ICLIM: 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.
ICLIM
Largest movements
- Cash +€3,720
up €3,720 (+33.1%), from €11,241 to €14,961
mainly Net result for the year (+€7,710) and Other debts (+€3,233)
- Receivables within one year +€2,887
up €2,887 (+232.8%), from €1,240 to €4,127
of which Other amounts receivable: +€3,028
- Tangible fixed assets +€510
up €510 (+11.3%), from €4,500 to €5,010
of which Plant, machinery and equipment: +€510
- Profit (loss) carried forward +€7,710
up €7,710 (+90.4%), from €8,524 to €16,234
- Trade debts -€4,032
down €4,032 (-94.1%), from €4,284 to €252
- Other debts +€3,233
new in 2024: €3,233
- Turnover -€21,430
no longer reported in 2024 (was €21,430)
- Purchases and services -€11,655
no longer reported in 2024 (was €11,655)
- Other operating charges +€1,123
new in 2024: €1,123
- Depreciation -€885
down €885 (-73.4%), from €1,207 to €322
- Gross operating margin -€401
down €401 (-4.1%), from €9,775 to €9,374
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 | €17,808 | €24,718 | +€6,911 | +38.8% |
| Formation expenses | 20 | €827 | €620 | -€207 | -25.0% |
| Fixed assets | 21/28 | €4,500 | €5,010 | +€510 | +11.3% |
| Tangible fixed assets | 22/27 | €4,500 | €5,010 | +€510 | +11.3% |
| Plant, machinery and equipment | 23 | - | €510 | +€510 | |
| Furniture and vehicles | 24 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €12,481 | €19,087 | +€6,607 | +52.9% |
| Amounts receivable within one year | 40/41 | €1,240 | €4,127 | +€2,887 | +232.8% |
| Trade receivables | 40 | €142 | - | -€142 | |
| Other amounts receivable | 41 | €1,098 | €4,127 | +€3,028 | +275.7% |
| Cash at bank and in hand | 54/58 | €11,241 | €14,961 | +€3,720 | +33.1% |
| Total equity and liabilities | 10/49 | €17,808 | €24,718 | +€6,911 | +38.8% |
| Equity | 10/15 | €13,524 | €21,234 | +€7,710 | +57.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €8,524 | €16,234 | +€7,710 | +90.4% |
| Amounts payable | 17/49 | €4,284 | €3,484 | -€799 | -18.7% |
| Amounts payable within one year | 42/48 | €4,284 | €3,484 | -€799 | -18.7% |
| Trade debts | 44 | €4,284 | €252 | -€4,032 | -94.1% |
| Suppliers | 440/4 | €4,284 | €252 | -€4,032 | -94.1% |
| Other amounts payable | 47/48 | - | €3,233 | +€3,233 | |
| Turnover | 70 | €21,430 | - | -€21,430 | |
| Goods, raw materials, services and sundry goods | 60/61 | €11,655 | - | -€11,655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207 | €322 | -€885 | -73.4% |
| Other operating charges | 640/8 | - | €1,123 | +€1,123 | |
| Gross operating margin | 9900 | €9,775 | €9,374 | -€401 | -4.1% |
| Operating profit (loss) | 9901 | €8,568 | €7,929 | -€639 | -7.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €44 | €221 | +€177 | +402.6% |
| Recurring financial charges | 65 | €44 | €221 | +€177 | +402.6% |
| Profit (loss) for the period before taxes | 9903 | €8,524 | €7,710 | -€814 | -9.6% |
| Profit (loss) for the period | 9904 | €8,524 | €7,710 | -€814 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,524 | €7,710 | -€814 | -9.6% |
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 30 September 2026 via checked.be.