ICPSY: 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.
ICPSY
Largest movements
- Receivables within one year +€7,608
up €7,608 (+28.1%), from €27,046 to €34,654
of which Trade receivables: +€7,608
- Cash -€2,403
down €2,403 (-83.4%), from €2,882 to €479
mainly Receivables within one year (-€7,608) and Trade debts (-€2,136)
- Other debts +€5,835
new in 2025: €5,835
- Profit (loss) carried forward +€2,172
up €2,172 (+12.2%), from €17,862 to €20,034
- Trade debts -€2,136
down €2,136 (-57.9%), from €3,690 to €1,554
- Tax, wage and social debts -€667
down €667 (-8.2%), from €8,176 to €7,509
of which Remuneration and social security: -€1,533
- Gross operating margin -€21,228
down €21,228 (-82.8%), from €25,647 to €4,419
- Taxes -€4,652
down €4,652 (-77.5%), from €6,000 to €1,348
- Staff costs +€297
new in 2025: €297
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 | €29,928 | €35,133 | +€5,205 | +17.4% |
| Current assets | 29/58 | €29,928 | €35,133 | +€5,205 | +17.4% |
| Amounts receivable within one year | 40/41 | €27,046 | €34,654 | +€7,608 | +28.1% |
| Trade receivables | 40 | €1,743 | €9,351 | +€7,608 | +437% |
| Other amounts receivable | 41 | €25,303 | €25,303 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,882 | €479 | -€2,403 | -83.4% |
| Total equity and liabilities | 10/49 | €29,928 | €35,133 | +€5,205 | +17.4% |
| Equity | 10/15 | €18,062 | €20,234 | +€2,172 | +12.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Capital | 10 | €200 | €200 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Uncalled capital | 101 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,862 | €20,034 | +€2,172 | +12.2% |
| Amounts payable | 17/49 | €11,866 | €14,898 | +€3,032 | +25.6% |
| Amounts payable within one year | 42/48 | €11,866 | €14,898 | +€3,032 | +25.6% |
| Trade debts | 44 | €3,690 | €1,554 | -€2,136 | -57.9% |
| Suppliers | 440/4 | €3,690 | €1,554 | -€2,136 | -57.9% |
| Taxes, remuneration and social security | 45 | €8,176 | €7,509 | -€667 | -8.2% |
| Taxes | 450/3 | €6,643 | €7,509 | +€866 | +13.0% |
| Remuneration and social security | 454/9 | €1,533 | - | -€1,533 | |
| Other amounts payable | 47/48 | - | €5,835 | +€5,835 | |
| Remuneration, social security and pensions | 62 | - | €297 | +€297 | |
| Other operating charges | 640/8 | €772 | €646 | -€126 | -16.3% |
| Non-recurring operating charges | 66A | €1,017 | - | -€1,017 | |
| Gross operating margin | 9900 | €25,647 | €4,419 | -€21,228 | -82.8% |
| Operating profit (loss) | 9901 | €23,858 | €3,476 | -€20,382 | -85.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | - | -€45 | -€45 | |
| Recurring financial charges | 65 | - | -€45 | -€45 | |
| Profit (loss) for the period before taxes | 9903 | €23,862 | €3,520 | -€20,342 | -85.2% |
| Income taxes | 67/77 | €6,000 | €1,348 | -€4,652 | -77.5% |
| Profit (loss) for the period | 9904 | €17,862 | €2,173 | -€15,689 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,862 | €2,173 | -€15,689 | -87.8% |
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 24 October 2026 via checked.be.