ICI CONCEPT: 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.
ICI CONCEPT
Largest movements
- Receivables within one year +€95,403
up €95,403 (+987%), from €9,664 to €105,068
of which Other amounts receivable: +€95,481
- Cash -€33,945
down €33,945 (-59.8%), from €56,723 to €22,778
mainly Receivables within one year (-€95,403) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets +€6,939
up €6,939 (+334%), from €2,075 to €9,015
of which Furniture and vehicles: +€7,470
- Stocks and contracts -€4,642
down €4,642 (-75.2%), from €6,174 to €1,532
- Other debts +€43,302
new in 2025: €43,302
- Trade debts +€13,458
up €13,458 (+104%), from €12,897 to €26,356
- Profit (loss) carried forward +€3,980
up €3,980 (+14.6%), from €27,244 to €31,224
- Tax, wage and social debts +€1,823
up €1,823 (+164%), from €1,110 to €2,933
- Gross operating margin +€33,438
up €33,438 (+684%), from €4,887 to €38,325
- Depreciation +€789
up €789 (+47.5%), from €1,660 to €2,449
- Taxes +€766
up €766 (+72.5%), from €1,057 to €1,823
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 | €78,776 | €141,157 | +€62,382 | +79.2% |
| Fixed assets | 21/28 | €6,215 | €11,780 | +€5,565 | +89.5% |
| Intangible fixed assets | 21 | €4,140 | €2,765 | -€1,375 | -33.2% |
| Tangible fixed assets | 22/27 | €2,075 | €9,015 | +€6,939 | +334% |
| Land and buildings | 22 | €2,075 | €1,545 | -€530 | -25.6% |
| Furniture and vehicles | 24 | - | €7,470 | +€7,470 | |
| Current assets | 29/58 | €72,561 | €129,378 | +€56,817 | +78.3% |
| Stocks and contracts in progress | 3 | €6,174 | €1,532 | -€4,642 | -75.2% |
| Stocks | 30/36 | €6,174 | €1,532 | -€4,642 | -75.2% |
| Amounts receivable within one year | 40/41 | €9,664 | €105,068 | +€95,403 | +987% |
| Trade receivables | 40 | €923 | €845 | -€78 | -8.5% |
| Other amounts receivable | 41 | €8,741 | €104,223 | +€95,481 | +1,092% |
| Cash at bank and in hand | 54/58 | €56,723 | €22,778 | -€33,945 | -59.8% |
| Total equity and liabilities | 10/49 | €78,776 | €141,157 | +€62,382 | +79.2% |
| Equity | 10/15 | €55,355 | €59,335 | +€3,980 | +7.2% |
| Contributions | 10/11 | €28,111 | €28,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,244 | €31,224 | +€3,980 | +14.6% |
| Provisions and deferred taxes | 16 | €9,232 | €9,232 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,232 | €9,232 | = | 0.0% |
| Pensions and similar obligations | 160 | €9,232 | €9,232 | = | 0.0% |
| Amounts payable | 17/49 | €14,189 | €72,591 | +€58,402 | +412% |
| Amounts payable within one year | 42/48 | €14,189 | €72,591 | +€58,402 | +412% |
| Trade debts | 44 | €12,897 | €26,356 | +€13,458 | +104% |
| Suppliers | 440/4 | €12,897 | €26,356 | +€13,458 | +104% |
| Advances received on contracts in progress | 46 | €182 | - | -€182 | |
| Taxes, remuneration and social security | 45 | €1,110 | €2,933 | +€1,823 | +164% |
| Taxes | 450/3 | €1,110 | €2,933 | +€1,823 | +164% |
| Other amounts payable | 47/48 | - | €43,302 | +€43,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €2,449 | +€789 | +47.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,887 | €38,325 | +€33,438 | +684% |
| Operating profit (loss) | 9901 | €2,840 | €35,476 | +€32,636 | +1,149% |
| Financial income | 75/76B | €405 | €327 | -€79 | -19.4% |
| Recurring financial income | 75 | €405 | €327 | -€79 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €3,245 | €35,803 | +€32,558 | +1,003% |
| Income taxes | 67/77 | €1,057 | €1,823 | +€766 | +72.5% |
| Profit (loss) for the period | 9904 | €2,188 | €33,980 | +€31,792 | +1,453% |
| Profit (loss) for the period to be appropriated | 9905 | €2,188 | €33,980 | +€31,792 | +1,453% |
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.