nICE! CREAM CONSULTING: 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.
nICE! CREAM CONSULTING
Largest movements
- Cash +€39,660
up €39,660 (+1,056%), from €3,756 to €43,416
mainly Net result for the year (+€234,127) and Depreciation (+€90,211)
- Reserves +€570,148
new in 2025: €570,148
- Profit (loss) carried forward -€336,021
no longer reported in 2025 (was €336,021)
- Debts after one year -€149,367
down €149,367 (-10.4%), from €1.4m to €1.3m
- Advances received -€42,000
no longer reported in 2025 (was €42,000)
- Tax, wage and social debts +€38,319
up €38,319 (+261%), from €14,699 to €53,018
of which Taxes: +€35,404
- Gross operating margin +€215,645
up €215,645 (+80.4%), from €268,092 to €483,736
- Taxes +€43,084
up €43,084 (+142%), from €30,311 to €73,395
- Staff costs +€33,576
new in 2025: €33,576
- Depreciation +€13,365
up €13,365 (+17.4%), from €76,846 to €90,211
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.
Derived cash bridge
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 | €2,441,159 | €2,519,169 | +€78,011 | +3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,385,617 | €2,401,913 | +€16,296 | +0.7% |
| Tangible fixed assets | 22/27 | €2,385,617 | €2,396,265 | +€10,648 | +0.4% |
| Land and buildings | 22 | €2,376,769 | €2,312,301 | -€64,468 | -2.7% |
| Plant, machinery and equipment | 23 | - | €78,824 | +€78,824 | |
| Furniture and vehicles | 24 | €8,848 | €5,140 | -€3,708 | -41.9% |
| Financial fixed assets | 28 | - | €5,648 | +€5,648 | |
| Current assets | 29/58 | €55,542 | €117,256 | +€61,715 | +111% |
| Stocks and contracts in progress | 3 | - | €14,612 | +€14,612 | |
| Stocks | 30/36 | - | €14,612 | +€14,612 | |
| Amounts receivable within one year | 40/41 | €50,000 | €53,750 | +€3,750 | +7.5% |
| Trade receivables | 40 | €50,000 | €53,750 | +€3,750 | +7.5% |
| Cash at bank and in hand | 54/58 | €3,756 | €43,416 | +€39,660 | +1,056% |
| Deferred charges and accrued income | 490/1 | €1,786 | €5,477 | +€3,692 | +207% |
| Total equity and liabilities | 10/49 | €2,441,159 | €2,519,169 | +€78,011 | +3.2% |
| Equity | 10/15 | €346,021 | €580,148 | +€234,127 | +67.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €570,148 | +€570,148 | |
| Distributable reserves | 133 | - | €570,148 | +€570,148 | |
| Profit (loss) carried forward | 14 | €336,021 | - | -€336,021 | |
| Amounts payable | 17/49 | €2,095,138 | €1,939,021 | -€156,116 | -7.5% |
| Amounts payable after more than one year | 17 | €1,438,001 | €1,288,635 | -€149,367 | -10.4% |
| Financial debts | 170/4 | €1,438,001 | €1,288,635 | -€149,367 | -10.4% |
| Amounts payable within one year | 42/48 | €657,136 | €650,022 | -€7,114 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €146,938 | €149,367 | +€2,429 | +1.7% |
| Trade debts | 44 | €12,638 | €25,123 | +€12,486 | +98.8% |
| Suppliers | 440/4 | €12,638 | €25,123 | +€12,486 | +98.8% |
| Advances received on contracts in progress | 46 | €42,000 | - | -€42,000 | |
| Taxes, remuneration and social security | 45 | €14,699 | €53,018 | +€38,319 | +261% |
| Taxes | 450/3 | €13,637 | €49,041 | +€35,404 | +260% |
| Remuneration and social security | 454/9 | €1,062 | €3,977 | +€2,915 | +274% |
| Other amounts payable | 47/48 | €440,862 | €422,514 | -€18,348 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €365 | +€365 | |
| Remuneration, social security and pensions | 62 | - | €33,576 | +€33,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,846 | €90,211 | +€13,365 | +17.4% |
| Other operating charges | 640/8 | €9,900 | €12,136 | +€2,236 | +22.6% |
| Gross operating margin | 9900 | €268,092 | €483,736 | +€215,645 | +80.4% |
| Operating profit (loss) | 9901 | €181,347 | €347,814 | +€166,467 | +91.8% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €43,145 | €40,323 | -€2,822 | -6.5% |
| Recurring financial charges | 65 | €43,145 | €40,323 | -€2,822 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €138,201 | €307,522 | +€169,321 | +123% |
| Income taxes | 67/77 | €30,311 | €73,395 | +€43,084 | +142% |
| Profit (loss) for the period | 9904 | €107,890 | €234,127 | +€126,237 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €107,890 | €234,127 | +€126,237 | +117% |
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 24 October 2026 via checked.be.