IRON ICE CUSTOM: what changed
IRON ICE CUSTOM
Largest movements
- Stocks and contracts +€8,778
up €8,778 (+100.0%), from €8,782 to €17,560
- Tangible fixed assets +€8,108
up €8,108 (+334%), from €2,424 to €10,532
of which Other tangible fixed assets: +€10,532
- Cash -€7,666
down €7,666 (-24.0%), from €31,907 to €24,241
mainly Investment in fixed assets (net) (-€13,967) and Stocks and contracts (-€8,778)
- Receivables within one year -€3,573
down €3,573 (-98.3%), from €3,636 to €63
of which Trade receivables: -€3,636
- Deferred charges and accrued income +€1,717
up €1,717 (+206%), from €835 to €2,552
- Debts after one year +€17,901
up €17,901 (+334%), from €5,352 to €23,253
- Other debts -€6,179
down €6,179 (-33.3%), from €18,547 to €12,368
- Trade debts -€3,754
down €3,754 (-53.5%), from €7,017 to €3,263
- Current portion of long-term debt -€3,380
no longer reported in 2025 (was €3,380)
- Profit (loss) carried forward +€1,856
up €1,856 (+1,043%), from €178 to €2,034
- Turnover +€12,541
up €12,541 (+4.2%), from €295,530 to €308,071
- Gross operating margin +€7,437
up €7,437 (+189%), from €3,933 to €11,370
- Purchases and services +€5,325
up €5,325 (+1.8%), from €291,635 to €296,960
- Depreciation +€3,208
up €3,208 (+121%), from €2,651 to €5,859
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,811 | €55,175 | +€7,364 | +15.4% |
| Fixed assets | 21/28 | €2,651 | €10,759 | +€8,108 | +306% |
| Tangible fixed assets | 22/27 | €2,424 | €10,532 | +€8,108 | +334% |
| Furniture and vehicles | 24 | €2,424 | - | -€2,424 | |
| Other tangible fixed assets | 26 | - | €10,532 | +€10,532 | |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €45,160 | €44,416 | -€744 | -1.6% |
| Stocks and contracts in progress | 3 | €8,782 | €17,560 | +€8,778 | +100.0% |
| Stocks | 30/36 | €8,782 | €17,560 | +€8,778 | +100.0% |
| Amounts receivable within one year | 40/41 | €3,636 | €63 | -€3,573 | -98.3% |
| Trade receivables | 40 | €3,636 | - | -€3,636 | |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €31,907 | €24,241 | -€7,666 | -24.0% |
| Deferred charges and accrued income | 490/1 | €835 | €2,552 | +€1,717 | +206% |
| Total equity and liabilities | 10/49 | €47,811 | €55,175 | +€7,364 | +15.4% |
| Equity | 10/15 | €6,178 | €8,034 | +€1,856 | +30.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178 | €2,034 | +€1,856 | +1,043% |
| Amounts payable | 17/49 | €41,633 | €47,141 | +€5,508 | +13.2% |
| Amounts payable after more than one year | 17 | €5,352 | €23,253 | +€17,901 | +334% |
| Financial debts | 170/4 | €5,352 | €23,253 | +€17,901 | +334% |
| Amounts payable within one year | 42/48 | €36,281 | €23,888 | -€12,393 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €3,380 | - | -€3,380 | |
| Trade debts | 44 | €7,017 | €3,263 | -€3,754 | -53.5% |
| Suppliers | 440/4 | €7,017 | €3,263 | -€3,754 | -53.5% |
| Taxes, remuneration and social security | 45 | €7,337 | €8,257 | +€920 | +12.5% |
| Taxes | 450/3 | €7,337 | €8,257 | +€920 | +12.5% |
| Other amounts payable | 47/48 | €18,547 | €12,368 | -€6,179 | -33.3% |
| Turnover | 70 | €295,530 | €308,071 | +€12,541 | +4.2% |
| Non-recurring operating income | 76A | €38 | €259 | +€221 | +582% |
| Goods, raw materials, services and sundry goods | 60/61 | €291,635 | €296,960 | +€5,325 | +1.8% |
| Remuneration, social security and pensions | 62 | €1,400 | €467 | -€933 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,651 | €5,859 | +€3,208 | +121% |
| Other operating charges | 640/8 | €766 | €1,109 | +€343 | +44.8% |
| Non-recurring operating charges | 66A | €56 | €7 | -€49 | -87.5% |
| Gross operating margin | 9900 | €3,933 | €11,370 | +€7,437 | +189% |
| Operating profit (loss) | 9901 | -€940 | €3,928 | +€4,868 | |
| Financial income | 75/76B | €2,635 | €540 | -€2,095 | -79.5% |
| Recurring financial income | 75 | €2,635 | €540 | -€2,095 | -79.5% |
| Financial charges | 65/66B | €1,281 | €1,918 | +€637 | +49.7% |
| Recurring financial charges | 65 | €1,281 | €1,918 | +€637 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €414 | €2,550 | +€2,136 | +516% |
| Income taxes | 67/77 | €81 | €694 | +€613 | +757% |
| Profit (loss) for the period | 9904 | €333 | €1,856 | +€1,523 | +457% |
| Profit (loss) for the period to be appropriated | 9905 | €333 | €1,856 | +€1,523 | +457% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.