ICT BATIMENT: 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 BATIMENT
Largest movements
- Tangible fixed assets +€28,569
up €28,569 (+973%), from €2,937 to €31,506
of which Furniture and vehicles: +€29,076
- Cash -€19,449
down €19,449 (-32.0%), from €60,790 to €41,341
mainly Investment in fixed assets (net) (-€32,773) and Receivables within one year (-€12,566)
- Receivables within one year +€12,566
up €12,566 (+44.2%), from €28,443 to €41,009
of which Trade receivables: +€12,256
- Trade debts +€16,389
up €16,389 (+774%), from €2,117 to €18,506
- Debts after one year +€8,642
new in 2025: €8,642
- Other debts -€6,554
down €6,554 (-60.3%), from €10,861 to €4,307
- Profit (loss) carried forward +€1,799
up €1,799 (+3.4%), from €53,243 to €55,042
- Current portion of long-term debt +€1,501
up €1,501 (+6.6%), from €22,857 to €24,358
- Gross operating margin -€24,932
down €24,932 (-84.6%), from €29,477 to €4,545
- Taxes -€18,265
new in 2025: -€18,265
- Purchases and services +€17,178
up €17,178 (+23.3%), from €73,586 to €90,764
- Turnover -€7,754
down €7,754 (-7.5%), from €103,063 to €95,309
- Other operating charges +€7,403
up €7,403 (+69.6%), from €10,629 to €18,032
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 | €92,170 | €113,856 | +€21,686 | +23.5% |
| Fixed assets | 21/28 | €2,937 | €31,506 | +€28,569 | +973% |
| Tangible fixed assets | 22/27 | €2,937 | €31,506 | +€28,569 | +973% |
| Plant, machinery and equipment | 23 | €1,106 | €599 | -€507 | -45.8% |
| Furniture and vehicles | 24 | €1,831 | €30,907 | +€29,076 | +1,588% |
| Current assets | 29/58 | €89,233 | €82,350 | -€6,883 | -7.7% |
| Amounts receivable within one year | 40/41 | €28,443 | €41,009 | +€12,566 | +44.2% |
| Trade receivables | 40 | €3,443 | €15,699 | +€12,256 | +356% |
| Other amounts receivable | 41 | €25,000 | €25,310 | +€310 | +1.2% |
| Cash at bank and in hand | 54/58 | €60,790 | €41,341 | -€19,449 | -32.0% |
| Total equity and liabilities | 10/49 | €92,170 | €113,856 | +€21,686 | +23.5% |
| Equity | 10/15 | €56,243 | €58,042 | +€1,799 | +3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,243 | €55,042 | +€1,799 | +3.4% |
| Amounts payable | 17/49 | €35,927 | €55,814 | +€19,887 | +55.4% |
| Amounts payable after more than one year | 17 | - | €8,642 | +€8,642 | |
| Financial debts | 170/4 | - | €8,642 | +€8,642 | |
| Amounts payable within one year | 42/48 | €35,927 | €47,171 | +€11,244 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €22,857 | €24,358 | +€1,501 | +6.6% |
| Trade debts | 44 | €2,117 | €18,506 | +€16,389 | +774% |
| Suppliers | 440/4 | €2,117 | €18,506 | +€16,389 | +774% |
| Taxes, remuneration and social security | 45 | €92 | - | -€92 | |
| Taxes | 450/3 | €92 | - | -€92 | |
| Other amounts payable | 47/48 | €10,861 | €4,307 | -€6,554 | -60.3% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Turnover | 70 | €103,063 | €95,309 | -€7,754 | -7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,586 | €90,764 | +€17,178 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €4,204 | +€2,974 | +242% |
| Other operating charges | 640/8 | €10,629 | €18,032 | +€7,403 | +69.6% |
| Gross operating margin | 9900 | €29,477 | €4,545 | -€24,932 | -84.6% |
| Operating profit (loss) | 9901 | €17,618 | -€17,691 | -€35,309 | |
| Financial income | 75/76B | - | €3,208 | +€3,208 | |
| Recurring financial income | 75 | - | €3,208 | +€3,208 | |
| Financial charges | 65/66B | €948 | €1,983 | +€1,035 | +109% |
| Recurring financial charges | 65 | €948 | €1,983 | +€1,035 | +109% |
| Profit (loss) for the period before taxes | 9903 | €16,670 | -€16,466 | -€33,136 | |
| Income taxes | 67/77 | - | -€18,265 | -€18,265 | |
| Profit (loss) for the period | 9904 | €16,670 | €1,799 | -€14,871 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,670 | €1,799 | -€14,871 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.