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
- Current investments +€115,701
up €115,701 (+105.2%), from €109,961 to €225,662
- Receivables within one year +€19,000
up €19,000, from €0 to €19,000
of which Trade receivables: +€19,000
- Cash -€14,091
down €14,091 (-20.6%), from €68,544 to €54,453
mainly Current investments (-€115,701) and Receivables within one year (-€19,000)
- Tangible fixed assets -€9,925
down €9,925 (-31.5%), from €31,490 to €21,565
of which Furniture and vehicles: -€12,077
- Reserves +€100,391
up €100,391 (+58.7%), from €170,946 to €271,336
- Tax, wage and social debts +€10,371
up €10,371 (+37.5%), from €27,652 to €38,023
- Gross operating margin +€5,482
up €5,482 (+4.0%), from €137,814 to €143,296
- Taxes +€1,968
up €1,968 (+7.6%), from €25,857 to €27,825
- Financial income +€1,964
up €1,964 (+565.1%), from €348 to €2,311
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.
Cash bridge derived
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 | €210,632 | €321,432 | +€110,800 | +52.6% |
| Fixed assets | 21/28 | €31,490 | €21,565 | -€9,925 | -31.5% |
| Tangible fixed assets | 22/27 | €31,490 | €21,565 | -€9,925 | -31.5% |
| Plant, machinery and equipment | 23 | - | €669 | +€669 | |
| Furniture and vehicles | 24 | €27,088 | €15,012 | -€12,077 | -44.6% |
| Other tangible fixed assets | 26 | €4,402 | €5,885 | +€1,482 | +33.7% |
| Current assets | 29/58 | €179,141 | €299,867 | +€120,725 | +67.4% |
| Amounts receivable within one year | 40/41 | €0 | €19,000 | +€19,000 | |
| Trade receivables | 40 | €0 | €19,000 | +€19,000 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €109,961 | €225,662 | +€115,701 | +105.2% |
| Cash at bank and in hand | 54/58 | €68,544 | €54,453 | -€14,091 | -20.6% |
| Deferred charges and accrued income | 490/1 | €636 | €751 | +€115 | +18.1% |
| Total equity and liabilities | 10/49 | €210,632 | €321,432 | +€110,800 | +52.6% |
| Equity | 10/15 | €174,446 | €274,836 | +€100,391 | +57.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €170,946 | €271,336 | +€100,391 | +58.7% |
| Distributable reserves | 133 | €170,946 | €271,336 | +€100,391 | +58.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,186 | €46,595 | +€10,410 | +28.8% |
| Amounts payable within one year | 42/48 | €35,859 | €46,161 | +€10,302 | +28.7% |
| Trade debts | 44 | €1,748 | €3,742 | +€1,994 | +114.1% |
| Suppliers | 440/4 | €1,748 | €3,742 | +€1,994 | +114.1% |
| Taxes, remuneration and social security | 45 | €27,652 | €38,023 | +€10,371 | +37.5% |
| Taxes | 450/3 | €27,652 | €38,023 | +€10,371 | +37.5% |
| Other amounts payable | 47/48 | €6,459 | €4,396 | -€2,064 | -31.9% |
| Accrued charges and deferred income | 492/3 | €327 | €434 | +€108 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,724 | €16,415 | +€691 | +4.4% |
| Other operating charges | 640/8 | €126 | €120 | -€6 | -4.6% |
| Non-recurring operating charges | 66A | €340 | €0 | -€340 | -100.0% |
| Gross operating margin | 9900 | €137,814 | €143,296 | +€5,482 | +4.0% |
| Operating profit (loss) | 9901 | €121,625 | €126,761 | +€5,136 | +4.2% |
| Financial income | 75/76B | €348 | €2,311 | +€1,964 | +565.1% |
| Recurring financial income | 75 | €348 | €2,311 | +€1,964 | +565.1% |
| Financial charges | 65/66B | €489 | €857 | +€368 | +75.4% |
| Recurring financial charges | 65 | €489 | €857 | +€368 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €121,484 | €128,215 | +€6,731 | +5.5% |
| Income taxes | 67/77 | €25,857 | €27,825 | +€1,968 | +7.6% |
| Profit (loss) for the period | 9904 | €95,627 | €100,391 | +€4,763 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,627 | €100,391 | +€4,763 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.