ICS CONSULTING: 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.
ICS CONSULTING
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash +€20,750
up €20,750 (+70.6%), from €29,377 to €50,127
mainly Current investments (+€80,000) and Net result for the year (+€20,766)
- Tangible fixed assets -€7,514
down €7,514 (-52.2%), from €14,402 to €6,888
- Receivables within one year -€5,069
down €5,069 (-7.3%), from €69,801 to €64,731
of which Trade receivables: -€4,204
- Profit (loss) carried forward -€58,058
down €58,058 (-44.8%), from €129,561 to €71,503
- Trade debts -€10,115
down €10,115 (-94.9%), from €10,654 to €539
- Tax, wage and social debts -€3,440
down €3,440 (-28.1%), from €12,264 to €8,824
- Taxes +€15,415
new in 2025: €15,415
- Gross operating margin +€11,533
up €11,533 (+32.7%), from €35,298 to €46,831
- Other operating charges -€1,295
down €1,295 (-45.1%), from €2,876 to €1,580
- Staff costs +€830
up €830 (+96.0%), from €864 to €1,693
- Financial income -€805
down €805 (-76.5%), from €1,053 to €247
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 | €193,580 | €121,746 | -€71,833 | -37.1% |
| Fixed assets | 21/28 | €14,402 | €6,888 | -€7,514 | -52.2% |
| Tangible fixed assets | 22/27 | €14,402 | €6,888 | -€7,514 | -52.2% |
| Furniture and vehicles | 24 | €14,402 | €6,888 | -€7,514 | -52.2% |
| Current assets | 29/58 | €179,178 | €114,858 | -€64,319 | -35.9% |
| Amounts receivable within one year | 40/41 | €69,801 | €64,731 | -€5,069 | -7.3% |
| Trade receivables | 40 | €65,300 | €61,096 | -€4,204 | -6.4% |
| Other amounts receivable | 41 | €4,501 | €3,635 | -€865 | -19.2% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €29,377 | €50,127 | +€20,750 | +70.6% |
| Total equity and liabilities | 10/49 | €193,580 | €121,746 | -€71,833 | -37.1% |
| Equity | 10/15 | €150,021 | €91,963 | -€58,058 | -38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,561 | €71,503 | -€58,058 | -44.8% |
| Amounts payable | 17/49 | €43,559 | €29,783 | -€13,776 | -31.6% |
| Amounts payable within one year | 42/48 | €43,559 | €29,783 | -€13,776 | -31.6% |
| Trade debts | 44 | €10,654 | €539 | -€10,115 | -94.9% |
| Suppliers | 440/4 | €10,654 | €539 | -€10,115 | -94.9% |
| Taxes, remuneration and social security | 45 | €12,264 | €8,824 | -€3,440 | -28.1% |
| Taxes | 450/3 | €12,264 | €8,824 | -€3,440 | -28.1% |
| Other amounts payable | 47/48 | €20,641 | €20,420 | -€221 | -1.1% |
| Remuneration, social security and pensions | 62 | €864 | €1,693 | +€830 | +96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,514 | €7,514 | = | 0.0% |
| Other operating charges | 640/8 | €2,876 | €1,580 | -€1,295 | -45.1% |
| Gross operating margin | 9900 | €35,298 | €46,831 | +€11,533 | +32.7% |
| Operating profit (loss) | 9901 | €24,045 | €36,044 | +€11,999 | +49.9% |
| Financial income | 75/76B | €1,053 | €247 | -€805 | -76.5% |
| Recurring financial income | 75 | €1,053 | €247 | -€805 | -76.5% |
| Financial charges | 65/66B | €96 | €111 | +€15 | +15.7% |
| Recurring financial charges | 65 | €96 | €111 | +€15 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €25,002 | €36,181 | +€11,179 | +44.7% |
| Income taxes | 67/77 | - | €15,415 | +€15,415 | |
| Profit (loss) for the period | 9904 | €25,002 | €20,766 | -€4,236 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,002 | €20,766 | -€4,236 | -16.9% |
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 16 October 2026 via checked.be.