iCreate: 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.
iCreate
Largest movements
- Cash +€1,455
up €1,455 (+1529.7%), from €95 to €1,550
- Tangible fixed assets -€188
down €188 (-63.9%), from €294 to €106
- Other debts +€2,567
up €2,567 (+56.0%), from €4,585 to €7,152
- Profit (loss) carried forward -€1,300
down €1,300 (-6.5%), from -€19,921 to -€21,221
- Purchases and services +€2,854
new in 2024: €2,854
- Turnover +€2,565
new in 2024: €2,565
- Other operating charges +€403
new in 2024: €403
- Gross operating margin -€270
down €270 (-1438.9%), from -€19 to -€289
- Financial charges +€240
up €240 (+133.3%), from €180 to €420
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,664 | €2,931 | +€1,267 | +76.1% |
| Fixed assets | 21/28 | €294 | €106 | -€188 | -63.9% |
| Tangible fixed assets | 22/27 | €294 | €106 | -€188 | -63.9% |
| Plant, machinery and equipment | 23 | €294 | €106 | -€188 | -63.9% |
| Current assets | 29/58 | €1,370 | €2,825 | +€1,455 | +106.2% |
| Stocks and contracts in progress | 3 | €1,275 | €1,275 | = | 0.0% |
| Stocks | 30/36 | €1,275 | €1,275 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95 | €1,550 | +€1,455 | +1529.7% |
| Total equity and liabilities | 10/49 | €1,664 | €2,931 | +€1,267 | +76.1% |
| Equity | 10/15 | -€2,921 | -€4,221 | -€1,300 | -44.5% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,921 | -€21,221 | -€1,300 | -6.5% |
| Amounts payable | 17/49 | €4,585 | €7,152 | +€2,567 | +56.0% |
| Amounts payable within one year | 42/48 | €4,585 | €7,152 | +€2,567 | +56.0% |
| Other amounts payable | 47/48 | €4,585 | €7,152 | +€2,567 | +56.0% |
| Turnover | 70 | - | €2,565 | +€2,565 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,854 | +€2,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €188 | +€1 | +0.3% |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | -€19 | -€289 | -€270 | -1438.9% |
| Operating profit (loss) | 9901 | -€206 | -€880 | -€674 | -326.6% |
| Financial charges | 65/66B | €180 | €420 | +€240 | +133.3% |
| Recurring financial charges | 65 | €180 | €420 | +€240 | +133.3% |
| Profit (loss) for the period before taxes | 9903 | -€386 | -€1,300 | -€914 | -236.5% |
| Profit (loss) for the period | 9904 | -€386 | -€1,300 | -€914 | -236.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€386 | -€1,300 | -€914 | -236.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.