ICONS: 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.
ICONS
Largest movements
- Tangible fixed assets -€7,688
down €7,688 (-6.1%), from €126,155 to €118,467
of which Land and buildings: -€5,711
- Receivables within one year +€4,815
up €4,815 (+9.0%), from €53,495 to €58,309
of which Other amounts receivable: +€2,993
- Reserves +€9,611
up €9,611 (+7.6%), from €126,507 to €136,118
- Debts after one year -€7,893
down €7,893 (-27.1%), from €29,100 to €21,207
- Tax, wage and social debts +€7,282
up €7,282 (+61.5%), from €11,849 to €19,131
- Trade debts -€6,636
down €6,636 (-68.1%), from €9,739 to €3,103
- Other debts -€5,041
down €5,041 (-100.0%), from €5,041 to €0
- Gross operating margin +€10,708
up €10,708 (+38.6%), from €27,750 to €38,458
- Taxes +€5,195
up €5,195 (+75.3%), from €6,896 to €12,092
- Financial charges -€1,047
down €1,047 (-13.5%), from €7,773 to €6,725
- Depreciation -€522
down €522 (-6.4%), from €8,210 to €7,688
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 | €212,463 | €209,776 | -€2,687 | -1.3% |
| Fixed assets | 21/28 | €126,155 | €118,467 | -€7,688 | -6.1% |
| Tangible fixed assets | 22/27 | €126,155 | €118,467 | -€7,688 | -6.1% |
| Land and buildings | 22 | €120,048 | €114,337 | -€5,711 | -4.8% |
| Plant, machinery and equipment | 23 | €2,931 | €2,278 | -€653 | -22.3% |
| Furniture and vehicles | 24 | €3,176 | €1,852 | -€1,324 | -41.7% |
| Current assets | 29/58 | €86,308 | €91,309 | +€5,002 | +5.8% |
| Stocks and contracts in progress | 3 | €643 | €643 | -€0 | 0.0% |
| Stocks | 30/36 | €643 | €643 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €53,495 | €58,309 | +€4,815 | +9.0% |
| Trade receivables | 40 | €50,282 | €52,104 | +€1,822 | +3.6% |
| Other amounts receivable | 41 | €3,212 | €6,205 | +€2,993 | +93.2% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €27,786 | €29,057 | +€1,271 | +4.6% |
| Deferred charges and accrued income | 490/1 | €4,384 | €3,299 | -€1,084 | -24.7% |
| Total equity and liabilities | 10/49 | €212,463 | €209,776 | -€2,687 | -1.3% |
| Equity | 10/15 | €145,107 | €155,724 | +€10,617 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,507 | €136,118 | +€9,611 | +7.6% |
| Distributable reserves | 133 | €126,507 | €136,118 | +€9,611 | +7.6% |
| Profit (loss) carried forward | 14 | - | €1,006 | +€1,006 | |
| Amounts payable | 17/49 | €67,356 | €54,052 | -€13,304 | -19.8% |
| Amounts payable after more than one year | 17 | €29,100 | €21,207 | -€7,893 | -27.1% |
| Financial debts | 170/4 | €29,100 | €21,207 | -€7,893 | -27.1% |
| Amounts payable within one year | 42/48 | €37,592 | €32,845 | -€4,747 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €7,576 | €7,893 | +€317 | +4.2% |
| Financial debts | 43 | €3,387 | €2,718 | -€670 | -19.8% |
| Credit institutions | 430/8 | €3,387 | €2,718 | -€670 | -19.8% |
| Trade debts | 44 | €9,739 | €3,103 | -€6,636 | -68.1% |
| Suppliers | 440/4 | €9,739 | €3,103 | -€6,636 | -68.1% |
| Taxes, remuneration and social security | 45 | €11,849 | €19,131 | +€7,282 | +61.5% |
| Taxes | 450/3 | €11,849 | €19,131 | +€7,282 | +61.5% |
| Other amounts payable | 47/48 | €5,041 | €0 | -€5,041 | -100.0% |
| Accrued charges and deferred income | 492/3 | €663 | €0 | -€663 | -100.0% |
| Non-recurring operating income | 76A | €11,821 | €0 | -€11,821 | -100.0% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,210 | €7,688 | -€522 | -6.4% |
| Other operating charges | 640/8 | €2,564 | €2,385 | -€180 | -7.0% |
| Non-recurring operating charges | 66A | €973 | €0 | -€973 | -100.0% |
| Gross operating margin | 9900 | €27,750 | €38,458 | +€10,708 | +38.6% |
| Operating profit (loss) | 9901 | €15,753 | €28,385 | +€12,632 | +80.2% |
| Financial income | 75/76B | €2 | €43 | +€41 | +1641.7% |
| Recurring financial income | 75 | €2 | €43 | +€41 | +1641.7% |
| Financial charges | 65/66B | €7,773 | €6,725 | -€1,047 | -13.5% |
| Recurring financial charges | 65 | €7,773 | €6,725 | -€1,047 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €7,983 | €21,702 | +€13,720 | +171.9% |
| Income taxes | 67/77 | €6,896 | €12,092 | +€5,195 | +75.3% |
| Profit (loss) for the period | 9904 | €1,086 | €9,611 | +€8,524 | +784.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | €9,611 | +€8,524 | +784.7% |
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 6 October 2026 via checked.be.