ICM CONSULT: 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.
ICM CONSULT
Largest movements
- Receivables within one year -€17,251
down €17,251 (-87.2%), from €19,772 to €2,522
of which Trade receivables: -€9,994
- Tangible fixed assets +€8,219
new in 2025: €8,219
- Deferred charges and accrued income +€677
new in 2025: €677
- Intangible fixed assets -€512
down €512 (-86.5%), from €591 to €80
- Trade debts -€9,942
no longer reported in 2025 (was €9,942)
- Other debts +€2,423
new in 2025: €2,423
- Profit (loss) carried forward -€1,445
down €1,445 (-24.1%), from €6,007 to €4,562
- Gross operating margin -€7,532
down €7,532 (-98.7%), from €7,631 to €99
- Taxes -€1,517
no longer reported in 2025 (was €1,517)
- Depreciation +€951
up €951 (+220%), from €432 to €1,384
- Financial income -€380
no longer reported in 2025 (was €380)
- Financial charges +€105
up €105 (+193%), from €55 to €160
of which Non-recurring financial charges: +€100
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 | €20,466 | €11,502 | -€8,963 | -43.8% |
| Fixed assets | 21/28 | €591 | €8,299 | +€7,707 | +1,303% |
| Intangible fixed assets | 21 | €591 | €80 | -€512 | -86.5% |
| Tangible fixed assets | 22/27 | - | €8,219 | +€8,219 | |
| Furniture and vehicles | 24 | - | €8,219 | +€8,219 | |
| Current assets | 29/58 | €19,874 | €3,203 | -€16,671 | -83.9% |
| Amounts receivable within one year | 40/41 | €19,772 | €2,522 | -€17,251 | -87.2% |
| Trade receivables | 40 | €10,146 | €152 | -€9,994 | -98.5% |
| Other amounts receivable | 41 | €9,626 | €2,370 | -€7,257 | -75.4% |
| Cash at bank and in hand | 54/58 | €102 | €5 | -€97 | -95.5% |
| Deferred charges and accrued income | 490/1 | - | €677 | +€677 | |
| Total equity and liabilities | 10/49 | €20,466 | €11,502 | -€8,963 | -43.8% |
| Equity | 10/15 | €9,007 | €7,562 | -€1,445 | -16.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,007 | €4,562 | -€1,445 | -24.1% |
| Amounts payable | 17/49 | €11,458 | €3,940 | -€7,518 | -65.6% |
| Amounts payable within one year | 42/48 | €11,458 | €3,940 | -€7,518 | -65.6% |
| Trade debts | 44 | €9,942 | - | -€9,942 | |
| Suppliers | 440/4 | €9,942 | - | -€9,942 | |
| Taxes, remuneration and social security | 45 | €1,517 | €1,517 | = | 0.0% |
| Taxes | 450/3 | €1,517 | €1,517 | = | 0.0% |
| Other amounts payable | 47/48 | - | €2,423 | +€2,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €1,384 | +€951 | +220% |
| Gross operating margin | 9900 | €7,631 | €99 | -€7,532 | -98.7% |
| Operating profit (loss) | 9901 | €7,199 | -€1,285 | -€8,484 | |
| Financial income | 75/76B | €380 | - | -€380 | |
| Recurring financial income | 75 | €380 | - | -€380 | |
| Financial charges | 65/66B | €55 | €160 | +€105 | +193% |
| Recurring financial charges | 65 | €55 | €60 | +€5 | +9.7% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €7,524 | -€1,445 | -€8,969 | |
| Income taxes | 67/77 | €1,517 | - | -€1,517 | |
| Profit (loss) for the period | 9904 | €6,007 | -€1,445 | -€7,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,007 | -€1,445 | -€7,452 |
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 15 October 2026 via checked.be.