DE4ICT: 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.
DE4ICT
Largest movements
- Receivables within one year +€16,940
up €16,940 (+25.0%), from €67,721 to €84,661
of which Other amounts receivable: +€15,275
- Tangible fixed assets -€14,317
down €14,317 (-98.5%), from €14,529 to €212
- Cash -€12,079
down €12,079 (-60.8%), from €19,873 to €7,793
mainly Receivables within one year (-€16,940) and Net result for the year (-€5,572)
- Profit (loss) carried forward -€5,572
down €5,572 (-6.6%), from €83,812 to €78,239
- Tax, wage and social debts -€5,474
down €5,474 (-55.0%), from €9,945 to €4,471
of which Taxes: -€5,474
- Trade debts +€5,229
up €5,229 (+225%), from €2,328 to €7,557
- Current portion of long-term debt -€3,974
no longer reported in 2025 (was €3,974)
- Taxes -€38,932
no longer reported in 2025 (was €38,932)
- Gross operating margin +€21,590
up €21,590, from -€20,295 to €1,296
- Depreciation -€8,452
down €8,452 (-60.0%), from €14,078 to €5,625
- Other operating charges -€7,933
down €7,933 (-98.2%), from €8,080 to €147
- Financial income -€2,214
down €2,214 (-76.4%), from €2,899 to €685
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 | €102,559 | €92,768 | -€9,791 | -9.5% |
| Formation expenses | 20 | €436 | €101 | -€335 | -76.8% |
| Fixed assets | 21/28 | €14,529 | €212 | -€14,317 | -98.5% |
| Tangible fixed assets | 22/27 | €14,529 | €212 | -€14,317 | -98.5% |
| Furniture and vehicles | 24 | €14,529 | €212 | -€14,317 | -98.5% |
| Current assets | 29/58 | €87,594 | €92,455 | +€4,861 | +5.5% |
| Amounts receivable within one year | 40/41 | €67,721 | €84,661 | +€16,940 | +25.0% |
| Trade receivables | 40 | €43,532 | €45,197 | +€1,665 | +3.8% |
| Other amounts receivable | 41 | €24,189 | €39,465 | +€15,275 | +63.1% |
| Cash at bank and in hand | 54/58 | €19,873 | €7,793 | -€12,079 | -60.8% |
| Total equity and liabilities | 10/49 | €102,559 | €92,768 | -€9,791 | -9.5% |
| Equity | 10/15 | €86,312 | €80,739 | -€5,572 | -6.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Profit (loss) carried forward | 14 | €83,812 | €78,239 | -€5,572 | -6.6% |
| Amounts payable | 17/49 | €16,247 | €12,029 | -€4,218 | -26.0% |
| Amounts payable within one year | 42/48 | €16,247 | €12,029 | -€4,218 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €3,974 | - | -€3,974 | |
| Trade debts | 44 | €2,328 | €7,557 | +€5,229 | +225% |
| Suppliers | 440/4 | €2,328 | €7,557 | +€5,229 | +225% |
| Taxes, remuneration and social security | 45 | €9,945 | €4,471 | -€5,474 | -55.0% |
| Taxes | 450/3 | €9,345 | €3,871 | -€5,474 | -58.6% |
| Remuneration and social security | 454/9 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,078 | €5,625 | -€8,452 | -60.0% |
| Other operating charges | 640/8 | €8,080 | €147 | -€7,933 | -98.2% |
| Gross operating margin | 9900 | -€20,295 | €1,296 | +€21,590 | |
| Operating profit (loss) | 9901 | -€42,452 | -€4,477 | +€37,976 | +89.5% |
| Financial income | 75/76B | €2,899 | €685 | -€2,214 | -76.4% |
| Recurring financial income | 75 | €2,899 | €685 | -€2,214 | -76.4% |
| Financial charges | 65/66B | €883 | €1,781 | +€898 | +102% |
| Recurring financial charges | 65 | €883 | €1,781 | +€898 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€40,436 | -€5,572 | +€34,864 | +86.2% |
| Income taxes | 67/77 | €38,932 | - | -€38,932 | |
| Profit (loss) for the period | 9904 | -€79,368 | -€5,572 | +€73,796 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,368 | -€5,572 | +€73,796 | +93.0% |
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 31 October 2026 via checked.be.