ICN BB2990: 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.
ICN BB2990
Largest movements
- Receivables within one year -€1.2m
down €1.2m (-74.2%), from €1.6m to €417,192
of which Trade receivables: -€1.2m
- Stocks and contracts -€461,519
down €461,519 (-7.5%), from €6.1m to €5.7m
- Trade debts -€1.2m
down €1.2m (-75.0%), from €1.6m to €398,779
- Debts after one year -€507,914
down €507,914 (-5.1%), from €10.1m to €9.5m
- Gross operating margin +€228,578
up €228,578 (+54.7%), from €418,106 to €646,684
- Financial charges +€93,889
up €93,889 (+21.8%), from €431,431 to €525,319
- Other operating charges +€54,769
up €54,769 (+321%), from €17,082 to €71,850
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.
Derived cash bridge
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 | €11,401,167 | €9,743,691 | -€1.7m | -14.5% |
| Fixed assets | 21/28 | €3,650,000 | €3,650,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,650,000 | €3,650,000 | = | 0.0% |
| Current assets | 29/58 | €7,751,167 | €6,093,691 | -€1.7m | -21.4% |
| Stocks and contracts in progress | 3 | €6,134,393 | €5,672,874 | -€461,519 | -7.5% |
| Stocks | 30/36 | €6,134,393 | €5,672,874 | -€461,519 | -7.5% |
| Amounts receivable within one year | 40/41 | €1,616,774 | €417,192 | -€1.2m | -74.2% |
| Trade receivables | 40 | €1,600,260 | €412,738 | -€1.2m | -74.2% |
| Other amounts receivable | 41 | €16,513 | €4,454 | -€12,060 | -73.0% |
| Cash at bank and in hand | 54/58 | €0 | €3,626 | +€3,626 | |
| Total equity and liabilities | 10/49 | €11,401,167 | €9,743,691 | -€1.7m | -14.5% |
| Equity | 10/15 | -€269,538 | -€217,844 | +€51,694 | +19.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,676 | €1,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,676 | €0 | -€1,676 | -100% |
| Reserves not available under the articles | 1311 | €1,676 | €0 | -€1,676 | -100% |
| Distributable reserves | 133 | - | €1,676 | +€1,676 | |
| Profit (loss) carried forward | 14 | -€291,214 | -€239,520 | +€51,694 | +17.8% |
| Amounts payable | 17/49 | €11,670,705 | €9,961,535 | -€1.7m | -14.6% |
| Amounts payable after more than one year | 17 | €10,050,631 | €9,542,716 | -€507,914 | -5.1% |
| Financial debts | 170/4 | €10,050,631 | €9,542,716 | -€507,914 | -5.1% |
| Amounts payable within one year | 42/48 | €1,603,761 | €398,779 | -€1.2m | -75.1% |
| Financial debts | 43 | €8,001 | €0 | -€8,001 | -100% |
| Credit institutions | 430/8 | €8,001 | €0 | -€8,001 | -100% |
| Trade debts | 44 | €1,595,760 | €398,779 | -€1.2m | -75.0% |
| Suppliers | 440/4 | €1,595,760 | €398,779 | -€1.2m | -75.0% |
| Accrued charges and deferred income | 492/3 | €16,313 | €20,040 | +€3,726 | +22.8% |
| Other operating charges | 640/8 | €17,082 | €71,850 | +€54,769 | +321% |
| Gross operating margin | 9900 | €418,106 | €646,684 | +€228,578 | +54.7% |
| Operating profit (loss) | 9901 | €401,024 | €574,834 | +€173,810 | +43.3% |
| Financial income | 75/76B | - | €2,180 | +€2,180 | |
| Recurring financial income | 75 | - | €2,180 | +€2,180 | |
| Financial charges | 65/66B | €431,431 | €525,319 | +€93,889 | +21.8% |
| Recurring financial charges | 65 | €431,431 | €525,319 | +€93,889 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,406 | €51,694 | +€82,100 | |
| Profit (loss) for the period | 9904 | -€30,406 | €51,694 | +€82,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,406 | €51,694 | +€82,100 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.