ICT-M: 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-M
Largest movements
- Cash -€6,405
down €6,405 (-96.5%), from €6,636 to €231
mainly Net result for the year (-€15,281) and Tax, wage and social debts (-€1,999)
- Receivables within one year -€3,117
no longer reported in 2022 (was €3,117)
- Deferred charges and accrued income +€955
new in 2022: €955
- Profit (loss) carried forward -€15,281
down €15,281, from €1,409 to -€13,872
- Other debts +€6,467
up €6,467 (+499.7%), from €1,294 to €7,761
- Trade debts +€2,247
up €2,247 (+247.6%), from €908 to €3,154
- Tax, wage and social debts -€1,999
down €1,999 (-48.2%), from €4,143 to €2,144
- Purchases and services +€23,143
up €23,143 (+65.7%), from €35,235 to €58,378
- Gross operating margin -€15,914
down €15,914, from €2,166 to -€13,748
- Financial charges +€207
up €207 (+370.4%), from €56 to €263
- Taxes +€155
up €155 (+43.8%), from €354 to €509
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,754 | €1,187 | -€8,567 | -87.8% |
| Current assets | 29/58 | €9,754 | €1,187 | -€8,567 | -87.8% |
| Amounts receivable within one year | 40/41 | €3,117 | - | -€3,117 | |
| Trade receivables | 40 | €3,117 | - | -€3,117 | |
| Cash at bank and in hand | 54/58 | €6,636 | €231 | -€6,405 | -96.5% |
| Deferred charges and accrued income | 490/1 | - | €955 | +€955 | |
| Total equity and liabilities | 10/49 | €9,754 | €1,187 | -€8,567 | -87.8% |
| Equity | 10/15 | €3,409 | -€11,872 | -€15,281 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,409 | -€13,872 | -€15,281 | |
| Amounts payable | 17/49 | €6,345 | €13,059 | +€6,714 | +105.8% |
| Amounts payable within one year | 42/48 | €6,345 | €13,059 | +€6,714 | +105.8% |
| Trade debts | 44 | €908 | €3,154 | +€2,247 | +247.6% |
| Suppliers | 440/4 | €908 | €3,154 | +€2,247 | +247.6% |
| Taxes, remuneration and social security | 45 | €4,143 | €2,144 | -€1,999 | -48.2% |
| Taxes | 450/3 | €4,143 | €2,144 | -€1,999 | -48.2% |
| Other amounts payable | 47/48 | €1,294 | €7,761 | +€6,467 | +499.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,235 | €58,378 | +€23,143 | +65.7% |
| Other operating charges | 640/8 | €348 | €284 | -€63 | -18.3% |
| Non-recurring operating charges | 66A | - | €477 | +€477 | |
| Gross operating margin | 9900 | €2,166 | -€13,748 | -€15,914 | |
| Operating profit (loss) | 9901 | €1,819 | -€14,509 | -€16,328 | |
| Financial charges | 65/66B | €56 | €263 | +€207 | +370.4% |
| Recurring financial charges | 65 | €56 | €263 | +€207 | +370.4% |
| Profit (loss) for the period before taxes | 9903 | €1,763 | -€14,773 | -€16,535 | |
| Income taxes | 67/77 | €354 | €509 | +€155 | +43.8% |
| Profit (loss) for the period | 9904 | €1,409 | -€15,281 | -€16,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,409 | -€15,281 | -€16,690 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.