iCHOOSR: 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.
iCHOOSR
Largest movements
- Deferred charges and accrued income -€255,371
down €255,371 (-11.9%), from €2.2m to €1.9m
- Receivables within one year +€216,546
up €216,546 (+6.9%), from €3.2m to €3.4m
of which Other amounts receivable: +€1.4m
- Cash +€67,506
up €67,506 (+447.4%), from €15,090 to €82,596
mainly Net result for the year (+€1.5m) and Tax, wage and social debts (+€448,061)
- Trade debts -€2.2m
down €2.2m (-89.3%), from €2.5m to €265,015
- Reserves +€1.5m
up €1.5m (+84.5%), from €1.8m to €3.3m
- Tax, wage and social debts +€448,061
up €448,061 (+139.5%), from €321,093 to €769,153
of which Taxes: +€431,152
- Accrued charges and deferred income +€357,466
up €357,466 (+279.7%), from €127,789 to €485,255
- Other debts -€87,978
down €87,978 (-14.9%), from €589,156 to €501,178
- Turnover +€1.7m
up €1.7m (+18.0%), from €9.5m to €11.2m
- Taxes +€533,225
up €533,225 (+95297.1%), from €560 to €533,785
- Services and other goods -€182,487
down €182,487 (-2.8%), from €6.5m to €6.3m
- Staff costs -€137,650
down €137,650 (-4.7%), from €2.9m to €2.8m
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 | €5,443,353 | €5,478,321 | +€34,967 | +0.6% |
| Fixed assets | 21/28 | €118,351 | €124,636 | +€6,286 | +5.3% |
| Tangible fixed assets | 22/27 | €39,391 | €33,176 | -€6,214 | -15.8% |
| Land and buildings | 22 | €3,048 | €1,910 | -€1,138 | -37.3% |
| Plant, machinery and equipment | 23 | €35,653 | €29,739 | -€5,914 | -16.6% |
| Furniture and vehicles | 24 | €690 | €1,527 | +€837 | +121.4% |
| Financial fixed assets | 28 | €78,960 | €91,460 | +€12,500 | +15.8% |
| Other financial fixed assets | 284/8 | €78,960 | €91,460 | +€12,500 | +15.8% |
| Amounts receivable and cash guarantees | 285/8 | €78,960 | €91,460 | +€12,500 | +15.8% |
| Current assets | 29/58 | €5,325,003 | €5,353,684 | +€28,682 | +0.5% |
| Amounts receivable within one year | 40/41 | €3,159,487 | €3,376,033 | +€216,546 | +6.9% |
| Trade receivables | 40 | €1,917,634 | €731,431 | -€1.2m | -61.9% |
| Other amounts receivable | 41 | €1,241,853 | €2,644,602 | +€1.4m | +113.0% |
| Cash at bank and in hand | 54/58 | €15,090 | €82,596 | +€67,506 | +447.4% |
| Deferred charges and accrued income | 490/1 | €2,150,426 | €1,895,055 | -€255,371 | -11.9% |
| Total equity and liabilities | 10/49 | €5,443,353 | €5,478,321 | +€34,967 | +0.6% |
| Equity | 10/15 | €1,939,231 | €3,457,720 | +€1.5m | +78.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,796,950 | €3,315,439 | +€1.5m | +84.5% |
| Distributable reserves | 133 | €1,796,950 | €3,315,439 | +€1.5m | +84.5% |
| Profit (loss) carried forward | 14 | €123,681 | €123,681 | = | 0.0% |
| Amounts payable | 17/49 | €3,504,122 | €2,020,601 | -€1.5m | -42.3% |
| Amounts payable within one year | 42/48 | €3,376,334 | €1,535,346 | -€1.8m | -54.5% |
| Trade debts | 44 | €2,466,085 | €265,015 | -€2.2m | -89.3% |
| Suppliers | 440/4 | €2,466,085 | €265,015 | -€2.2m | -89.3% |
| Taxes, remuneration and social security | 45 | €321,093 | €769,153 | +€448,061 | +139.5% |
| Taxes | 450/3 | €52,633 | €483,785 | +€431,152 | +819.2% |
| Remuneration and social security | 454/9 | €268,460 | €285,369 | +€16,909 | +6.3% |
| Other amounts payable | 47/48 | €589,156 | €501,178 | -€87,978 | -14.9% |
| Accrued charges and deferred income | 492/3 | €127,789 | €485,255 | +€357,466 | +279.7% |
| Operating income | 70/76A | €9,529,904 | €11,238,957 | +€1.7m | +17.9% |
| Turnover | 70 | €9,492,033 | €11,197,825 | +€1.7m | +18.0% |
| Other operating income | 74 | €28,494 | €24,812 | -€3,683 | -12.9% |
| Non-recurring operating income | 76A | €9,377 | €16,321 | +€6,944 | +74.1% |
| Operating charges | 60/66A | €9,494,391 | €9,177,995 | -€316,395 | -3.3% |
| Services and other goods | 61 | €6,511,611 | €6,329,124 | -€182,487 | -2.8% |
| Remuneration, social security and pensions | 62 | €2,947,130 | €2,809,480 | -€137,650 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,013 | €25,023 | +€2,011 | +8.7% |
| Other operating charges | 640/8 | €12,637 | €14,367 | +€1,730 | +13.7% |
| Operating profit (loss) | 9901 | €35,514 | €2,060,962 | +€2.0m | +5703.3% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Other financial income | 752/9 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €8,720 | €8,689 | -€32 | -0.4% |
| Recurring financial charges | 65 | €8,720 | €8,689 | -€32 | -0.4% |
| Debt charges | 650 | €4,873 | €5,108 | +€235 | +4.8% |
| Other financial charges | 652/9 | €3,847 | €3,581 | -€267 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €26,803 | €2,052,274 | +€2.0m | +7556.8% |
| Income taxes | 67/77 | €560 | €533,785 | +€533,225 | +95297.1% |
| Taxes | 670/3 | €560 | €533,785 | +€533,225 | +95297.1% |
| Profit (loss) for the period | 9904 | €26,244 | €1,518,489 | +€1.5m | +5686.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,244 | €1,518,489 | +€1.5m | +5686.1% |
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 11 October 2026 via checked.be.