ICOMP: 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.
ICOMP
Largest movements
- Receivables within one year -€8,390
down €8,390 (-32.5%), from €25,807 to €17,417
- Cash -€5,033
down €5,033 (-20.5%), from €24,500 to €19,467
mainly Other debts (-€16,756) and Trade debts (-€10,294)
- Tangible fixed assets -€788
down €788 (-38.7%), from €2,034 to €1,246
of which Plant, machinery and equipment: -€1,021
- Other debts -€16,756
down €16,756 (-78.0%), from €21,484 to €4,728
- Profit (loss) carried forward +€14,741
up €14,741 (+61.4%), from -€24,000 to -€9,258
- Trade debts -€10,294
down €10,294 (-68.1%), from €15,110 to €4,815
- Tax, wage and social debts -€1,454
down €1,454 (-17.6%), from €8,247 to €6,793
- Financial income +€10,764
up €10,764 (+52101.3%), from €21 to €10,785
- Gross operating margin -€2,696
down €2,696 (-15.3%), from €17,574 to €14,878
- Other operating charges +€2,053
up €2,053 (+194.9%), from €1,053 to €3,106
- Taxes +€1,529
up €1,529 (+42.5%), from €3,596 to €5,125
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 | €60,788 | €47,024 | -€13,764 | -22.6% |
| Fixed assets | 21/28 | €2,034 | €1,246 | -€788 | -38.7% |
| Tangible fixed assets | 22/27 | €2,034 | €1,246 | -€788 | -38.7% |
| Plant, machinery and equipment | 23 | €1,281 | €260 | -€1,021 | -79.7% |
| Furniture and vehicles | 24 | €753 | €986 | +€233 | +30.9% |
| Current assets | 29/58 | €58,753 | €45,778 | -€12,976 | -22.1% |
| Stocks and contracts in progress | 3 | €6,884 | €6,934 | +€50 | +0.7% |
| Stocks | 30/36 | €6,884 | €6,934 | +€50 | +0.7% |
| Amounts receivable within one year | 40/41 | €25,807 | €17,417 | -€8,390 | -32.5% |
| Trade receivables | 40 | €25,807 | €17,417 | -€8,390 | -32.5% |
| Cash at bank and in hand | 54/58 | €24,500 | €19,467 | -€5,033 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,562 | €1,960 | +€397 | +25.4% |
| Total equity and liabilities | 10/49 | €60,788 | €47,024 | -€13,764 | -22.6% |
| Equity | 10/15 | €13,779 | €28,521 | +€14,741 | +107.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €18,279 | €18,279 | = | 0.0% |
| Distributable reserves | 133 | €18,279 | €18,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,000 | -€9,258 | +€14,741 | +61.4% |
| Amounts payable | 17/49 | €47,009 | €18,504 | -€28,505 | -60.6% |
| Amounts payable within one year | 42/48 | €44,841 | €16,336 | -€28,505 | -63.6% |
| Trade debts | 44 | €15,110 | €4,815 | -€10,294 | -68.1% |
| Suppliers | 440/4 | €15,110 | €4,815 | -€10,294 | -68.1% |
| Taxes, remuneration and social security | 45 | €8,247 | €6,793 | -€1,454 | -17.6% |
| Taxes | 450/3 | €8,247 | €6,793 | -€1,454 | -17.6% |
| Other amounts payable | 47/48 | €21,484 | €4,728 | -€16,756 | -78.0% |
| Accrued charges and deferred income | 492/3 | €2,168 | €2,168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,886 | €1,744 | -€142 | -7.5% |
| Other operating charges | 640/8 | €1,053 | €3,106 | +€2,053 | +194.9% |
| Gross operating margin | 9900 | €17,574 | €14,878 | -€2,696 | -15.3% |
| Operating profit (loss) | 9901 | €14,634 | €10,028 | -€4,606 | -31.5% |
| Financial income | 75/76B | €21 | €10,785 | +€10,764 | +52101.3% |
| Recurring financial income | 75 | €21 | €10,785 | +€10,764 | +52101.3% |
| Financial charges | 65/66B | €72 | €147 | +€75 | +103.5% |
| Recurring financial charges | 65 | €72 | €147 | +€75 | +103.5% |
| Profit (loss) for the period before taxes | 9903 | €14,583 | €20,666 | +€6,083 | +41.7% |
| Income taxes | 67/77 | €3,596 | €5,125 | +€1,529 | +42.5% |
| Profit (loss) for the period | 9904 | €10,987 | €15,541 | +€4,554 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,987 | €15,541 | +€4,554 | +41.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.