ICT FIT: 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 FIT
Largest movements
- Cash -€9,328
down €9,328 (-31.1%), from €29,999 to €20,671
mainly Net result for the year (-€15,121) and Debts after one year (-€5,250)
- Tangible fixed assets -€6,000
down €6,000 (-33.3%), from €18,000 to €12,000
- Receivables within one year -€5,043
down €5,043 (-41.3%), from €12,222 to €7,179
- Profit (loss) carried forward -€15,121
down €15,121 (-47.8%), from €31,634 to €16,513
- Debts after one year -€5,250
down €5,250 (-48.0%), from €10,938 to €5,688
- Gross operating margin -€679
down €679 (-8.9%), from -€7,642 to -€8,321
- Other operating charges -€644
down €644 (-61.7%), from €1,043 to €400
- Financial charges -€348
down €348 (-28.9%), from €1,201 to €854
- Financial income -€239
down €239 (-34.5%), from €692 to €453
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 | €60,221 | €39,850 | -€20,371 | -33.8% |
| Fixed assets | 21/28 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Tangible fixed assets | 22/27 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Land and buildings | 22 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Current assets | 29/58 | €42,221 | €27,850 | -€14,371 | -34.0% |
| Amounts receivable within one year | 40/41 | €12,222 | €7,179 | -€5,043 | -41.3% |
| Other amounts receivable | 41 | €12,222 | €7,179 | -€5,043 | -41.3% |
| Cash at bank and in hand | 54/58 | €29,999 | €20,671 | -€9,328 | -31.1% |
| Total equity and liabilities | 10/49 | €60,221 | €39,850 | -€20,371 | -33.8% |
| Equity | 10/15 | €44,034 | €28,913 | -€15,121 | -34.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,634 | €16,513 | -€15,121 | -47.8% |
| Amounts payable | 17/49 | €16,188 | €10,938 | -€5,250 | -32.4% |
| Amounts payable after more than one year | 17 | €10,938 | €5,688 | -€5,250 | -48.0% |
| Financial debts | 170/4 | €10,938 | €5,688 | -€5,250 | -48.0% |
| Amounts payable within one year | 42/48 | €5,250 | €5,250 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €5,250 | €5,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,043 | €400 | -€644 | -61.7% |
| Gross operating margin | 9900 | -€7,642 | -€8,321 | -€679 | -8.9% |
| Operating profit (loss) | 9901 | -€14,686 | -€14,721 | -€35 | -0.2% |
| Financial income | 75/76B | €692 | €453 | -€239 | -34.5% |
| Recurring financial income | 75 | €692 | €453 | -€239 | -34.5% |
| Financial charges | 65/66B | €1,201 | €854 | -€348 | -28.9% |
| Recurring financial charges | 65 | €1,201 | €854 | -€348 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,195 | -€15,121 | +€74 | +0.5% |
| Profit (loss) for the period | 9904 | -€15,195 | -€15,121 | +€74 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,195 | -€15,121 | +€74 | +0.5% |
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 14 October 2026 via checked.be.