iConcept: 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.
iConcept
Largest movements
- Current investments -€105,000
down €105,000 (-37.5%), from €280,000 to €175,000
- Cash +€52,919
up €52,919 (+83.2%), from €63,617 to €116,536
mainly Current investments (+€105,000) and Receivables within one year (+€22,624)
- Receivables within one year -€22,624
down €22,624 (-81.8%), from €27,661 to €5,037
of which Trade receivables: -€20,540
- Tangible fixed assets +€18,365
up €18,365 (+138.3%), from €13,279 to €31,644
- Reserves -€53,506
down €53,506 (-13.9%), from €383,623 to €330,117
- Gross operating margin -€94,266
down €94,266, from €87,730 to -€6,536
- Taxes -€18,058
down €18,058 (-96.9%), from €18,631 to €574
- Depreciation -€6,980
down €6,980 (-73.9%), from €9,445 to €2,465
- Financial income -€5,074
down €5,074 (-36.0%), from €14,096 to €9,021
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 | €384,557 | €328,217 | -€56,340 | -14.7% |
| Fixed assets | 21/28 | €13,279 | €31,644 | +€18,365 | +138.3% |
| Tangible fixed assets | 22/27 | €13,279 | €31,644 | +€18,365 | +138.3% |
| Furniture and vehicles | 24 | €13,279 | €31,644 | +€18,365 | +138.3% |
| Current assets | 29/58 | €371,278 | €296,573 | -€74,705 | -20.1% |
| Amounts receivable within one year | 40/41 | €27,661 | €5,037 | -€22,624 | -81.8% |
| Trade receivables | 40 | €20,540 | €0 | -€20,540 | -100.0% |
| Other amounts receivable | 41 | €7,121 | €5,037 | -€2,083 | -29.3% |
| Current investments | 50/53 | €280,000 | €175,000 | -€105,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €63,617 | €116,536 | +€52,919 | +83.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €384,557 | €328,217 | -€56,340 | -14.7% |
| Equity | 10/15 | €383,623 | €328,217 | -€55,405 | -14.4% |
| Reserves | 13 | €383,623 | €330,117 | -€53,506 | -13.9% |
| Distributable reserves | 133 | €383,623 | €330,117 | -€53,506 | -13.9% |
| Profit (loss) carried forward | 14 | - | -€1,900 | -€1,900 | |
| Amounts payable | 17/49 | €935 | €0 | -€935 | -100.0% |
| Amounts payable within one year | 42/48 | €935 | €0 | -€935 | -100.0% |
| Trade debts | 44 | €208 | €0 | -€208 | -100.0% |
| Suppliers | 440/4 | €208 | €0 | -€208 | -100.0% |
| Taxes, remuneration and social security | 45 | €726 | €0 | -€726 | -100.0% |
| Taxes | 450/3 | €726 | €0 | -€726 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,445 | €2,465 | -€6,980 | -73.9% |
| Other operating charges | 640/8 | €1,597 | €1,154 | -€443 | -27.8% |
| Gross operating margin | 9900 | €87,730 | -€6,536 | -€94,266 | |
| Operating profit (loss) | 9901 | €76,688 | -€10,155 | -€86,842 | |
| Financial income | 75/76B | €14,096 | €9,021 | -€5,074 | -36.0% |
| Recurring financial income | 75 | €14,096 | €9,021 | -€5,074 | -36.0% |
| Financial charges | 65/66B | €119 | €193 | +€74 | +61.8% |
| Recurring financial charges | 65 | €119 | €193 | +€74 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €90,664 | -€1,326 | -€91,990 | |
| Income taxes | 67/77 | €18,631 | €574 | -€18,058 | -96.9% |
| Profit (loss) for the period | 9904 | €72,033 | -€1,900 | -€73,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,033 | -€1,900 | -€73,933 |
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 9 October 2026 via checked.be.