ICT PLUS: 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 PLUS
Largest movements
- Tangible fixed assets +€23,783
up €23,783 (+255%), from €9,337 to €33,120
of which Furniture and vehicles: +€25,280
- Cash -€5,339
down €5,339 (-7.3%), from €73,334 to €67,995
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€31,415)
- Receivables within one year +€3,243
up €3,243 (+10.6%), from €30,613 to €33,856
of which Trade receivables: +€3,243
- Profit (loss) carried forward +€18,097
up €18,097 (+189%), from €9,557 to €27,654
- Other debts +€6,470
up €6,470 (+9.7%), from €66,547 to €73,017
- Trade debts -€2,959
down €2,959 (-97.4%), from €3,037 to €79
- Gross operating margin +€21,158
up €21,158 (+20.1%), from €105,516 to €126,674
- Depreciation +€3,857
up €3,857 (+102%), from €3,775 to €7,632
- Taxes +€3,400
up €3,400 (+12.8%), from €26,664 to €30,064
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 | €115,018 | €136,321 | +€21,303 | +18.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,337 | €33,120 | +€23,783 | +255% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,337 | €33,120 | +€23,783 | +255% |
| Plant, machinery and equipment | 23 | €9,337 | €7,840 | -€1,497 | -16.0% |
| Furniture and vehicles | 24 | €0 | €25,280 | +€25,280 | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €105,681 | €103,201 | -€2,480 | -2.3% |
| Amounts receivable within one year | 40/41 | €30,613 | €33,856 | +€3,243 | +10.6% |
| Trade receivables | 40 | €29,863 | €33,106 | +€3,243 | +10.9% |
| Other amounts receivable | 41 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,334 | €67,995 | -€5,339 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,350 | -€385 | -22.2% |
| Total equity and liabilities | 10/49 | €115,018 | €136,321 | +€21,303 | +18.5% |
| Equity | 10/15 | €11,643 | €29,740 | +€18,097 | +155% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €1,487 | €1,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,557 | €27,654 | +€18,097 | +189% |
| Amounts payable | 17/49 | €103,375 | €106,581 | +€3,206 | +3.1% |
| Amounts payable within one year | 42/48 | €103,375 | €106,581 | +€3,206 | +3.1% |
| Trade debts | 44 | €3,037 | €79 | -€2,959 | -97.4% |
| Suppliers | 440/4 | €3,037 | €79 | -€2,959 | -97.4% |
| Taxes, remuneration and social security | 45 | €33,790 | €33,485 | -€306 | -0.9% |
| Taxes | 450/3 | €33,790 | €33,485 | -€306 | -0.9% |
| Other amounts payable | 47/48 | €66,547 | €73,017 | +€6,470 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,775 | €7,632 | +€3,857 | +102% |
| Other operating charges | 640/8 | €499 | €654 | +€155 | +31.0% |
| Gross operating margin | 9900 | €105,516 | €126,674 | +€21,158 | +20.1% |
| Operating profit (loss) | 9901 | €101,241 | €118,387 | +€17,146 | +16.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €446 | €226 | -€219 | -49.2% |
| Recurring financial charges | 65 | €446 | €226 | -€219 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €100,796 | €118,161 | +€17,365 | +17.2% |
| Income taxes | 67/77 | €26,664 | €30,064 | +€3,400 | +12.8% |
| Profit (loss) for the period | 9904 | €74,132 | €88,097 | +€13,965 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,132 | €88,097 | +€13,965 | +18.8% |
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.