ICTMHAB: 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.
ICTMHAB
Largest movements
- Cash -€2,243
down €2,243 (-89.5%), from €2,507 to €264
mainly Net result for the year (-€5,219) and Tax, wage and social debts (-€1,350)
- Tangible fixed assets -€751
down €751 (-38.5%), from €1,953 to €1,202
- Receivables within one year -€565
down €565 (-97.4%), from €580 to €15
- Profit (loss) carried forward -€5,486
down €5,486 (-70.9%), from -€7,733 to -€13,219
- Other debts +€1,890
up €1,890 (+17.6%), from €10,757 to €12,647
- Trade debts +€1,387
new in 2024: €1,387
- Tax, wage and social debts -€1,350
down €1,350 (-43.0%), from €3,137 to €1,786
of which Remuneration and social security: -€1,352
- Staff costs -€14,704
down €14,704 (-99.8%), from €14,733 to €29
- Gross operating margin -€10,384
down €10,384, from €7,588 to -€2,796
- Taxes +€738
up €738, from €0 to €738
- Other operating charges +€270
new in 2024: €270
- Financial charges +€107
up €107 (+178%), from €60 to €166
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,160 | €4,601 | -€3,559 | -43.6% |
| Fixed assets | 21/28 | €5,073 | €4,322 | -€751 | -14.8% |
| Tangible fixed assets | 22/27 | €1,953 | €1,202 | -€751 | -38.5% |
| Furniture and vehicles | 24 | €1,953 | €1,202 | -€751 | -38.5% |
| Financial fixed assets | 28 | €3,120 | €3,120 | = | 0.0% |
| Current assets | 29/58 | €3,087 | €279 | -€2,808 | -91.0% |
| Amounts receivable within one year | 40/41 | €580 | €15 | -€565 | -97.4% |
| Trade receivables | 40 | €580 | €15 | -€565 | -97.4% |
| Cash at bank and in hand | 54/58 | €2,507 | €264 | -€2,243 | -89.5% |
| Total equity and liabilities | 10/49 | €8,160 | €4,601 | -€3,559 | -43.6% |
| Equity | 10/15 | -€5,733 | -€11,219 | -€5,486 | -95.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,733 | -€13,219 | -€5,486 | -70.9% |
| Amounts payable | 17/49 | €13,894 | €15,820 | +€1,927 | +13.9% |
| Amounts payable within one year | 42/48 | €13,894 | €15,820 | +€1,927 | +13.9% |
| Trade debts | 44 | - | €1,387 | +€1,387 | |
| Suppliers | 440/4 | - | €1,387 | +€1,387 | |
| Taxes, remuneration and social security | 45 | €3,137 | €1,786 | -€1,350 | -43.0% |
| Taxes | 450/3 | €736 | €738 | +€2 | +0.2% |
| Remuneration and social security | 454/9 | €2,401 | €1,049 | -€1,352 | -56.3% |
| Other amounts payable | 47/48 | €10,757 | €12,647 | +€1,890 | +17.6% |
| Remuneration, social security and pensions | 62 | €14,733 | €29 | -€14,704 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €1,220 | +€53 | +4.6% |
| Other operating charges | 640/8 | - | €270 | +€270 | |
| Gross operating margin | 9900 | €7,588 | -€2,796 | -€10,384 | |
| Operating profit (loss) | 9901 | -€8,311 | -€4,315 | +€3,996 | +48.1% |
| Financial charges | 65/66B | €60 | €166 | +€107 | +178% |
| Recurring financial charges | 65 | €60 | €166 | +€107 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€8,371 | -€4,481 | +€3,889 | +46.5% |
| Income taxes | 67/77 | €0 | €738 | +€738 | |
| Profit (loss) for the period | 9904 | -€8,371 | -€5,219 | +€3,152 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,371 | -€5,219 | +€3,152 | +37.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.