ICTIS CONSULTING: 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.
ICTIS CONSULTING
Largest movements
- Stocks and contracts +€253,077
up €253,077 (+104%), from €243,470 to €496,547
- Cash -€132,015
down €132,015 (-88.0%), from €149,979 to €17,964
mainly Stocks and contracts (-€253,077) and Trade debts (-€108,001)
- Receivables within one year +€63,017
up €63,017 (+70.9%), from €88,877 to €151,894
of which Trade receivables: +€38,062
- Tangible fixed assets -€11,905
down €11,905 (-6.4%), from €186,685 to €174,779
of which Plant, machinery and equipment: -€7,164
- Debts after one year +€151,483
up €151,483 (+174%), from €86,970 to €238,452
- Reserves +€110,186
up €110,186 (+23.3%), from €473,874 to €584,060
- Trade debts -€108,001
down €108,001 (-97.8%), from €110,461 to €2,460
- Tax, wage and social debts +€21,963
up €21,963 (+97.6%), from €22,506 to €44,468
of which Taxes: +€25,394
- Gross operating margin +€74,945
up €74,945 (+57.1%), from €131,239 to €206,184
- Taxes +€26,437
up €26,437 (+90.5%), from €29,212 to €55,649
- Financial charges +€6,572
up €6,572 (+188%), from €3,501 to €10,073
- Other operating charges -€3,074
down €3,074 (-66.7%), from €4,606 to €1,532
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 | €706,216 | €881,846 | +€175,630 | +24.9% |
| Fixed assets | 21/28 | €204,685 | €192,779 | -€11,905 | -5.8% |
| Tangible fixed assets | 22/27 | €186,685 | €174,779 | -€11,905 | -6.4% |
| Land and buildings | 22 | €118,221 | €111,414 | -€6,808 | -5.8% |
| Plant, machinery and equipment | 23 | €31,036 | €23,872 | -€7,164 | -23.1% |
| Furniture and vehicles | 24 | €20,755 | €24,759 | +€4,004 | +19.3% |
| Other tangible fixed assets | 26 | €16,673 | €14,735 | -€1,938 | -11.6% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €501,531 | €689,067 | +€187,536 | +37.4% |
| Stocks and contracts in progress | 3 | €243,470 | €496,547 | +€253,077 | +104% |
| Stocks | 30/36 | €243,470 | €496,547 | +€253,077 | +104% |
| Amounts receivable within one year | 40/41 | €88,877 | €151,894 | +€63,017 | +70.9% |
| Trade receivables | 40 | €20,704 | €58,766 | +€38,062 | +184% |
| Other amounts receivable | 41 | €68,172 | €93,128 | +€24,956 | +36.6% |
| Current investments | 50/53 | €14,294 | €15,104 | +€811 | +5.7% |
| Cash at bank and in hand | 54/58 | €149,979 | €17,964 | -€132,015 | -88.0% |
| Deferred charges and accrued income | 490/1 | €4,912 | €7,557 | +€2,645 | +53.9% |
| Total equity and liabilities | 10/49 | €706,216 | €881,846 | +€175,630 | +24.9% |
| Equity | 10/15 | €486,279 | €596,465 | +€110,186 | +22.7% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €473,874 | €584,060 | +€110,186 | +23.3% |
| Distributable reserves | 133 | €473,874 | €584,060 | +€110,186 | +23.3% |
| Amounts payable | 17/49 | €219,936 | €285,381 | +€65,444 | +29.8% |
| Amounts payable after more than one year | 17 | €86,970 | €238,452 | +€151,483 | +174% |
| Financial debts | 170/4 | €86,970 | €238,452 | +€151,483 | +174% |
| Amounts payable within one year | 42/48 | €132,967 | €46,928 | -€86,039 | -64.7% |
| Trade debts | 44 | €110,461 | €2,460 | -€108,001 | -97.8% |
| Suppliers | 440/4 | €110,461 | €2,460 | -€108,001 | -97.8% |
| Taxes, remuneration and social security | 45 | €22,506 | €44,468 | +€21,963 | +97.6% |
| Taxes | 450/3 | €19,074 | €44,468 | +€25,394 | +133% |
| Remuneration and social security | 454/9 | €3,432 | - | -€3,432 | |
| Non-recurring operating income | 76A | €13,053 | - | -€13,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,225 | €21,477 | -€1,749 | -7.5% |
| Other operating charges | 640/8 | €4,606 | €1,532 | -€3,074 | -66.7% |
| Non-recurring operating charges | 66A | - | €8,258 | +€8,258 | |
| Gross operating margin | 9900 | €131,239 | €206,184 | +€74,945 | +57.1% |
| Operating profit (loss) | 9901 | €103,407 | €174,916 | +€71,509 | +69.2% |
| Financial income | 75/76B | €1,985 | €992 | -€993 | -50.0% |
| Recurring financial income | 75 | €17 | €181 | +€164 | +938% |
| Non-recurring financial income | 76B | €1,968 | €811 | -€1,157 | -58.8% |
| Financial charges | 65/66B | €3,501 | €10,073 | +€6,572 | +188% |
| Recurring financial charges | 65 | €3,501 | €10,073 | +€6,572 | +188% |
| Profit (loss) for the period before taxes | 9903 | €101,891 | €165,835 | +€63,944 | +62.8% |
| Income taxes | 67/77 | €29,212 | €55,649 | +€26,437 | +90.5% |
| Profit (loss) for the period | 9904 | €72,680 | €110,186 | +€37,507 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,680 | €110,186 | +€37,507 | +51.6% |
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 29 October 2026 via checked.be.