SUSKE / Ice-Kimo: 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.
SUSKE / Ice-Kimo
Largest movements
- Tangible fixed assets -€263,193
down €263,193 (-15.4%), from €1.7m to €1.4m
of which Other tangible fixed assets: -€172,962
- Deferred charges and accrued income +€123,882
up €123,882 (+88.0%), from €140,803 to €264,685
- Cash -€39,545
down €39,545 (-21.3%), from €185,299 to €145,754
mainly Investment in fixed assets (net) (-€239,826) and Trade debts (-€200,163)
- Receivables within one year -€32,024
down €32,024 (-9.2%), from €349,874 to €317,850
of which Other amounts receivable: -€56,266
- Profit (loss) carried forward +€209,051
up €209,051 (+58.9%), from €355,004 to €564,055
- Trade debts -€200,163
down €200,163 (-66.4%), from €301,509 to €101,346
- Debts after one year -€192,394
down €192,394 (-27.7%), from €695,732 to €503,338
of which Financial debts: -€192,394
- Investment grants +€81,600
up €81,600 (+63.0%), from €129,600 to €211,200
- Current portion of long-term debt -€66,832
down €66,832 (-21.2%), from €314,813 to €247,981
- Gross operating margin +€420,425
up €420,425 (+67.6%), from €622,272 to €1.0m
- Staff costs +€69,478
up €69,478 (+22.6%), from €307,501 to €376,979
- Depreciation +€57,409
up €57,409 (+12.9%), from €445,610 to €503,019
- Financial income +€15,433
up €15,433 (+22.3%), from €69,360 to €84,793
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 | €2,460,217 | €2,256,807 | -€203,410 | -8.3% |
| Fixed assets | 21/28 | €1,714,440 | €1,451,247 | -€263,193 | -15.4% |
| Tangible fixed assets | 22/27 | €1,704,903 | €1,441,710 | -€263,193 | -15.4% |
| Plant, machinery and equipment | 23 | €881,733 | €814,931 | -€66,802 | -7.6% |
| Furniture and vehicles | 24 | €6,459 | €43,646 | +€37,187 | +576% |
| Leasing and similar rights | 25 | €237,943 | €177,327 | -€60,616 | -25.5% |
| Other tangible fixed assets | 26 | €578,768 | €405,806 | -€172,962 | -29.9% |
| Financial fixed assets | 28 | €9,537 | €9,537 | = | 0.0% |
| Current assets | 29/58 | €745,777 | €805,560 | +€59,783 | +8.0% |
| Stocks and contracts in progress | 3 | €69,801 | €77,271 | +€7,470 | +10.7% |
| Stocks | 30/36 | €69,801 | €77,271 | +€7,470 | +10.7% |
| Amounts receivable within one year | 40/41 | €349,874 | €317,850 | -€32,024 | -9.2% |
| Trade receivables | 40 | €276,357 | €300,599 | +€24,242 | +8.8% |
| Other amounts receivable | 41 | €73,517 | €17,251 | -€56,266 | -76.5% |
| Cash at bank and in hand | 54/58 | €185,299 | €145,754 | -€39,545 | -21.3% |
| Deferred charges and accrued income | 490/1 | €140,803 | €264,685 | +€123,882 | +88.0% |
| Total equity and liabilities | 10/49 | €2,460,217 | €2,256,807 | -€203,410 | -8.3% |
| Equity | 10/15 | €582,258 | €847,178 | +€264,920 | +45.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,054 | €53,323 | -€25,731 | -32.5% |
| Tax-exempt reserves | 132 | €77,194 | €51,463 | -€25,731 | -33.3% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €355,004 | €564,055 | +€209,051 | +58.9% |
| Investment grants | 15 | €129,600 | €211,200 | +€81,600 | +63.0% |
| Provisions and deferred taxes | 16 | €19,298 | €12,866 | -€6,432 | -33.3% |
| Deferred taxes | 168 | €19,298 | €12,866 | -€6,432 | -33.3% |
| Amounts payable | 17/49 | €1,858,661 | €1,396,763 | -€461,898 | -24.9% |
| Amounts payable after more than one year | 17 | €695,732 | €503,338 | -€192,394 | -27.7% |
| Financial debts | 170/4 | €692,489 | €500,095 | -€192,394 | -27.8% |
| Other amounts payable | 178/9 | €3,243 | €3,243 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,142,566 | €856,094 | -€286,472 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €314,813 | €247,981 | -€66,832 | -21.2% |
| Trade debts | 44 | €301,509 | €101,346 | -€200,163 | -66.4% |
| Suppliers | 440/4 | €301,509 | €101,346 | -€200,163 | -66.4% |
| Taxes, remuneration and social security | 45 | €45,598 | €26,767 | -€18,831 | -41.3% |
| Taxes | 450/3 | €12,073 | €5,825 | -€6,248 | -51.8% |
| Remuneration and social security | 454/9 | €33,525 | €20,942 | -€12,583 | -37.5% |
| Other amounts payable | 47/48 | €480,646 | €480,000 | -€646 | -0.1% |
| Accrued charges and deferred income | 492/3 | €20,363 | €37,331 | +€16,968 | +83.3% |
| Remuneration, social security and pensions | 62 | €307,501 | €376,979 | +€69,478 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445,610 | €503,019 | +€57,409 | +12.9% |
| Other operating charges | 640/8 | €365 | €5,659 | +€5,294 | +1,450% |
| Gross operating margin | 9900 | €622,272 | €1,042,697 | +€420,425 | +67.6% |
| Operating profit (loss) | 9901 | -€131,204 | €157,040 | +€288,244 | |
| Financial income | 75/76B | €69,360 | €84,793 | +€15,433 | +22.3% |
| Recurring financial income | 75 | €69,360 | €84,793 | +€15,433 | +22.3% |
| Financial charges | 65/66B | €73,397 | €64,945 | -€8,452 | -11.5% |
| Recurring financial charges | 65 | €73,397 | €64,945 | -€8,452 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€135,241 | €176,888 | +€312,129 | |
| Transfer from deferred taxes | 780 | €6,433 | €6,432 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | -€128,808 | €183,320 | +€312,128 | |
| Transfer from tax-exempt reserves | 789 | €25,731 | €25,731 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,077 | €209,051 | +€312,128 |
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 21 October 2026 via checked.be.