icommunicate: 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.
icommunicate
Largest movements
- Tangible fixed assets -€23,593
down €23,593 (-14.3%), from €164,818 to €141,225
of which Land and buildings: -€15,920
- Debts after one year -€22,021
down €22,021 (-17.6%), from €125,369 to €103,348
- Reserves -€20,227
down €20,227 (-95.0%), from €21,302 to €1,074
- Tax, wage and social debts +€9,872
up €9,872 (+52.8%), from €18,704 to €28,576
of which Remuneration and social security: +€9,529
- Trade debts +€6,845
up €6,845 (+56.2%), from €12,189 to €19,034
- Staff costs +€37,375
up €37,375 (+52.2%), from €71,574 to €108,948
- Gross operating margin +€22,210
up €22,210 (+22.0%), from €100,783 to €122,993
- Other operating charges -€1,946
down €1,946 (-48.4%), from €4,024 to €2,078
- Taxes -€1,903
down €1,903 (-92.1%), from €2,066 to €163
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 | €279,300 | €256,474 | -€22,826 | -8.2% |
| Fixed assets | 21/28 | €166,068 | €142,475 | -€23,593 | -14.2% |
| Tangible fixed assets | 22/27 | €164,818 | €141,225 | -€23,593 | -14.3% |
| Land and buildings | 22 | €127,362 | €111,441 | -€15,920 | -12.5% |
| Plant, machinery and equipment | 23 | €1,559 | €374 | -€1,186 | -76.0% |
| Furniture and vehicles | 24 | €33,497 | €22,819 | -€10,678 | -31.9% |
| Other tangible fixed assets | 26 | €2,400 | €6,591 | +€4,191 | +174.6% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €113,232 | €113,999 | +€767 | +0.7% |
| Amounts receivable within one year | 40/41 | €105,409 | €106,841 | +€1,432 | +1.4% |
| Trade receivables | 40 | €105,374 | €106,841 | +€1,467 | +1.4% |
| Other amounts receivable | 41 | €35 | €0 | -€35 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,823 | €6,811 | -€1,012 | -12.9% |
| Deferred charges and accrued income | 490/1 | - | €347 | +€347 | |
| Total equity and liabilities | 10/49 | €279,300 | €256,474 | -€22,826 | -8.2% |
| Equity | 10/15 | €39,902 | €19,674 | -€20,227 | -50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,302 | €1,074 | -€20,227 | -95.0% |
| Distributable reserves | 133 | €21,302 | €1,074 | -€20,227 | -95.0% |
| Amounts payable | 17/49 | €239,398 | €236,799 | -€2,598 | -1.1% |
| Amounts payable after more than one year | 17 | €125,369 | €103,348 | -€22,021 | -17.6% |
| Financial debts | 170/4 | €125,369 | €103,348 | -€22,021 | -17.6% |
| Amounts payable within one year | 42/48 | €114,029 | €133,332 | +€19,303 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €21,435 | €22,021 | +€585 | +2.7% |
| Trade debts | 44 | €12,189 | €19,034 | +€6,845 | +56.2% |
| Suppliers | 440/4 | €12,189 | €19,034 | +€6,845 | +56.2% |
| Taxes, remuneration and social security | 45 | €18,704 | €28,576 | +€9,872 | +52.8% |
| Taxes | 450/3 | €8,419 | €8,762 | +€343 | +4.1% |
| Remuneration and social security | 454/9 | €10,285 | €19,814 | +€9,529 | +92.6% |
| Other amounts payable | 47/48 | €61,701 | €63,702 | +€2,001 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Remuneration, social security and pensions | 62 | €71,574 | €108,948 | +€37,375 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,584 | €28,959 | +€376 | +1.3% |
| Other operating charges | 640/8 | €4,024 | €2,078 | -€1,946 | -48.4% |
| Gross operating margin | 9900 | €100,783 | €122,993 | +€22,210 | +22.0% |
| Operating profit (loss) | 9901 | -€3,399 | -€16,993 | -€13,593 | -399.9% |
| Financial income | 75/76B | €289 | €0 | -€289 | -100.0% |
| Recurring financial income | 75 | €289 | €0 | -€289 | -100.0% |
| Financial charges | 65/66B | €3,357 | €3,072 | -€285 | -8.5% |
| Recurring financial charges | 65 | €3,357 | €3,072 | -€285 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,467 | -€20,065 | -€13,597 | -210.2% |
| Income taxes | 67/77 | €2,066 | €163 | -€1,903 | -92.1% |
| Profit (loss) for the period | 9904 | -€8,533 | -€20,227 | -€11,694 | -137.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,533 | -€20,227 | -€11,694 | -137.0% |
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 10 October 2026 via checked.be.