ICONOS: 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.
ICONOS
Largest movements
- Tangible fixed assets -€21,375
down €21,375 (-8.9%), from €239,685 to €218,310
of which Land and buildings: -€17,293
- Cash +€5,481
up €5,481 (+22.2%), from €24,717 to €30,198
mainly Depreciation (+€21,375) and Net result for the year (+€3,986)
- Debts after one year -€17,308
down €17,308 (-16.2%), from €106,557 to €89,249
- Profit (loss) carried forward +€5,000
up €5,000 (+8.2%), from €61,061 to €66,061
- Gross operating margin -€3,742
down €3,742 (-9.5%), from €39,531 to €35,790
- Other operating charges -€1,111
down €1,111 (-20.0%), from €5,542 to €4,432
- Financial charges -€501
down €501 (-17.9%), from €2,808 to €2,307
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 | €264,802 | €250,392 | -€14,411 | -5.4% |
| Fixed assets | 21/28 | €239,685 | €218,310 | -€21,375 | -8.9% |
| Tangible fixed assets | 22/27 | €239,685 | €218,310 | -€21,375 | -8.9% |
| Land and buildings | 22 | €227,892 | €210,600 | -€17,293 | -7.6% |
| Plant, machinery and equipment | 23 | €9,819 | €6,555 | -€3,264 | -33.2% |
| Furniture and vehicles | 24 | €1,974 | €1,155 | -€818 | -41.5% |
| Current assets | 29/58 | €25,117 | €32,082 | +€6,965 | +27.7% |
| Amounts receivable within one year | 40/41 | €401 | €1,804 | +€1,403 | +350.2% |
| Trade receivables | 40 | - | €1,804 | +€1,804 | |
| Other amounts receivable | 41 | €401 | €0 | -€401 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,717 | €30,198 | +€5,481 | +22.2% |
| Deferred charges and accrued income | 490/1 | - | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €264,802 | €250,392 | -€14,411 | -5.4% |
| Equity | 10/15 | €132,178 | €135,331 | +€3,153 | +2.4% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €59,916 | €58,070 | -€1,847 | -3.1% |
| Tax-exempt reserves | 132 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Distributable reserves | 133 | €24,916 | €28,070 | +€3,153 | +12.7% |
| Profit (loss) carried forward | 14 | €61,061 | €66,061 | +€5,000 | +8.2% |
| Amounts payable | 17/49 | €132,625 | €115,061 | -€17,564 | -13.2% |
| Amounts payable after more than one year | 17 | €106,557 | €89,249 | -€17,308 | -16.2% |
| Financial debts | 170/4 | €106,557 | €89,249 | -€17,308 | -16.2% |
| Amounts payable within one year | 42/48 | €24,648 | €24,266 | -€381 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €18,571 | €17,308 | -€1,263 | -6.8% |
| Trade debts | 44 | €1,724 | €2,606 | +€882 | +51.2% |
| Suppliers | 440/4 | €1,724 | €2,606 | +€882 | +51.2% |
| Taxes, remuneration and social security | 45 | €278 | €1,591 | +€1,314 | +473.4% |
| Taxes | 450/3 | €278 | €1,591 | +€1,314 | +473.4% |
| Other amounts payable | 47/48 | €4,076 | €2,761 | -€1,315 | -32.3% |
| Accrued charges and deferred income | 492/3 | €1,420 | €1,546 | +€125 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,375 | €21,375 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,542 | €4,432 | -€1,111 | -20.0% |
| Gross operating margin | 9900 | €39,531 | €35,790 | -€3,742 | -9.5% |
| Operating profit (loss) | 9901 | €12,613 | €9,983 | -€2,631 | -20.9% |
| Financial income | 75/76B | €59 | €162 | +€103 | +175.3% |
| Recurring financial income | 75 | €59 | €162 | +€103 | +175.3% |
| Financial charges | 65/66B | €2,808 | €2,307 | -€501 | -17.9% |
| Recurring financial charges | 65 | €2,808 | €2,307 | -€501 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €9,864 | €7,838 | -€2,026 | -20.5% |
| Income taxes | 67/77 | €3,782 | €3,852 | +€70 | +1.9% |
| Profit (loss) for the period | 9904 | €6,083 | €3,986 | -€2,096 | -34.5% |
| Transfer from tax-exempt reserves | 789 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,083 | €8,986 | +€2,904 | +47.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.