ICONA: 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.
ICONA
Largest movements
- Tangible fixed assets +€97,128
up €97,128 (+163%), from €59,721 to €156,849
of which Furniture and vehicles: +€62,916
- Current investments +€51,560
up €51,560 (+10.2%), from €504,535 to €556,095
- Cash -€47,548
down €47,548 (-18.4%), from €258,068 to €210,521
mainly Investment in fixed assets (net) (-€117,586) and Current investments (-€51,560)
- Profit (loss) carried forward +€137,023
up €137,023 (+43.1%), from €318,071 to €455,095
- Reserves +€50,000
up €50,000 (+45.7%), from €109,464 to €159,464
of which Distributable reserves: +€50,000
- Other debts -€43,243
down €43,243 (-21.3%), from €202,642 to €159,398
- Tax, wage and social debts -€35,302
down €35,302 (-55.1%), from €64,116 to €28,814
- Financial charges -€102,417
down €102,417 (-99.8%), from €102,651 to €234
- Gross operating margin +€35,758
up €35,758 (+13.1%), from €273,256 to €309,015
- Taxes +€19,329
up €19,329 (+27.8%), from €69,508 to €88,837
- Financial income +€12,545
up €12,545 (+42.3%), from €29,670 to €42,215
- Depreciation +€11,635
up €11,635 (+132%), from €8,822 to €20,458
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.
Derived cash bridge
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 | €2,220,044 | €2,301,486 | +€81,442 | +3.7% |
| Fixed assets | 21/28 | €1,416,046 | €1,513,175 | +€97,128 | +6.9% |
| Tangible fixed assets | 22/27 | €59,721 | €156,849 | +€97,128 | +163% |
| Land and buildings | 22 | €32,182 | €44,670 | +€12,488 | +38.8% |
| Plant, machinery and equipment | 23 | €20,079 | €18,069 | -€2,010 | -10.0% |
| Furniture and vehicles | 24 | €4,940 | €67,856 | +€62,916 | +1,274% |
| Other tangible fixed assets | 26 | €2,521 | €26,255 | +€23,734 | +942% |
| Financial fixed assets | 28 | €1,356,325 | €1,356,325 | = | 0.0% |
| Current assets | 29/58 | €803,997 | €788,311 | -€15,686 | -2.0% |
| Stocks and contracts in progress | 3 | €3,775 | €3,775 | = | 0.0% |
| Stocks | 30/36 | €3,775 | €3,775 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,185 | €10,961 | -€22,224 | -67.0% |
| Trade receivables | 40 | €23,189 | €10,063 | -€13,127 | -56.6% |
| Other amounts receivable | 41 | €9,995 | €898 | -€9,097 | -91.0% |
| Current investments | 50/53 | €504,535 | €556,095 | +€51,560 | +10.2% |
| Cash at bank and in hand | 54/58 | €258,068 | €210,521 | -€47,548 | -18.4% |
| Deferred charges and accrued income | 490/1 | €4,435 | €6,960 | +€2,526 | +57.0% |
| Total equity and liabilities | 10/49 | €2,220,044 | €2,301,486 | +€81,442 | +3.7% |
| Equity | 10/15 | €1,027,535 | €1,214,559 | +€187,023 | +18.2% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €109,464 | €159,464 | +€50,000 | +45.7% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Legal reserve | 130 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €19,464 | €69,464 | +€50,000 | +257% |
| Profit (loss) carried forward | 14 | €318,071 | €455,095 | +€137,023 | +43.1% |
| Amounts payable | 17/49 | €1,192,508 | €1,086,927 | -€105,581 | -8.9% |
| Amounts payable after more than one year | 17 | €895,000 | €895,000 | = | 0.0% |
| Financial debts | 170/4 | €895,000 | €895,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €297,508 | €191,927 | -€105,581 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €21,711 | - | -€21,711 | |
| Trade debts | 44 | €7,240 | €3,715 | -€3,525 | -48.7% |
| Suppliers | 440/4 | €7,240 | €3,715 | -€3,525 | -48.7% |
| Advances received on contracts in progress | 46 | €1,800 | - | -€1,800 | |
| Taxes, remuneration and social security | 45 | €64,116 | €28,814 | -€35,302 | -55.1% |
| Taxes | 450/3 | €64,116 | €28,814 | -€35,302 | -55.1% |
| Other amounts payable | 47/48 | €202,642 | €159,398 | -€43,243 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,822 | €20,458 | +€11,635 | +132% |
| Other operating charges | 640/8 | €2,246 | €4,677 | +€2,431 | +108% |
| Gross operating margin | 9900 | €273,256 | €309,015 | +€35,758 | +13.1% |
| Operating profit (loss) | 9901 | €262,188 | €283,880 | +€21,692 | +8.3% |
| Financial income | 75/76B | €29,670 | €42,215 | +€12,545 | +42.3% |
| Recurring financial income | 75 | €29,670 | €42,215 | +€12,545 | +42.3% |
| Financial charges | 65/66B | €102,651 | €234 | -€102,417 | -99.8% |
| Recurring financial charges | 65 | €102,651 | €234 | -€102,417 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €189,206 | €325,861 | +€136,654 | +72.2% |
| Income taxes | 67/77 | €69,508 | €88,837 | +€19,329 | +27.8% |
| Profit (loss) for the period | 9904 | €119,698 | €237,023 | +€117,325 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,698 | €237,023 | +€117,325 | +98.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.