iCLAIMS: 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.
iCLAIMS
Largest movements
- Receivables after one year -€62,500
no longer reported in 2025 (was €62,500)
- Receivables within one year +€40,411
up €40,411 (+153%), from €26,344 to €66,755
of which Trade receivables: +€27,625
- Cash -€32,364
down €32,364 (-61.9%), from €52,280 to €19,916
mainly Other debts (-€49,810) and Receivables within one year (-€40,411)
- Other debts -€49,810
down €49,810 (-79.6%), from €62,560 to €12,750
- Reserves +€15,000
up €15,000 (+68.2%), from €22,000 to €37,000
- Tax, wage and social debts -€12,116
down €12,116 (-38.7%), from €31,321 to €19,205
- Trade debts -€6,216
down €6,216 (-75.7%), from €8,216 to €2,000
- Gross operating margin +€22,907
up €22,907 (+135%), from €16,909 to €39,816
- Taxes +€3,525
up €3,525 (+52.5%), from €6,715 to €10,240
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 | €145,537 | €92,368 | -€53,170 | -36.5% |
| Fixed assets | 21/28 | €4,413 | €5,697 | +€1,283 | +29.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,128 | €2,412 | +€1,283 | +114% |
| Furniture and vehicles | 24 | €1,128 | €2,412 | +€1,283 | +114% |
| Financial fixed assets | 28 | €3,285 | €3,285 | = | 0.0% |
| Current assets | 29/58 | €141,124 | €86,671 | -€54,453 | -38.6% |
| Amounts receivable after more than one year | 29 | €62,500 | - | -€62,500 | |
| Other amounts receivable | 291 | €62,500 | - | -€62,500 | |
| Amounts receivable within one year | 40/41 | €26,344 | €66,755 | +€40,411 | +153% |
| Trade receivables | 40 | - | €27,625 | +€27,625 | |
| Other amounts receivable | 41 | €26,344 | €39,130 | +€12,786 | +48.5% |
| Cash at bank and in hand | 54/58 | €52,280 | €19,916 | -€32,364 | -61.9% |
| Total equity and liabilities | 10/49 | €145,537 | €92,368 | -€53,170 | -36.5% |
| Equity | 10/15 | €43,441 | €58,413 | +€14,972 | +34.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €22,000 | €37,000 | +€15,000 | +68.2% |
| Distributable reserves | 133 | €22,000 | €37,000 | +€15,000 | +68.2% |
| Profit (loss) carried forward | 14 | €981 | €953 | -€28 | -2.9% |
| Amounts payable | 17/49 | €102,097 | €33,955 | -€68,142 | -66.7% |
| Amounts payable within one year | 42/48 | €102,097 | €33,955 | -€68,142 | -66.7% |
| Trade debts | 44 | €8,216 | €2,000 | -€6,216 | -75.7% |
| Suppliers | 440/4 | €8,216 | €2,000 | -€6,216 | -75.7% |
| Taxes, remuneration and social security | 45 | €31,321 | €19,205 | -€12,116 | -38.7% |
| Taxes | 450/3 | €31,321 | €19,205 | -€12,116 | -38.7% |
| Other amounts payable | 47/48 | €62,560 | €12,750 | -€49,810 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €489 | +€174 | +55.3% |
| Other operating charges | 640/8 | €864 | €565 | -€298 | -34.5% |
| Gross operating margin | 9900 | €16,909 | €39,816 | +€22,907 | +135% |
| Operating profit (loss) | 9901 | €15,731 | €38,761 | +€23,031 | +146% |
| Financial income | 75/76B | €1,625 | €1,625 | = | 0.0% |
| Recurring financial income | 75 | €1,625 | €1,625 | = | 0.0% |
| Financial charges | 65/66B | €456 | €175 | -€281 | -61.7% |
| Recurring financial charges | 65 | €456 | €175 | -€281 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €16,900 | €40,212 | +€23,312 | +138% |
| Income taxes | 67/77 | €6,715 | €10,240 | +€3,525 | +52.5% |
| Profit (loss) for the period | 9904 | €10,184 | €29,972 | +€19,787 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €10,184 | €29,972 | +€19,787 | +194% |
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.