ICLICS: 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.
ICLICS
Largest movements
- Receivables within one year +€59,191
up €59,191 (+107.2%), from €55,191 to €114,382
of which Trade receivables: +€31,031
- Cash -€33,333
down €33,333 (-69.9%), from €47,665 to €14,332
mainly Receivables within one year (-€59,191) and Net result for the year (-€38,676)
- Tangible fixed assets -€10,242
down €10,242 (-13.9%), from €73,602 to €63,359
of which Land and buildings: -€9,001
- Receivables after one year -€3,800
down €3,800 (-13.9%), from €27,400 to €23,600
- Profit (loss) carried forward -€38,676
down €38,676 (-174.8%), from -€22,120 to -€60,796
- Trade debts +€33,779
up €33,779 (+45.6%), from €74,049 to €107,828
- Other debts +€24,443
new in 2025: €24,443
- Debts after one year -€4,354
no longer reported in 2025 (was €4,354)
- Turnover -€178,671
no longer reported in 2025 (was €178,671)
- Purchases and services -€135,894
no longer reported in 2025 (was €135,894)
- Gross operating margin -€59,840
down €59,840, from €47,388 to -€12,452
- Other operating charges +€5,251
up €5,251 (+106.1%), from €4,949 to €10,200
- Taxes -€3,691
down €3,691 (-93.8%), from €3,937 to €246
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 | €204,396 | €216,829 | +€12,433 | +6.1% |
| Fixed assets | 21/28 | €73,602 | €63,359 | -€10,242 | -13.9% |
| Tangible fixed assets | 22/27 | €73,602 | €63,359 | -€10,242 | -13.9% |
| Land and buildings | 22 | €69,772 | €60,771 | -€9,001 | -12.9% |
| Plant, machinery and equipment | 23 | €1,118 | €437 | -€681 | -60.9% |
| Furniture and vehicles | 24 | €2,712 | €2,152 | -€560 | -20.6% |
| Current assets | 29/58 | €130,794 | €153,469 | +€22,675 | +17.3% |
| Amounts receivable after more than one year | 29 | €27,400 | €23,600 | -€3,800 | -13.9% |
| Other amounts receivable | 291 | €27,400 | €23,600 | -€3,800 | -13.9% |
| Amounts receivable within one year | 40/41 | €55,191 | €114,382 | +€59,191 | +107.2% |
| Trade receivables | 40 | €398 | €31,430 | +€31,031 | +7795.7% |
| Other amounts receivable | 41 | €54,793 | €82,952 | +€28,159 | +51.4% |
| Cash at bank and in hand | 54/58 | €47,665 | €14,332 | -€33,333 | -69.9% |
| Deferred charges and accrued income | 490/1 | €538 | €1,155 | +€617 | +114.5% |
| Total equity and liabilities | 10/49 | €204,396 | €216,829 | +€12,433 | +6.1% |
| Equity | 10/15 | €68,430 | €29,754 | -€38,676 | -56.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,350 | €84,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,490 | €82,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,120 | -€60,796 | -€38,676 | -174.8% |
| Amounts payable | 17/49 | €135,965 | €187,074 | +€51,109 | +37.6% |
| Amounts payable after more than one year | 17 | €4,354 | - | -€4,354 | |
| Financial debts | 170/4 | €4,354 | - | -€4,354 | |
| Amounts payable within one year | 42/48 | €131,611 | €187,074 | +€55,463 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €5,115 | €4,354 | -€760 | -14.9% |
| Financial debts | 43 | €39,947 | €39,915 | -€32 | -0.1% |
| Credit institutions | 430/8 | €39,947 | €39,915 | -€32 | -0.1% |
| Trade debts | 44 | €74,049 | €107,828 | +€33,779 | +45.6% |
| Suppliers | 440/4 | €74,049 | €107,828 | +€33,779 | +45.6% |
| Taxes, remuneration and social security | 45 | €12,500 | €10,534 | -€1,966 | -15.7% |
| Taxes | 450/3 | €12,500 | €10,534 | -€1,966 | -15.7% |
| Other amounts payable | 47/48 | - | €24,443 | +€24,443 | |
| Turnover | 70 | €178,671 | - | -€178,671 | |
| Non-recurring operating income | 76A | - | €1,852 | +€1,852 | |
| Goods, raw materials, services and sundry goods | 60/61 | €135,894 | - | -€135,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,180 | €10,242 | -€937 | -8.4% |
| Other operating charges | 640/8 | €4,949 | €10,200 | +€5,251 | +106.1% |
| Non-recurring operating charges | 66A | €1,530 | - | -€1,530 | |
| Gross operating margin | 9900 | €47,388 | -€12,452 | -€59,840 | |
| Operating profit (loss) | 9901 | €29,729 | -€32,894 | -€62,623 | |
| Financial income | 75/76B | €284 | €247 | -€37 | -13.0% |
| Recurring financial income | 75 | €284 | €247 | -€37 | -13.0% |
| Financial charges | 65/66B | €5,103 | €5,783 | +€681 | +13.3% |
| Recurring financial charges | 65 | €5,103 | €5,783 | +€681 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €24,911 | -€38,430 | -€63,341 | |
| Income taxes | 67/77 | €3,937 | €246 | -€3,691 | -93.8% |
| Profit (loss) for the period | 9904 | €20,974 | -€38,676 | -€59,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,974 | -€38,676 | -€59,650 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.