ICOMS DETECTIONS: 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.
ICOMS DETECTIONS
Largest movements
- Cash +€224,084
up €224,084 (+48.3%), from €464,083 to €688,167
mainly Net result for the year (+€84,512) and Trade debts (+€58,312)
- Receivables within one year -€50,357
down €50,357 (-11.8%), from €427,566 to €377,208
of which Trade receivables: -€70,687
- Intangible fixed assets -€42,351
down €42,351 (-21.1%), from €200,702 to €158,351
- Stocks and contracts -€41,789
down €41,789 (-6.0%), from €694,702 to €652,914
- Profit (loss) carried forward +€84,512
up €84,512 (+19.9%), from -€424,178 to -€339,666
- Trade debts +€58,312
up €58,312 (+77.5%), from €75,257 to €133,569
- Accrued charges and deferred income -€49,744
down €49,744 (-42.5%), from €116,997 to €67,253
- Staff costs +€72,253
up €72,253 (+14.2%), from €508,870 to €581,123
- Gross operating margin +€54,688
up €54,688 (+8.1%), from €676,268 to €730,956
- Write-downs -€31,701
down €31,701 (-94.1%), from €33,706 to €2,005
- Depreciation +€11,222
up €11,222 (+31.2%), from €36,010 to €47,232
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 | €1,808,505 | €1,897,913 | +€89,407 | +4.9% |
| Fixed assets | 21/28 | €214,143 | €173,267 | -€40,876 | -19.1% |
| Intangible fixed assets | 21 | €200,702 | €158,351 | -€42,351 | -21.1% |
| Tangible fixed assets | 22/27 | €13,441 | €14,916 | +€1,475 | +11.0% |
| Plant, machinery and equipment | 23 | €4,419 | €2,444 | -€1,976 | -44.7% |
| Furniture and vehicles | 24 | €3,250 | €7,550 | +€4,300 | +132.3% |
| Other tangible fixed assets | 26 | €5,771 | €4,922 | -€849 | -14.7% |
| Current assets | 29/58 | €1,594,362 | €1,724,646 | +€130,284 | +8.2% |
| Stocks and contracts in progress | 3 | €694,702 | €652,914 | -€41,789 | -6.0% |
| Stocks | 30/36 | €694,702 | €652,914 | -€41,789 | -6.0% |
| Amounts receivable within one year | 40/41 | €427,566 | €377,208 | -€50,357 | -11.8% |
| Trade receivables | 40 | €423,828 | €353,141 | -€70,687 | -16.7% |
| Other amounts receivable | 41 | €3,737 | €24,067 | +€20,330 | +543.9% |
| Cash at bank and in hand | 54/58 | €464,083 | €688,167 | +€224,084 | +48.3% |
| Deferred charges and accrued income | 490/1 | €8,012 | €6,357 | -€1,655 | -20.7% |
| Total equity and liabilities | 10/49 | €1,808,505 | €1,897,913 | +€89,407 | +4.9% |
| Equity | 10/15 | €91,106 | €175,618 | +€84,512 | +92.8% |
| Contributions | 10/11 | €502,005 | €502,005 | = | 0.0% |
| Capital | 10 | €502,005 | €502,005 | = | 0.0% |
| Issued capital | 100 | €502,005 | €502,005 | = | 0.0% |
| Reserves | 13 | €13,279 | €13,279 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,279 | €13,279 | = | 0.0% |
| Legal reserve | 130 | €13,279 | €13,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€424,178 | -€339,666 | +€84,512 | +19.9% |
| Amounts payable | 17/49 | €1,717,400 | €1,722,295 | +€4,895 | +0.3% |
| Amounts payable after more than one year | 17 | €1,357,420 | €1,372,755 | +€15,335 | +1.1% |
| Financial debts | 170/4 | €1,357,420 | €1,372,755 | +€15,335 | +1.1% |
| Amounts payable within one year | 42/48 | €242,983 | €282,288 | +€39,305 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €37,259 | €28,621 | -€8,638 | -23.2% |
| Trade debts | 44 | €75,257 | €133,569 | +€58,312 | +77.5% |
| Suppliers | 440/4 | €75,257 | €133,569 | +€58,312 | +77.5% |
| Taxes, remuneration and social security | 45 | €115,467 | €105,098 | -€10,369 | -9.0% |
| Taxes | 450/3 | €12,825 | €31,211 | +€18,386 | +143.4% |
| Remuneration and social security | 454/9 | €102,641 | €73,886 | -€28,755 | -28.0% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €116,997 | €67,253 | -€49,744 | -42.5% |
| Non-recurring operating income | 76A | €3,008 | - | -€3,008 | |
| Remuneration, social security and pensions | 62 | €508,870 | €581,123 | +€72,253 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,010 | €47,232 | +€11,222 | +31.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,706 | €2,005 | -€31,701 | -94.1% |
| Other operating charges | 640/8 | €9,122 | €8,817 | -€306 | -3.3% |
| Gross operating margin | 9900 | €676,268 | €730,956 | +€54,688 | +8.1% |
| Operating profit (loss) | 9901 | €88,560 | €91,779 | +€3,220 | +3.6% |
| Financial income | 75/76B | €378 | €254 | -€124 | -32.8% |
| Recurring financial income | 75 | €378 | €254 | -€124 | -32.8% |
| Financial charges | 65/66B | €6,935 | €7,123 | +€188 | +2.7% |
| Recurring financial charges | 65 | €6,935 | €7,123 | +€188 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €82,003 | €84,910 | +€2,907 | +3.5% |
| Income taxes | 67/77 | €408 | €398 | -€10 | -2.4% |
| Profit (loss) for the period | 9904 | €81,595 | €84,512 | +€2,917 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,595 | €84,512 | +€2,917 | +3.6% |
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 12 October 2026 via checked.be.