816 | -€15,402 | -33.3% |
| Current investments | 50/53 | €65,110 | €86,363 | +€21,253 | +32.6% |
| Cash at bank and in hand | 54/58 | €81,464 | €69,949 | -€11,515 | -14.1% |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €1,012,099 | €1,008,045 | -€4,054 | -0.4% |
| Equity | 10/15 | €799,640 | €838,487 | +€38,846 | +4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €594,640 | €633,487 | +€38,846 | +6.5% |
| Amounts payable | 17/49 | €212,459 | €169,559 | -€42,900 | -20.2% |
| Amounts payable within one year | 42/48 | €212,459 | €169,559 | -€42,900 | -20.2% |
| Trade debts | 44 | €96,959 | €168,859 | +€71,900 | +74.2% |
| Suppliers | 440/4 | €96,959 | €168,859 | +€71,900 | +74.2% |
| Taxes, remuneration and social security | 45 | €115,500 | €700 | -€114,800 | -99.4% |
| Taxes | 450/3 | €115,500 | €700 | -€114,800 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,838 | €45,041 | -€38,797 | -46.3% |
| Other operating charges | 640/8 | €6,332 | €916 | -€5,416 | -85.5% |
| Gross operating margin | 9900 | €170,393 | €93,534 | -€76,859 | -45.1% |
| Operating profit (loss) | 9901 | €80,223 | €47,577 | -€32,646 | -40.7% |
| Financial income | 75/76B | €1,721 | €2,451 | +€730 | +42.4% |
| Recurring financial income | 75 | €1,721 | €2,451 | +€730 | +42.4% |
| Financial charges | 65/66B | €180 | €284 | +€104 | +57.5% |
| Recurring financial charges | 65 | €180 | €284 | +€104 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €81,763 | €49,744 | -€32,019 | -39.2% |
| Income taxes | 67/77 | €17,895 | €10,898 | -€6,997 | -39.1% |
| Profit (loss) for the period | 9904 | €63,868 | €38,846 | -€25,022 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,868 | €38,846 | -€25,022 | -39.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.