IcK consult: 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.
IcK consult
Largest movements
- Cash -€2,343
down €2,343 (-46.1%), from €5,083 to €2,740
mainly Net result for the year (-€1,783) and Tax, wage and social debts (-€389)
- Receivables within one year -€102
down €102 (-24.3%), from €419 to €317
of which Trade receivables: -€419
- Deferred charges and accrued income -€71
no longer reported in 2024 (was €71)
- Profit (loss) carried forward -€1,783
down €1,783 (-1.8%), from -€100,247 to -€102,030
- Tax, wage and social debts -€389
no longer reported in 2024 (was €389)
- Trade debts -€344
down €344 (-47.0%), from €731 to €387
- Financial charges -€61,147
down €61,147 (-99.9%), from €61,194 to €46
of which Non-recurring financial charges: -€59,999
- Gross operating margin +€2,960
up €2,960 (+70.7%), from -€4,189 to -€1,229
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.
Cash bridge derived
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 | €5,873 | €3,357 | -€2,516 | -42.8% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €5,573 | €3,057 | -€2,516 | -45.1% |
| Amounts receivable within one year | 40/41 | €419 | €317 | -€102 | -24.3% |
| Trade receivables | 40 | €419 | - | -€419 | |
| Other amounts receivable | 41 | - | €317 | +€317 | |
| Cash at bank and in hand | 54/58 | €5,083 | €2,740 | -€2,343 | -46.1% |
| Deferred charges and accrued income | 490/1 | €71 | - | -€71 | |
| Total equity and liabilities | 10/49 | €5,873 | €3,357 | -€2,516 | -42.8% |
| Equity | 10/15 | -€95,247 | -€97,030 | -€1,783 | -1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,247 | -€102,030 | -€1,783 | -1.8% |
| Amounts payable | 17/49 | €101,120 | €100,388 | -€733 | -0.7% |
| Amounts payable within one year | 42/48 | €101,120 | €100,388 | -€733 | -0.7% |
| Trade debts | 44 | €731 | €387 | -€344 | -47.0% |
| Suppliers | 440/4 | €731 | €387 | -€344 | -47.0% |
| Taxes, remuneration and social security | 45 | €389 | - | -€389 | |
| Taxes | 450/3 | €389 | - | -€389 | |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Non-recurring operating income | 76A | €4,483 | - | -€4,483 | |
| Other operating charges | 640/8 | €550 | €508 | -€41 | -7.5% |
| Gross operating margin | 9900 | -€4,189 | -€1,229 | +€2,960 | +70.7% |
| Operating profit (loss) | 9901 | -€4,738 | -€1,737 | +€3,001 | +63.3% |
| Financial charges | 65/66B | €61,194 | €46 | -€61,147 | -99.9% |
| Recurring financial charges | 65 | €1,195 | €46 | -€1,148 | -96.1% |
| Non-recurring financial charges | 66B | €59,999 | - | -€59,999 | |
| Profit (loss) for the period before taxes | 9903 | -€65,932 | -€1,783 | +€64,149 | +97.3% |
| Profit (loss) for the period | 9904 | -€65,932 | -€1,783 | +€64,149 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,932 | -€1,783 | +€64,149 | +97.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.