ICRK: 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.
ICRK
Largest movements
- Receivables within one year +€5,522
up €5,522 (+2,125%), from €260 to €5,782
of which Trade receivables: +€4,223
- Tangible fixed assets -€2,183
down €2,183 (-30.8%), from €7,099 to €4,916
of which Furniture and vehicles: -€1,724
- Cash -€630
down €630 (-2.3%), from €27,197 to €26,566
mainly Contributions, distributions and other (-€28,827) and Receivables within one year (-€5,522)
- Other debts +€20,531
up €20,531 (+669%), from €3,070 to €23,601
- Profit (loss) carried forward -€16,880
down €16,880 (-59.2%), from €28,507 to €11,627
- Trade debts -€645
no longer reported in 2025 (was €645)
- Gross operating margin -€10,126
down €10,126 (-34.9%), from €29,028 to €18,903
- Depreciation -€3,793
down €3,793 (-63.5%), from €5,976 to €2,183
- Taxes -€3,699
down €3,699 (-49.8%), from €7,422 to €3,723
- Other operating charges +€533
up €533 (+75.1%), from €710 to €1,243
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 | €35,190 | €37,682 | +€2,492 | +7.1% |
| Fixed assets | 21/28 | €7,099 | €4,916 | -€2,183 | -30.8% |
| Tangible fixed assets | 22/27 | €7,099 | €4,916 | -€2,183 | -30.8% |
| Plant, machinery and equipment | 23 | €2,401 | €1,942 | -€459 | -19.1% |
| Furniture and vehicles | 24 | €4,698 | €2,974 | -€1,724 | -36.7% |
| Current assets | 29/58 | €28,091 | €32,766 | +€4,675 | +16.6% |
| Amounts receivable within one year | 40/41 | €260 | €5,782 | +€5,522 | +2,125% |
| Trade receivables | 40 | €260 | €4,483 | +€4,223 | +1,625% |
| Other amounts receivable | 41 | - | €1,299 | +€1,299 | |
| Cash at bank and in hand | 54/58 | €27,197 | €26,566 | -€630 | -2.3% |
| Deferred charges and accrued income | 490/1 | €635 | €418 | -€217 | -34.2% |
| Total equity and liabilities | 10/49 | €35,190 | €37,682 | +€2,492 | +7.1% |
| Equity | 10/15 | €30,907 | €13,707 | -€17,200 | -55.7% |
| Contributions | 10/11 | €2,400 | €2,080 | -€320 | -13.3% |
| Profit (loss) carried forward | 14 | €28,507 | €11,627 | -€16,880 | -59.2% |
| Amounts payable | 17/49 | €4,284 | €23,976 | +€19,692 | +460% |
| Amounts payable within one year | 42/48 | €4,284 | €23,976 | +€19,692 | +460% |
| Trade debts | 44 | €645 | - | -€645 | |
| Suppliers | 440/4 | €645 | - | -€645 | |
| Taxes, remuneration and social security | 45 | €569 | €375 | -€194 | -34.1% |
| Taxes | 450/3 | €569 | €375 | -€194 | -34.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,070 | €23,601 | +€20,531 | +669% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,976 | €2,183 | -€3,793 | -63.5% |
| Other operating charges | 640/8 | €710 | €1,243 | +€533 | +75.1% |
| Non-recurring operating charges | 66A | €63 | €50 | -€13 | -20.8% |
| Gross operating margin | 9900 | €29,028 | €18,903 | -€10,126 | -34.9% |
| Operating profit (loss) | 9901 | €22,279 | €15,426 | -€6,853 | -30.8% |
| Financial income | 75/76B | €44 | €73 | +€29 | +67.1% |
| Recurring financial income | 75 | €44 | €73 | +€29 | +67.1% |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.6% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €22,187 | €15,349 | -€6,838 | -30.8% |
| Income taxes | 67/77 | €7,422 | €3,723 | -€3,699 | -49.8% |
| Profit (loss) for the period | 9904 | €14,765 | €11,627 | -€3,139 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,765 | €11,627 | -€3,139 | -21.3% |
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 15 October 2026 via checked.be.