iciLaba: 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.
iciLaba
Largest movements
- Cash +€36,368
up €36,368 (+9.3%), from €391,438 to €427,806
mainly Current investments (+€32,000) and Net result for the year (+€26,963)
- Current investments -€32,000
down €32,000 (-11.4%), from €280,600 to €248,600
- Tangible fixed assets +€14,512
up €14,512 (+87.1%), from €16,667 to €31,179
- Receivables within one year +€8,842
up €8,842 (+288%), from €3,065 to €11,907
of which Trade receivables: +€8,931
- Reserves +€26,963
up €26,963 (+4.6%), from €586,462 to €613,425
of which Non-distributable reserves: +€609,705
- Gross operating margin -€15,443
down €15,443 (-28.5%), from €54,190 to €38,747
- Financial income +€9,809
up €9,809 (+627%), from €1,565 to €11,374
- Depreciation +€2,196
up €2,196 (+26.4%), from €8,333 to €10,529
- Taxes +€1,469
up €1,469 (+17.3%), from €8,471 to €9,940
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 | €691,770 | €719,492 | +€27,722 | +4.0% |
| Fixed assets | 21/28 | €16,667 | €31,179 | +€14,512 | +87.1% |
| Tangible fixed assets | 22/27 | €16,667 | €31,179 | +€14,512 | +87.1% |
| Furniture and vehicles | 24 | €16,667 | €31,179 | +€14,512 | +87.1% |
| Current assets | 29/58 | €675,103 | €688,313 | +€13,210 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,065 | €11,907 | +€8,842 | +288% |
| Trade receivables | 40 | €2,976 | €11,907 | +€8,931 | +300% |
| Other amounts receivable | 41 | €89 | - | -€89 | |
| Current investments | 50/53 | €280,600 | €248,600 | -€32,000 | -11.4% |
| Cash at bank and in hand | 54/58 | €391,438 | €427,806 | +€36,368 | +9.3% |
| Total equity and liabilities | 10/49 | €691,770 | €719,492 | +€27,722 | +4.0% |
| Equity | 10/15 | €602,582 | €629,545 | +€26,963 | +4.5% |
| Contributions | 10/11 | €16,120 | €16,120 | = | 0.0% |
| Reserves | 13 | €586,462 | €613,425 | +€26,963 | +4.6% |
| Non-distributable reserves | 130/1 | €3,720 | €613,425 | +€609,705 | +16,390% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Financial assistance | 1313 | - | €609,705 | +€609,705 | |
| Distributable reserves | 133 | €582,742 | - | -€582,742 | |
| Amounts payable | 17/49 | €89,188 | €89,947 | +€759 | +0.9% |
| Amounts payable within one year | 42/48 | €89,188 | €89,947 | +€759 | +0.9% |
| Trade debts | 44 | €20,754 | €19,095 | -€1,659 | -8.0% |
| Suppliers | 440/4 | €20,754 | €19,095 | -€1,659 | -8.0% |
| Taxes, remuneration and social security | 45 | €1,498 | €78 | -€1,420 | -94.8% |
| Taxes | 450/3 | €1,498 | €78 | -€1,420 | -94.8% |
| Other amounts payable | 47/48 | €66,936 | €70,774 | +€3,838 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,333 | €10,529 | +€2,196 | +26.4% |
| Other operating charges | 640/8 | €1,101 | €589 | -€512 | -46.5% |
| Gross operating margin | 9900 | €54,190 | €38,747 | -€15,443 | -28.5% |
| Operating profit (loss) | 9901 | €44,756 | €27,629 | -€17,127 | -38.3% |
| Financial income | 75/76B | €1,565 | €11,374 | +€9,809 | +627% |
| Recurring financial income | 75 | €1,565 | €11,374 | +€9,809 | +627% |
| Financial charges | 65/66B | €2,045 | €2,100 | +€55 | +2.7% |
| Recurring financial charges | 65 | €2,045 | €2,100 | +€55 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €44,276 | €36,903 | -€7,373 | -16.7% |
| Income taxes | 67/77 | €8,471 | €9,940 | +€1,469 | +17.3% |
| Profit (loss) for the period | 9904 | €35,805 | €26,963 | -€8,842 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,805 | €26,963 | -€8,842 | -24.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.