ICOMS: 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.
ICOMS
Largest movements
- Receivables within one year +€17,981
up €17,981 (+25.6%), from €70,186 to €88,167
- Trade debts +€28,382
up €28,382 (+55.2%), from €51,429 to €79,811
- Profit (loss) carried forward -€6,955
down €6,955 (-39.9%), from -€17,443 to -€24,398
- Other debts -€1,745
down €1,745 (-45.6%), from €3,827 to €2,082
- Tax, wage and social debts -€1,701
no longer reported in 2025 (was €1,701)
- Gross operating margin -€15,425
down €15,425, from €8,768 to -€6,657
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,508 | €88,489 | +€17,981 | +25.5% |
| Fixed assets | 21/28 | €322 | €322 | = | 0.0% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €70,186 | €88,167 | +€17,981 | +25.6% |
| Amounts receivable within one year | 40/41 | €70,186 | €88,167 | +€17,981 | +25.6% |
| Trade receivables | 40 | €70,186 | €88,167 | +€17,981 | +25.6% |
| Total equity and liabilities | 10/49 | €70,508 | €88,489 | +€17,981 | +25.5% |
| Equity | 10/15 | €3,009 | -€3,946 | -€6,955 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,443 | -€24,398 | -€6,955 | -39.9% |
| Amounts payable | 17/49 | €67,499 | €92,435 | +€24,935 | +36.9% |
| Amounts payable after more than one year | 17 | €7,836 | €7,836 | = | 0.0% |
| Other amounts payable | 178/9 | €7,836 | €7,836 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,663 | €84,599 | +€24,935 | +41.8% |
| Financial debts | 43 | €2,706 | €2,706 | = | 0.0% |
| Credit institutions | 430/8 | €2,706 | €2,706 | = | 0.0% |
| Trade debts | 44 | €51,429 | €79,811 | +€28,382 | +55.2% |
| Suppliers | 440/4 | €51,429 | €79,811 | +€28,382 | +55.2% |
| Taxes, remuneration and social security | 45 | €1,701 | - | -€1,701 | |
| Taxes | 450/3 | €1,701 | - | -€1,701 | |
| Other amounts payable | 47/48 | €3,827 | €2,082 | -€1,745 | -45.6% |
| Other operating charges | 640/8 | €306 | €298 | -€8 | -2.8% |
| Gross operating margin | 9900 | €8,768 | -€6,657 | -€15,425 | |
| Operating profit (loss) | 9901 | €8,462 | -€6,955 | -€15,417 | |
| Profit (loss) for the period before taxes | 9903 | €8,462 | -€6,955 | -€15,417 | |
| Profit (loss) for the period | 9904 | €8,462 | -€6,955 | -€15,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,462 | -€6,955 | -€15,417 |
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 2 October 2026 via checked.be.