nICE! Cream: 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.
nICE! Cream
Largest movements
- Tangible fixed assets -€33,040
down €33,040 (-42.1%), from €78,551 to €45,511
of which Other tangible fixed assets: -€31,095
- Receivables within one year -€25,014
down €25,014 (-8.7%), from €286,276 to €261,262
of which Trade receivables: -€77,207
- Cash -€23,805
down €23,805 (-43.5%), from €54,786 to €30,981
mainly Contributions, distributions and other (-€50,000) and Net result for the year (-€12,683)
- Intangible fixed assets -€8,571
down €8,571 (-80.9%), from €10,599 to €2,028
- Financial fixed assets -€5,648
down €5,648 (-85.0%), from €6,648 to €1,000
- Profit (loss) carried forward -€237,368
no longer reported in 2025 (was €237,368)
- Reserves +€174,685
new in 2025: €174,685
- Debts after one year -€12,172
down €12,172 (-23.1%), from €52,743 to €40,571
- Advances received -€11,465
down €11,465 (-85.9%), from €13,351 to €1,886
- Accrued charges and deferred income -€7,429
down €7,429 (-12.9%), from €57,549 to €50,120
- Gross operating margin -€291,511
down €291,511 (-95.2%), from €306,069 to €14,558
- Staff costs -€86,878
down €86,878 (-93.0%), from €93,382 to €6,505
- Depreciation -€38,890
down €38,890 (-68.8%), from €56,501 to €17,612
- Taxes -€35,627
down €35,627 (-99.9%), from €35,652 to €25
- Financial charges -€6,969
down €6,969 (-84.4%), from €8,256 to €1,287
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 | €444,926 | €343,184 | -€101,741 | -22.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €95,799 | €48,539 | -€47,260 | -49.3% |
| Intangible fixed assets | 21 | €10,599 | €2,028 | -€8,571 | -80.9% |
| Tangible fixed assets | 22/27 | €78,551 | €45,511 | -€33,040 | -42.1% |
| Plant, machinery and equipment | 23 | €26,604 | €27,049 | +€446 | +1.7% |
| Furniture and vehicles | 24 | €4,934 | €2,543 | -€2,391 | -48.5% |
| Other tangible fixed assets | 26 | €47,013 | €15,919 | -€31,095 | -66.1% |
| Financial fixed assets | 28 | €6,648 | €1,000 | -€5,648 | -85.0% |
| Current assets | 29/58 | €349,127 | €294,645 | -€54,482 | -15.6% |
| Stocks and contracts in progress | 3 | €5,134 | - | -€5,134 | |
| Stocks | 30/36 | €5,134 | - | -€5,134 | |
| Amounts receivable within one year | 40/41 | €286,276 | €261,262 | -€25,014 | -8.7% |
| Trade receivables | 40 | €122,252 | €45,045 | -€77,207 | -63.2% |
| Other amounts receivable | 41 | €164,024 | €216,217 | +€52,193 | +31.8% |
| Cash at bank and in hand | 54/58 | €54,786 | €30,981 | -€23,805 | -43.5% |
| Deferred charges and accrued income | 490/1 | €2,931 | €2,402 | -€529 | -18.0% |
| Total equity and liabilities | 10/49 | €444,926 | €343,184 | -€101,741 | -22.9% |
| Equity | 10/15 | €255,968 | €193,285 | -€62,683 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €174,685 | +€174,685 | |
| Distributable reserves | 133 | - | €174,685 | +€174,685 | |
| Profit (loss) carried forward | 14 | €237,368 | - | -€237,368 | |
| Amounts payable | 17/49 | €188,958 | €149,899 | -€39,059 | -20.7% |
| Amounts payable after more than one year | 17 | €52,743 | €40,571 | -€12,172 | -23.1% |
| Financial debts | 170/4 | €52,743 | €40,571 | -€12,172 | -23.1% |
| Amounts payable within one year | 42/48 | €78,665 | €59,208 | -€19,457 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €14,355 | €12,172 | -€2,183 | -15.2% |
| Trade debts | 44 | €39,171 | €43,985 | +€4,814 | +12.3% |
| Suppliers | 440/4 | €39,171 | €43,985 | +€4,814 | +12.3% |
| Advances received on contracts in progress | 46 | €13,351 | €1,886 | -€11,465 | -85.9% |
| Taxes, remuneration and social security | 45 | €3,321 | €50 | -€3,271 | -98.5% |
| Taxes | 450/3 | €1,676 | - | -€1,676 | |
| Remuneration and social security | 454/9 | €1,645 | €50 | -€1,595 | -97.0% |
| Other amounts payable | 47/48 | €8,467 | €1,114 | -€7,353 | -86.8% |
| Accrued charges and deferred income | 492/3 | €57,549 | €50,120 | -€7,429 | -12.9% |
| Non-recurring operating income | 76A | - | €145 | +€145 | |
| Remuneration, social security and pensions | 62 | €93,382 | €6,505 | -€86,878 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,501 | €17,612 | -€38,890 | -68.8% |
| Other operating charges | 640/8 | €4,234 | €1,863 | -€2,371 | -56.0% |
| Non-recurring operating charges | 66A | €4,954 | - | -€4,954 | |
| Gross operating margin | 9900 | €306,069 | €14,558 | -€291,511 | -95.2% |
| Operating profit (loss) | 9901 | €146,997 | -€11,421 | -€158,419 | |
| Financial income | 75/76B | €6 | €51 | +€44 | +711.9% |
| Recurring financial income | 75 | €6 | €51 | +€44 | +711.9% |
| Financial charges | 65/66B | €8,256 | €1,287 | -€6,969 | -84.4% |
| Recurring financial charges | 65 | €8,256 | €1,287 | -€6,969 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €138,748 | -€12,658 | -€151,405 | |
| Income taxes | 67/77 | €35,652 | €25 | -€35,627 | -99.9% |
| Profit (loss) for the period | 9904 | €103,096 | -€12,683 | -€115,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,096 | -€12,683 | -€115,778 |
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 8 October 2026 via checked.be.