Icsonviva: 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.
Icsonviva
Largest movements
- Cash +€49,286
up €49,286 (+49.8%), from €98,974 to €148,260
mainly Net result for the year (+€52,646) and Tax, wage and social debts (+€20,304)
- Receivables within one year +€11,115
new in 2025: €11,115
of which Trade receivables: +€11,094
- Tangible fixed assets +€5,238
up €5,238 (+66.2%), from €7,917 to €13,155
of which Other tangible fixed assets: +€6,137
- Deferred charges and accrued income -€3,447
down €3,447 (-9.5%), from €36,477 to €33,029
- Reserves +€52,646
up €52,646 (+47.4%), from €111,002 to €163,647
- Tax, wage and social debts +€20,304
up €20,304 (+48.9%), from €41,512 to €61,816
of which Taxes: +€21,804
- Other debts -€20,023
down €20,023 (-72.2%), from €27,738 to €7,715
- Trade debts +€9,265
up €9,265 (+4,280%), from €217 to €9,482
- Gross operating margin -€69,628
down €69,628 (-48.1%), from €144,864 to €75,237
- Taxes -€11,149
down €11,149 (-34.9%), from €31,970 to €20,821
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 | €185,468 | €247,659 | +€62,192 | +33.5% |
| Fixed assets | 21/28 | €50,017 | €55,255 | +€5,238 | +10.5% |
| Tangible fixed assets | 22/27 | €7,917 | €13,155 | +€5,238 | +66.2% |
| Furniture and vehicles | 24 | €3,596 | €2,697 | -€899 | -25.0% |
| Other tangible fixed assets | 26 | €4,321 | €10,458 | +€6,137 | +142% |
| Financial fixed assets | 28 | €42,100 | €42,100 | = | 0.0% |
| Current assets | 29/58 | €135,451 | €192,405 | +€56,954 | +42.0% |
| Amounts receivable within one year | 40/41 | - | €11,115 | +€11,115 | |
| Trade receivables | 40 | - | €11,094 | +€11,094 | |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €98,974 | €148,260 | +€49,286 | +49.8% |
| Deferred charges and accrued income | 490/1 | €36,477 | €33,029 | -€3,447 | -9.5% |
| Total equity and liabilities | 10/49 | €185,468 | €247,659 | +€62,192 | +33.5% |
| Equity | 10/15 | €116,002 | €168,647 | +€52,646 | +45.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €111,002 | €163,647 | +€52,646 | +47.4% |
| Distributable reserves | 133 | €111,002 | €163,647 | +€52,646 | +47.4% |
| Amounts payable | 17/49 | €69,466 | €79,012 | +€9,546 | +13.7% |
| Amounts payable within one year | 42/48 | €69,466 | €79,012 | +€9,546 | +13.7% |
| Trade debts | 44 | €217 | €9,482 | +€9,265 | +4,280% |
| Suppliers | 440/4 | €217 | €9,482 | +€9,265 | +4,280% |
| Taxes, remuneration and social security | 45 | €41,512 | €61,816 | +€20,304 | +48.9% |
| Taxes | 450/3 | €40,012 | €61,816 | +€21,804 | +54.5% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €27,738 | €7,715 | -€20,023 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €1,365 | +€379 | +38.5% |
| Other operating charges | 640/8 | €845 | €208 | -€638 | -75.4% |
| Gross operating margin | 9900 | €144,864 | €75,237 | -€69,628 | -48.1% |
| Operating profit (loss) | 9901 | €143,033 | €73,664 | -€69,369 | -48.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €63 | €197 | +€135 | +214% |
| Recurring financial charges | 65 | €63 | €197 | +€135 | +214% |
| Profit (loss) for the period before taxes | 9903 | €142,971 | €73,467 | -€69,505 | -48.6% |
| Income taxes | 67/77 | €31,970 | €20,821 | -€11,149 | -34.9% |
| Profit (loss) for the period | 9904 | €111,002 | €52,646 | -€58,356 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,002 | €52,646 | -€58,356 | -52.6% |
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.