ICT4BUSINESS: 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.
ICT4BUSINESS
Largest movements
- Tangible fixed assets +€71,285
up €71,285 (+419%), from €17,025 to €88,310
of which Furniture and vehicles: +€70,048
- Receivables after one year +€35,000
new in 2025: €35,000
- Reserves +€50,781
up €50,781 (+44.3%), from €114,547 to €165,328
of which Distributable reserves: +€50,781
- Debts after one year +€33,220
up €33,220 (+3,228%), from €1,029 to €34,249
- Tax, wage and social debts +€15,486
up €15,486 (+121%), from €12,821 to €28,306
of which Taxes: +€15,321
- Other debts +€5,169
new in 2025: €5,169
- Gross operating margin +€51,915
up €51,915 (+108%), from €48,275 to €100,190
- Taxes +€18,180
up €18,180 (+172%), from €10,586 to €28,766
- Depreciation -€13,996
down €13,996 (-88.2%), from €15,862 to €1,866
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 | €157,988 | €261,652 | +€103,663 | +65.6% |
| Fixed assets | 21/28 | €17,025 | €88,310 | +€71,285 | +419% |
| Tangible fixed assets | 22/27 | €17,025 | €88,310 | +€71,285 | +419% |
| Plant, machinery and equipment | 23 | €873 | €2,110 | +€1,237 | +142% |
| Furniture and vehicles | 24 | €16,152 | €86,200 | +€70,048 | +434% |
| Current assets | 29/58 | €140,963 | €173,342 | +€32,378 | +23.0% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €21,999 | €20,413 | -€1,587 | -7.2% |
| Trade receivables | 40 | €15,246 | €13,234 | -€2,012 | -13.2% |
| Other amounts receivable | 41 | €6,753 | €7,178 | +€425 | +6.3% |
| Cash at bank and in hand | 54/58 | €116,413 | €117,759 | +€1,346 | +1.2% |
| Deferred charges and accrued income | 490/1 | €2,551 | €170 | -€2,381 | -93.3% |
| Total equity and liabilities | 10/49 | €157,988 | €261,652 | +€103,663 | +65.6% |
| Equity | 10/15 | €126,947 | €177,728 | +€50,781 | +40.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €114,547 | €165,328 | +€50,781 | +44.3% |
| Tax-exempt reserves | 132 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €114,247 | €165,028 | +€50,781 | +44.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,042 | €83,924 | +€52,883 | +170% |
| Amounts payable after more than one year | 17 | €1,029 | €34,249 | +€33,220 | +3,228% |
| Financial debts | 170/4 | €1,029 | €34,249 | +€33,220 | +3,228% |
| Amounts payable within one year | 42/48 | €30,012 | €49,675 | +€19,663 | +65.5% |
| Current portion of amounts payable after more than one year | 42 | €12,269 | €11,780 | -€489 | -4.0% |
| Trade debts | 44 | €4,922 | €4,420 | -€503 | -10.2% |
| Suppliers | 440/4 | €4,922 | €4,420 | -€503 | -10.2% |
| Taxes, remuneration and social security | 45 | €12,821 | €28,306 | +€15,486 | +121% |
| Taxes | 450/3 | €12,821 | €28,142 | +€15,321 | +120% |
| Remuneration and social security | 454/9 | - | €165 | +€165 | |
| Other amounts payable | 47/48 | - | €5,169 | +€5,169 | |
| Non-recurring operating income | 76A | - | €31,363 | +€31,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,862 | €1,866 | -€13,996 | -88.2% |
| Other operating charges | 640/8 | €677 | €585 | -€92 | -13.5% |
| Gross operating margin | 9900 | €48,275 | €100,190 | +€51,915 | +108% |
| Operating profit (loss) | 9901 | €31,736 | €97,738 | +€66,003 | +208% |
| Financial income | 75/76B | €456 | €1,400 | +€944 | +207% |
| Recurring financial income | 75 | €456 | €1,400 | +€944 | +207% |
| Financial charges | 65/66B | €864 | €644 | -€220 | -25.5% |
| Recurring financial charges | 65 | €864 | €644 | -€220 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €31,328 | €98,494 | +€67,166 | +214% |
| Income taxes | 67/77 | €10,586 | €28,766 | +€18,180 | +172% |
| Profit (loss) for the period | 9904 | €20,742 | €69,728 | +€48,986 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €20,742 | €69,728 | +€48,986 | +236% |
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.