ICU: 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.
ICU
Largest movements
- Tangible fixed assets -€11,200
down €11,200 (-33.3%), from €33,600 to €22,400
- Cash -€2,647
down €2,647 (-58.8%), from €4,502 to €1,855
mainly Debts after one year (-€11,637) and Other debts (-€2,000)
- Debts after one year -€11,637
down €11,637 (-43.0%), from €27,053 to €15,416
- Other debts -€2,000
down €2,000 (-10.2%), from €19,636 to €17,636
- Profit (loss) carried forward -€1,751
down €1,751 (-1.0%), from -€176,598 to -€178,349
- Current portion of long-term debt +€585
up €585 (+5.3%), from €11,052 to €11,637
- Tax, wage and social debts +€506
up €506 (+603.7%), from €84 to €589
- Gross operating margin +€2,120
up €2,120 (+17.9%), from €11,836 to €13,955
- Financial charges -€700
down €700 (-28.6%), from €2,445 to €1,746
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 | €38,102 | €24,255 | -€13,847 | -36.3% |
| Fixed assets | 21/28 | €33,600 | €22,400 | -€11,200 | -33.3% |
| Tangible fixed assets | 22/27 | €33,600 | €22,400 | -€11,200 | -33.3% |
| Land and buildings | 22 | €33,600 | €22,400 | -€11,200 | -33.3% |
| Current assets | 29/58 | €4,502 | €1,855 | -€2,647 | -58.8% |
| Cash at bank and in hand | 54/58 | €4,502 | €1,855 | -€2,647 | -58.8% |
| Total equity and liabilities | 10/49 | €38,102 | €24,255 | -€13,847 | -36.3% |
| Equity | 10/15 | -€19,739 | -€21,490 | -€1,751 | -8.9% |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,598 | -€178,349 | -€1,751 | -1.0% |
| Amounts payable | 17/49 | €57,841 | €45,745 | -€12,096 | -20.9% |
| Amounts payable after more than one year | 17 | €27,053 | €15,416 | -€11,637 | -43.0% |
| Financial debts | 170/4 | €27,053 | €15,416 | -€11,637 | -43.0% |
| Amounts payable within one year | 42/48 | €30,788 | €30,329 | -€459 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €11,052 | €11,637 | +€585 | +5.3% |
| Trade debts | 44 | €17 | €467 | +€450 | +2660.3% |
| Suppliers | 440/4 | €17 | €467 | +€450 | +2660.3% |
| Taxes, remuneration and social security | 45 | €84 | €589 | +€506 | +603.7% |
| Taxes | 450/3 | €84 | €589 | +€506 | +603.7% |
| Other amounts payable | 47/48 | €19,636 | €17,636 | -€2,000 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,200 | €11,200 | = | 0.0% |
| Other operating charges | 640/8 | €2,684 | €2,761 | +€77 | +2.9% |
| Gross operating margin | 9900 | €11,836 | €13,955 | +€2,120 | +17.9% |
| Operating profit (loss) | 9901 | -€2,048 | -€6 | +€2,043 | +99.7% |
| Financial charges | 65/66B | €2,445 | €1,746 | -€700 | -28.6% |
| Recurring financial charges | 65 | €2,445 | €1,746 | -€700 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,494 | -€1,751 | +€2,742 | +61.0% |
| Profit (loss) for the period | 9904 | -€4,494 | -€1,751 | +€2,742 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,494 | -€1,751 | +€2,742 | +61.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.