ICREA DESIGN: 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.
ICREA DESIGN
Largest movements
- Tangible fixed assets -€38,174
down €38,174 (-63.9%), from €59,742 to €21,568
of which Leasing and similar rights: -€34,424
- Cash -€4,554
no longer reported in 2025 (was €4,554)
mainly Net result for the year (-€22,256) and Debts after one year (-€21,295)
- Receivables within one year -€4,244
down €4,244 (-58.0%), from €7,322 to €3,078
of which Other amounts receivable: -€3,714
- Profit (loss) carried forward -€22,256
down €22,256, from €6,005 to -€16,251
- Debts after one year -€21,295
no longer reported in 2025 (was €21,295)
- Current portion of long-term debt -€9,077
down €9,077 (-89.9%), from €10,092 to €1,015
- Other debts +€7,398
up €7,398 (+388%), from €1,906 to €9,304
- Trade debts -€4,411
down €4,411 (-39.4%), from €11,207 to €6,796
- Gross operating margin -€32,146
down €32,146 (-95.1%), from €33,805 to €1,659
- Depreciation -€3,727
down €3,727 (-26.0%), from €14,340 to €10,613
- Other operating charges -€1,401
down €1,401 (-48.7%), from €2,874 to €1,473
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 | €72,843 | €26,129 | -€46,714 | -64.1% |
| Fixed assets | 21/28 | €60,124 | €21,951 | -€38,173 | -63.5% |
| Tangible fixed assets | 22/27 | €59,742 | €21,568 | -€38,174 | -63.9% |
| Plant, machinery and equipment | 23 | €8,987 | €7,762 | -€1,225 | -13.6% |
| Furniture and vehicles | 24 | €16,331 | €13,806 | -€2,525 | -15.5% |
| Leasing and similar rights | 25 | €34,424 | - | -€34,424 | |
| Financial fixed assets | 28 | €382 | €383 | +€1 | +0.3% |
| Current assets | 29/58 | €12,719 | €4,178 | -€8,541 | -67.2% |
| Amounts receivable within one year | 40/41 | €7,322 | €3,078 | -€4,244 | -58.0% |
| Trade receivables | 40 | €3,383 | €2,853 | -€530 | -15.7% |
| Other amounts receivable | 41 | €3,939 | €225 | -€3,714 | -94.3% |
| Cash at bank and in hand | 54/58 | €4,554 | - | -€4,554 | |
| Deferred charges and accrued income | 490/1 | €843 | €1,100 | +€257 | +30.5% |
| Total equity and liabilities | 10/49 | €72,843 | €26,129 | -€46,714 | -64.1% |
| Equity | 10/15 | €22,515 | €259 | -€22,256 | -98.8% |
| Contributions | 10/11 | €14,650 | €14,650 | = | 0.0% |
| Contributions outside capital | 11 | €14,650 | €14,650 | = | 0.0% |
| Share premium | 1100/10 | €14,650 | €14,650 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,005 | -€16,251 | -€22,256 | |
| Amounts payable | 17/49 | €50,328 | €25,870 | -€24,458 | -48.6% |
| Amounts payable after more than one year | 17 | €21,295 | - | -€21,295 | |
| Financial debts | 170/4 | €21,295 | - | -€21,295 | |
| Amounts payable within one year | 42/48 | €29,033 | €25,870 | -€3,163 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €10,092 | €1,015 | -€9,077 | -89.9% |
| Financial debts | 43 | €4,610 | €7,166 | +€2,556 | +55.4% |
| Credit institutions | 430/8 | €4,610 | €7,166 | +€2,556 | +55.4% |
| Trade debts | 44 | €11,207 | €6,796 | -€4,411 | -39.4% |
| Suppliers | 440/4 | €11,207 | €6,796 | -€4,411 | -39.4% |
| Taxes, remuneration and social security | 45 | €1,218 | €1,589 | +€371 | +30.5% |
| Taxes | 450/3 | €1,218 | €1,589 | +€371 | +30.5% |
| Other amounts payable | 47/48 | €1,906 | €9,304 | +€7,398 | +388% |
| Non-recurring operating income | 76A | - | €7,617 | +€7,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,340 | €10,613 | -€3,727 | -26.0% |
| Other operating charges | 640/8 | €2,874 | €1,473 | -€1,401 | -48.7% |
| Non-recurring operating charges | 66A | - | €8,197 | +€8,197 | |
| Gross operating margin | 9900 | €33,805 | €1,659 | -€32,146 | -95.1% |
| Operating profit (loss) | 9901 | €16,591 | -€18,624 | -€35,215 | |
| Financial charges | 65/66B | €3,821 | €3,491 | -€330 | -8.6% |
| Recurring financial charges | 65 | €3,821 | €3,491 | -€330 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €12,770 | -€22,115 | -€34,885 | |
| Income taxes | 67/77 | €282 | €141 | -€141 | -50.0% |
| Profit (loss) for the period | 9904 | €12,488 | -€22,256 | -€34,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,488 | -€22,256 | -€34,744 |
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 20 October 2026 via checked.be.