ICTOOLS: 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.
ICTOOLS
Largest movements
- Receivables within one year +€5,114
up €5,114 (+39.8%), from €12,855 to €17,969
of which Trade receivables: +€5,114
- Tangible fixed assets +€4,716
up €4,716 (+158.1%), from €2,982 to €7,698
- Deferred charges and accrued income -€2,672
down €2,672 (-23.3%), from €11,450 to €8,778
- Financial fixed assets +€2,300
new in 2025: €2,300
- Intangible fixed assets +€1,816
new in 2025: €1,816
- Profit (loss) carried forward +€7,177
up €7,177 (+26.4%), from €27,154 to €34,330
- Trade debts +€5,125
up €5,125 (+340.4%), from €1,505 to €6,630
- Tax, wage and social debts -€2,690
down €2,690 (-23.6%), from €11,408 to €8,718
- Gross operating margin -€15,914
down €15,914 (-55.7%), from €28,583 to €12,669
- Taxes -€4,348
down €4,348 (-65.9%), from €6,594 to €2,246
- Depreciation +€854
up €854 (+57.6%), from €1,483 to €2,337
- Financial income -€359
down €359 (-100.0%), from €359 to €0
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 | €47,564 | €57,763 | +€10,200 | +21.4% |
| Fixed assets | 21/28 | €2,982 | €11,814 | +€8,832 | +296.1% |
| Intangible fixed assets | 21 | - | €1,816 | +€1,816 | |
| Tangible fixed assets | 22/27 | €2,982 | €7,698 | +€4,716 | +158.1% |
| Furniture and vehicles | 24 | €2,982 | €7,698 | +€4,716 | +158.1% |
| Financial fixed assets | 28 | - | €2,300 | +€2,300 | |
| Current assets | 29/58 | €44,581 | €45,949 | +€1,368 | +3.1% |
| Amounts receivable within one year | 40/41 | €12,855 | €17,969 | +€5,114 | +39.8% |
| Trade receivables | 40 | €12,705 | €17,819 | +€5,114 | +40.3% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,276 | €19,202 | -€1,075 | -5.3% |
| Deferred charges and accrued income | 490/1 | €11,450 | €8,778 | -€2,672 | -23.3% |
| Total equity and liabilities | 10/49 | €47,564 | €57,763 | +€10,200 | +21.4% |
| Equity | 10/15 | €34,154 | €41,330 | +€7,177 | +21.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,154 | €34,330 | +€7,177 | +26.4% |
| Amounts payable | 17/49 | €13,410 | €16,433 | +€3,023 | +22.5% |
| Amounts payable within one year | 42/48 | €13,410 | €16,389 | +€2,979 | +22.2% |
| Trade debts | 44 | €1,505 | €6,630 | +€5,125 | +340.4% |
| Suppliers | 440/4 | €1,505 | €6,630 | +€5,125 | +340.4% |
| Taxes, remuneration and social security | 45 | €11,408 | €8,718 | -€2,690 | -23.6% |
| Taxes | 450/3 | €11,408 | €8,718 | -€2,690 | -23.6% |
| Other amounts payable | 47/48 | €496 | €1,040 | +€544 | +109.6% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,483 | €2,337 | +€854 | +57.6% |
| Other operating charges | 640/8 | €507 | €615 | +€108 | +21.2% |
| Gross operating margin | 9900 | €28,583 | €12,669 | -€15,914 | -55.7% |
| Operating profit (loss) | 9901 | €26,593 | €9,717 | -€16,876 | -63.5% |
| Financial income | 75/76B | €359 | €0 | -€359 | -100.0% |
| Recurring financial income | 75 | €359 | €0 | -€359 | -100.0% |
| Financial charges | 65/66B | €293 | €294 | +€1 | +0.5% |
| Recurring financial charges | 65 | €293 | €294 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €26,660 | €9,423 | -€17,237 | -64.7% |
| Income taxes | 67/77 | €6,594 | €2,246 | -€4,348 | -65.9% |
| Profit (loss) for the period | 9904 | €20,065 | €7,177 | -€12,889 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,065 | €7,177 | -€12,889 | -64.2% |
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 6 October 2026 via checked.be.