ict-proof: 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-proof
Largest movements
- Cash +€21,699
up €21,699 (+38.3%), from €56,637 to €78,336
mainly Net result for the year (+€35,625) and Receivables within one year (+€6,567)
- Deferred charges and accrued income +€13,545
new in 2025: €13,545
- Current investments +€9,366
up €9,366 (+12.4%), from €75,617 to €84,983
- Receivables within one year -€6,567
down €6,567 (-46.8%), from €14,020 to €7,453
of which Trade receivables: -€6,386
- Reserves +€35,625
up €35,625 (+29.7%), from €119,981 to €155,606
- Current portion of long-term debt -€5,111
down €5,111 (-46.6%), from €10,974 to €5,863
- Tax, wage and social debts +€4,215
up €4,215 (+108%), from €3,900 to €8,115
of which Remuneration and social security: +€8,115
- Trade debts +€4,017
up €4,017 (+1,100%), from €365 to €4,382
- Gross operating margin +€13,050
up €13,050 (+33.1%), from €39,413 to €52,463
- Taxes +€3,265
up €3,265 (+29.8%), from €10,949 to €14,215
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 | €147,628 | €186,384 | +€38,756 | +26.3% |
| Fixed assets | 21/28 | €1,354 | €2,067 | +€713 | +52.6% |
| Tangible fixed assets | 22/27 | €1,354 | €2,067 | +€713 | +52.6% |
| Furniture and vehicles | 24 | €1,354 | €2,067 | +€713 | +52.6% |
| Current assets | 29/58 | €146,274 | €184,317 | +€38,043 | +26.0% |
| Amounts receivable within one year | 40/41 | €14,020 | €7,453 | -€6,567 | -46.8% |
| Trade receivables | 40 | €12,580 | €6,194 | -€6,386 | -50.8% |
| Other amounts receivable | 41 | €1,439 | €1,259 | -€181 | -12.6% |
| Current investments | 50/53 | €75,617 | €84,983 | +€9,366 | +12.4% |
| Cash at bank and in hand | 54/58 | €56,637 | €78,336 | +€21,699 | +38.3% |
| Deferred charges and accrued income | 490/1 | - | €13,545 | +€13,545 | |
| Total equity and liabilities | 10/49 | €147,628 | €186,384 | +€38,756 | +26.3% |
| Equity | 10/15 | €132,381 | €168,006 | +€35,625 | +26.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,981 | €155,606 | +€35,625 | +29.7% |
| Distributable reserves | 133 | €119,981 | €155,606 | +€35,625 | +29.7% |
| Amounts payable | 17/49 | €15,248 | €18,378 | +€3,130 | +20.5% |
| Amounts payable within one year | 42/48 | €15,248 | €18,378 | +€3,130 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €10,974 | €5,863 | -€5,111 | -46.6% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €365 | €4,382 | +€4,017 | +1,100% |
| Suppliers | 440/4 | €365 | €4,382 | +€4,017 | +1,100% |
| Taxes, remuneration and social security | 45 | €3,900 | €8,115 | +€4,215 | +108% |
| Taxes | 450/3 | €3,900 | - | -€3,900 | |
| Remuneration and social security | 454/9 | - | €8,115 | +€8,115 | |
| Other amounts payable | 47/48 | €9 | €19 | +€10 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €1,125 | +€485 | +75.8% |
| Other operating charges | 640/8 | €791 | €815 | +€24 | +3.0% |
| Gross operating margin | 9900 | €39,413 | €52,463 | +€13,050 | +33.1% |
| Operating profit (loss) | 9901 | €37,982 | €50,523 | +€12,541 | +33.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €516 | €683 | +€167 | +32.4% |
| Recurring financial charges | 65 | €516 | €683 | +€167 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €37,467 | €49,840 | +€12,373 | +33.0% |
| Income taxes | 67/77 | €10,949 | €14,215 | +€3,265 | +29.8% |
| Profit (loss) for the period | 9904 | €26,517 | €35,625 | +€9,108 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,517 | €35,625 | +€9,108 | +34.3% |
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 25 October 2026 via checked.be.