ICTUS: what changed
Two fiscal 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.
ICTUS
Largest movements
- Receivables within one year -€50,371
down €50,371 (-27.6%), from €182,482 to €132,112
of which Trade receivables: -€26,616
- Cash -€5,318
down €5,318 (-1.7%), from €316,129 to €310,811
mainly Trade debts (-€76,716) and Tax, wage and social debts (-€20,536)
- Trade debts -€76,716
down €76,716 (-49.6%), from €154,824 to €78,108
- Tax, wage and social debts -€20,536
down €20,536 (-44.6%), from €46,044 to €25,508
of which Remuneration and social security: -€20,976
- Accrued charges and deferred income +€19,672
up €19,672 (+170.1%), from €11,563 to €31,235
- Profit (loss) carried forward +€17,847
up €17,847 (+8.1%), from €220,713 to €238,560
- Gross operating margin -€148,064
down €148,064 (-24.5%), from €605,579 to €457,515
- Staff costs -€139,658
down €139,658 (-24.7%), from €564,552 to €424,894
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,570 | €455,836 | -€54,734 | -10.7% |
| Fixed assets | 21/28 | €9,783 | €6,471 | -€3,312 | -33.9% |
| Tangible fixed assets | 22/27 | €9,783 | €6,471 | -€3,312 | -33.9% |
| Plant, machinery and equipment | 23 | €6,158 | €4,701 | -€1,458 | -23.7% |
| Furniture and vehicles | 24 | €3,625 | €1,771 | -€1,854 | -51.2% |
| Current assets | 29/58 | €500,786 | €449,365 | -€51,422 | -10.3% |
| Amounts receivable within one year | 40/41 | €182,482 | €132,112 | -€50,371 | -27.6% |
| Trade receivables | 40 | €113,766 | €87,150 | -€26,616 | -23.4% |
| Other amounts receivable | 41 | €68,716 | €44,962 | -€23,754 | -34.6% |
| Cash at bank and in hand | 54/58 | €316,129 | €310,811 | -€5,318 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,175 | €6,442 | +€4,267 | +196.2% |
| Total equity and liabilities | 10/49 | €510,570 | €455,836 | -€54,734 | -10.7% |
| Equity | 10/15 | €235,713 | €258,560 | +€22,847 | +9.7% |
| Reserves | 13 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Profit (loss) carried forward | 14 | €220,713 | €238,560 | +€17,847 | +8.1% |
| Provisions and deferred taxes | 16 | €62,426 | €62,426 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,426 | €62,426 | = | 0.0% |
| Other liabilities and charges | 164/5 | €62,426 | €62,426 | = | 0.0% |
| Amounts payable | 17/49 | €212,431 | €134,851 | -€77,580 | -36.5% |
| Amounts payable within one year | 42/48 | €200,868 | €103,616 | -€97,252 | -48.4% |
| Trade debts | 44 | €154,824 | €78,108 | -€76,716 | -49.6% |
| Suppliers | 440/4 | €154,824 | €78,108 | -€76,716 | -49.6% |
| Taxes, remuneration and social security | 45 | €46,044 | €25,508 | -€20,536 | -44.6% |
| Taxes | 450/3 | €205 | €645 | +€440 | +214.9% |
| Remuneration and social security | 454/9 | €45,839 | €24,863 | -€20,976 | -45.8% |
| Accrued charges and deferred income | 492/3 | €11,563 | €31,235 | +€19,672 | +170.1% |
| Remuneration, social security and pensions | 62 | €564,552 | €424,894 | -€139,658 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,487 | €8,063 | -€424 | -5.0% |
| Other operating charges | 640/8 | €258 | €213 | -€45 | -17.5% |
| Non-recurring operating charges | 66A | €352 | - | -€352 | |
| Gross operating margin | 9900 | €605,579 | €457,515 | -€148,064 | -24.5% |
| Operating profit (loss) | 9901 | -€965 | €24,345 | +€25,311 | |
| Financial income | 75/76B | €1,503 | €95 | -€1,407 | -93.7% |
| Recurring financial income | 75 | €303 | €22 | -€280 | -92.6% |
| Non-recurring financial income | 76B | €1,200 | €73 | -€1,127 | -93.9% |
| Financial charges | 65/66B | €1,833 | €1,594 | -€239 | -13.0% |
| Recurring financial charges | 65 | €1,833 | €1,594 | -€239 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,296 | €22,847 | +€24,142 | |
| Profit (loss) for the period | 9904 | -€1,296 | €22,847 | +€24,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,296 | €22,847 | +€24,142 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.