IJsbreker: 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.
IJsbreker
Largest movements
- Tangible fixed assets -€11,321
down €11,321 (-86.6%), from €13,073 to €1,752
of which Leasing and similar rights: -€9,901
- Receivables within one year +€788
up €788 (+44.1%), from €1,787 to €2,575
of which Other amounts receivable: +€908
- Deferred charges and accrued income -€577
down €577 (-20.4%), from €2,830 to €2,253
- Other debts +€45,919
up €45,919 (+64.1%), from €71,681 to €117,600
- Profit (loss) carried forward -€30,918
down €30,918 (-20.9%), from -€148,078 to -€178,996
- Debts after one year -€24,974
down €24,974 (-63.9%), from €39,052 to €14,078
- Current portion of long-term debt -€3,722
down €3,722 (-52.6%), from €7,078 to €3,357
- Trade debts +€2,819
up €2,819, from €0 to €2,819
- Gross operating margin +€8,173
up €8,173 (+40.7%), from -€20,079 to -€11,906
- Financial charges -€1,715
down €1,715 (-24.1%), from €7,108 to €5,393
- Other operating charges -€371
down €371 (-19.8%), from €1,876 to €1,504
- Depreciation -€232
down €232 (-2.0%), from €11,553 to €11,321
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 | €19,547 | €8,422 | -€11,125 | -56.9% |
| Fixed assets | 21/28 | €13,073 | €1,752 | -€11,321 | -86.6% |
| Tangible fixed assets | 22/27 | €13,073 | €1,752 | -€11,321 | -86.6% |
| Land and buildings | 22 | €795 | €0 | -€795 | -100.0% |
| Plant, machinery and equipment | 23 | €246 | €0 | -€246 | -100.0% |
| Furniture and vehicles | 24 | €1,008 | €629 | -€379 | -37.6% |
| Leasing and similar rights | 25 | €11,024 | €1,123 | -€9,901 | -89.8% |
| Current assets | 29/58 | €6,474 | €6,670 | +€195 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,787 | €2,575 | +€788 | +44.1% |
| Trade receivables | 40 | €1,787 | €1,667 | -€120 | -6.7% |
| Other amounts receivable | 41 | - | €908 | +€908 | |
| Cash at bank and in hand | 54/58 | €1,858 | €1,841 | -€16 | -0.9% |
| Deferred charges and accrued income | 490/1 | €2,830 | €2,253 | -€577 | -20.4% |
| Total equity and liabilities | 10/49 | €19,547 | €8,422 | -€11,125 | -56.9% |
| Equity | 10/15 | -€112,262 | -€143,180 | -€30,918 | -27.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €27,756 | €27,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,400 | €8,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,400 | €8,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €356 | €356 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,078 | -€178,996 | -€30,918 | -20.9% |
| Amounts payable | 17/49 | €131,810 | €151,602 | +€19,792 | +15.0% |
| Amounts payable after more than one year | 17 | €39,052 | €14,078 | -€24,974 | -63.9% |
| Financial debts | 170/4 | €39,052 | €14,078 | -€24,974 | -63.9% |
| Amounts payable within one year | 42/48 | €92,758 | €137,523 | +€44,766 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €7,078 | €3,357 | -€3,722 | -52.6% |
| Financial debts | 43 | €12,736 | €12,954 | +€218 | +1.7% |
| Credit institutions | 430/8 | €12,736 | €12,954 | +€218 | +1.7% |
| Trade debts | 44 | €0 | €2,819 | +€2,819 | |
| Suppliers | 440/4 | €0 | €2,819 | +€2,819 | |
| Taxes, remuneration and social security | 45 | €1,262 | €793 | -€469 | -37.2% |
| Taxes | 450/3 | €1,262 | €793 | -€469 | -37.2% |
| Other amounts payable | 47/48 | €71,681 | €117,600 | +€45,919 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,553 | €11,321 | -€232 | -2.0% |
| Other operating charges | 640/8 | €1,876 | €1,504 | -€371 | -19.8% |
| Gross operating margin | 9900 | -€20,079 | -€11,906 | +€8,173 | +40.7% |
| Operating profit (loss) | 9901 | -€33,508 | -€24,732 | +€8,776 | +26.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,108 | €5,393 | -€1,715 | -24.1% |
| Recurring financial charges | 65 | €7,108 | €5,393 | -€1,715 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,616 | -€30,125 | +€10,492 | +25.8% |
| Income taxes | 67/77 | €843 | €793 | -€50 | -5.9% |
| Profit (loss) for the period | 9904 | -€41,459 | -€30,918 | +€10,542 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,459 | -€30,918 | +€10,542 | +25.4% |
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 9 October 2026 via checked.be.