iCounting: 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.
iCounting
Largest movements
- Current investments -€358,377
no longer reported in 2025 (was €358,377)
- Cash +€89,345
up €89,345 (+149.3%), from €59,860 to €149,205
mainly Current investments (+€358,377) and Other debts (+€81,410)
- Receivables within one year +€73,461
up €73,461 (+160.1%), from €45,885 to €119,346
of which Other amounts receivable: +€99,846
- Debts after one year -€152,249
down €152,249 (-36.7%), from €414,749 to €262,500
- Other debts +€81,410
new in 2025: €81,410
- Reserves -€57,678
down €57,678 (-11.6%), from €499,142 to €441,464
of which Distributable reserves: -€57,678
- Current portion of long-term debt -€39,842
down €39,842 (-69.5%), from €57,342 to €17,500
- Tax, wage and social debts -€22,582
down €22,582 (-54.7%), from €41,301 to €18,719
- Financial income -€43,621
down €43,621 (-92.9%), from €46,943 to €3,322
- Taxes -€16,428
down €16,428 (-47.0%), from €34,949 to €18,521
- Gross operating margin -€13,654
down €13,654 (-16.2%), from €84,210 to €70,556
- Other operating charges -€10,390
down €10,390 (-69.8%), from €14,883 to €4,493
- Financial charges -€2,358
down €2,358 (-12.5%), from €18,808 to €16,450
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 | €1,038,049 | €843,940 | -€194,109 | -18.7% |
| Fixed assets | 21/28 | €571,801 | €564,710 | -€7,091 | -1.2% |
| Tangible fixed assets | 22/27 | €568,070 | €560,979 | -€7,091 | -1.2% |
| Land and buildings | 22 | €562,477 | €553,102 | -€9,375 | -1.7% |
| Plant, machinery and equipment | 23 | €1,399 | €4,928 | +€3,529 | +252.3% |
| Furniture and vehicles | 24 | €4,194 | €2,949 | -€1,245 | -29.7% |
| Financial fixed assets | 28 | €3,731 | €3,731 | -€0 | 0.0% |
| Current assets | 29/58 | €466,248 | €279,230 | -€187,018 | -40.1% |
| Amounts receivable within one year | 40/41 | €45,885 | €119,346 | +€73,461 | +160.1% |
| Trade receivables | 40 | €26,385 | - | -€26,385 | |
| Other amounts receivable | 41 | €19,500 | €119,346 | +€99,846 | +512.0% |
| Current investments | 50/53 | €358,377 | - | -€358,377 | |
| Cash at bank and in hand | 54/58 | €59,860 | €149,205 | +€89,345 | +149.3% |
| Deferred charges and accrued income | 490/1 | €2,126 | €10,679 | +€8,553 | +402.3% |
| Total equity and liabilities | 10/49 | €1,038,049 | €843,940 | -€194,109 | -18.7% |
| Equity | 10/15 | €520,136 | €462,458 | -€57,678 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €499,142 | €441,464 | -€57,678 | -11.6% |
| Non-distributable reserves | 130/1 | €5,860 | €5,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,860 | €5,860 | = | 0.0% |
| Distributable reserves | 133 | €493,282 | €435,604 | -€57,678 | -11.7% |
| Profit (loss) carried forward | 14 | €2,394 | €2,394 | -€0 | 0.0% |
| Amounts payable | 17/49 | €517,913 | €381,481 | -€136,432 | -26.3% |
| Amounts payable after more than one year | 17 | €414,749 | €262,500 | -€152,249 | -36.7% |
| Financial debts | 170/4 | €414,749 | €262,500 | -€152,249 | -36.7% |
| Amounts payable within one year | 42/48 | €103,161 | €118,686 | +€15,525 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €57,342 | €17,500 | -€39,842 | -69.5% |
| Trade debts | 44 | €4,518 | €1,057 | -€3,461 | -76.6% |
| Suppliers | 440/4 | €4,518 | €1,057 | -€3,461 | -76.6% |
| Taxes, remuneration and social security | 45 | €41,301 | €18,719 | -€22,582 | -54.7% |
| Taxes | 450/3 | €41,301 | €18,719 | -€22,582 | -54.7% |
| Other amounts payable | 47/48 | - | €81,410 | +€81,410 | |
| Accrued charges and deferred income | 492/3 | €3 | €296 | +€293 | +9751.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,468 | €12,141 | +€673 | +5.9% |
| Other operating charges | 640/8 | €14,883 | €4,493 | -€10,390 | -69.8% |
| Gross operating margin | 9900 | €84,210 | €70,556 | -€13,654 | -16.2% |
| Operating profit (loss) | 9901 | €57,859 | €53,922 | -€3,937 | -6.8% |
| Financial income | 75/76B | €46,943 | €3,322 | -€43,621 | -92.9% |
| Recurring financial income | 75 | €46,943 | €3,322 | -€43,621 | -92.9% |
| Financial charges | 65/66B | €18,808 | €16,450 | -€2,358 | -12.5% |
| Recurring financial charges | 65 | €18,808 | €16,450 | -€2,358 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €85,994 | €40,795 | -€45,199 | -52.6% |
| Income taxes | 67/77 | €34,949 | €18,521 | -€16,428 | -47.0% |
| Profit (loss) for the period | 9904 | €51,045 | €22,274 | -€28,771 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,045 | €22,274 | -€28,771 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.