ICT 4 KMO: 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.
ICT 4 KMO
Largest movements
- Receivables within one year +€13,678
up €13,678 (+58.2%), from €23,494 to €37,172
of which Trade receivables: +€10,957
- Cash -€8,861
down €8,861 (-16.4%), from €54,122 to €45,261
mainly Investment in fixed assets (net) (-€15,246) and Receivables within one year (-€13,678)
- Tangible fixed assets -€2,511
down €2,511 (-3.8%), from €66,697 to €64,186
of which Furniture and vehicles: -€2,356
- Stocks and contracts +€1,975
up €1,975 (+20.9%), from €9,448 to €11,423
- Other debts +€5,881
up €5,881 (+35.5%), from €16,558 to €22,439
- Debts after one year -€5,207
down €5,207 (-62.3%), from €8,356 to €3,149
- Reserves +€4,500
up €4,500 (+6.7%), from €66,900 to €71,400
- Tax, wage and social debts -€3,649
down €3,649 (-31.0%), from €11,777 to €8,128
- Trade debts +€1,833
up €1,833 (+34.3%), from €5,340 to €7,172
- Gross operating margin -€8,385
down €8,385 (-24.3%), from €34,568 to €26,183
- Taxes -€3,346
down €3,346 (-60.8%), from €5,506 to €2,160
- Depreciation +€1,264
up €1,264 (+7.7%), from €16,494 to €17,757
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 | €155,874 | €160,691 | +€4,817 | +3.1% |
| Fixed assets | 21/28 | €66,697 | €64,186 | -€2,511 | -3.8% |
| Tangible fixed assets | 22/27 | €66,697 | €64,186 | -€2,511 | -3.8% |
| Plant, machinery and equipment | 23 | €194 | €39 | -€156 | -80.1% |
| Furniture and vehicles | 24 | €66,503 | €64,148 | -€2,356 | -3.5% |
| Current assets | 29/58 | €89,176 | €96,505 | +€7,329 | +8.2% |
| Stocks and contracts in progress | 3 | €9,448 | €11,423 | +€1,975 | +20.9% |
| Stocks | 30/36 | €9,448 | €11,423 | +€1,975 | +20.9% |
| Amounts receivable within one year | 40/41 | €23,494 | €37,172 | +€13,678 | +58.2% |
| Trade receivables | 40 | €23,417 | €34,374 | +€10,957 | +46.8% |
| Other amounts receivable | 41 | €77 | €2,799 | +€2,722 | +3,525% |
| Cash at bank and in hand | 54/58 | €54,122 | €45,261 | -€8,861 | -16.4% |
| Deferred charges and accrued income | 490/1 | €2,112 | €2,648 | +€536 | +25.4% |
| Total equity and liabilities | 10/49 | €155,874 | €160,691 | +€4,817 | +3.1% |
| Equity | 10/15 | €101,239 | €105,832 | +€4,593 | +4.5% |
| Contributions | 10/11 | €23,100 | €23,100 | = | 0.0% |
| Reserves | 13 | €66,900 | €71,400 | +€4,500 | +6.7% |
| Distributable reserves | 133 | €66,900 | €71,400 | +€4,500 | +6.7% |
| Profit (loss) carried forward | 14 | €11,239 | €11,332 | +€93 | +0.8% |
| Amounts payable | 17/49 | €54,635 | €54,860 | +€224 | +0.4% |
| Amounts payable after more than one year | 17 | €8,356 | €3,149 | -€5,207 | -62.3% |
| Financial debts | 170/4 | €8,356 | €3,149 | -€5,207 | -62.3% |
| Amounts payable within one year | 42/48 | €38,649 | €42,946 | +€4,297 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €4,975 | €5,207 | +€232 | +4.7% |
| Trade debts | 44 | €5,340 | €7,172 | +€1,833 | +34.3% |
| Suppliers | 440/4 | €5,340 | €7,172 | +€1,833 | +34.3% |
| Taxes, remuneration and social security | 45 | €11,777 | €8,128 | -€3,649 | -31.0% |
| Taxes | 450/3 | €11,777 | €8,128 | -€3,649 | -31.0% |
| Other amounts payable | 47/48 | €16,558 | €22,439 | +€5,881 | +35.5% |
| Accrued charges and deferred income | 492/3 | €7,631 | €8,765 | +€1,134 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,494 | €17,757 | +€1,264 | +7.7% |
| Other operating charges | 640/8 | €797 | €1,016 | +€219 | +27.4% |
| Gross operating margin | 9900 | €34,568 | €26,183 | -€8,385 | -24.3% |
| Operating profit (loss) | 9901 | €17,277 | €7,410 | -€9,867 | -57.1% |
| Financial income | 75/76B | €32 | €2 | -€29 | -92.5% |
| Recurring financial income | 75 | €32 | €2 | -€29 | -92.5% |
| Financial charges | 65/66B | €933 | €660 | -€274 | -29.3% |
| Recurring financial charges | 65 | €933 | €660 | -€274 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €16,376 | €6,753 | -€9,623 | -58.8% |
| Income taxes | 67/77 | €5,506 | €2,160 | -€3,346 | -60.8% |
| Profit (loss) for the period | 9904 | €10,870 | €4,593 | -€6,277 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,870 | €4,593 | -€6,277 | -57.7% |
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 18 October 2026 via checked.be.