ISAANA: 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.
ISAANA
Largest movements
- Receivables within one year +€57,266
up €57,266 (+60.5%), from €94,647 to €151,913
of which Other amounts receivable: +€56,658
- Cash -€3,333
down €3,333 (-29.4%), from €11,316 to €7,984
mainly Receivables within one year (-€57,266) and Deferred charges and accrued income (-€2,793)
- Deferred charges and accrued income +€2,793
up €2,793 (+48.5%), from €5,762 to €8,555
- Receivables after one year +€2,733
up €2,733 (+6.0%), from €45,327 to €48,060
- Profit (loss) carried forward +€52,468
up €52,468 (+44.5%), from €117,956 to €170,424
- Tax, wage and social debts +€7,421
up €7,421 (+20.6%), from €36,031 to €43,452
- Gross operating margin -€35,226
down €35,226 (-36.8%), from €95,745 to €60,518
- Taxes -€6,457
down €6,457 (-30.7%), from €21,010 to €14,554
- Financial income +€2,740
up €2,740 (+47.1%), from €5,816 to €8,555
- Other operating charges +€1,301
new in 2025: €1,301
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 | €157,052 | €216,512 | +€59,460 | +37.9% |
| Current assets | 29/58 | €157,052 | €216,512 | +€59,460 | +37.9% |
| Amounts receivable after more than one year | 29 | €45,327 | €48,060 | +€2,733 | +6.0% |
| Other amounts receivable | 291 | €45,327 | €48,060 | +€2,733 | +6.0% |
| Amounts receivable within one year | 40/41 | €94,647 | €151,913 | +€57,266 | +60.5% |
| Trade receivables | 40 | €12,768 | €13,376 | +€608 | +4.8% |
| Other amounts receivable | 41 | €81,879 | €138,537 | +€56,658 | +69.2% |
| Cash at bank and in hand | 54/58 | €11,316 | €7,984 | -€3,333 | -29.4% |
| Deferred charges and accrued income | 490/1 | €5,762 | €8,555 | +€2,793 | +48.5% |
| Total equity and liabilities | 10/49 | €157,052 | €216,512 | +€59,460 | +37.9% |
| Equity | 10/15 | €118,956 | €171,424 | +€52,468 | +44.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,956 | €170,424 | +€52,468 | +44.5% |
| Amounts payable | 17/49 | €38,097 | €45,089 | +€6,992 | +18.4% |
| Amounts payable within one year | 42/48 | €38,097 | €45,089 | +€6,992 | +18.4% |
| Financial debts | 43 | €1,246 | €969 | -€277 | -22.3% |
| Credit institutions | 430/8 | €1,246 | €969 | -€277 | -22.3% |
| Trade debts | 44 | €819 | €668 | -€151 | -18.4% |
| Suppliers | 440/4 | €819 | €668 | -€151 | -18.4% |
| Taxes, remuneration and social security | 45 | €36,031 | €43,452 | +€7,421 | +20.6% |
| Taxes | 450/3 | €36,031 | €43,452 | +€7,421 | +20.6% |
| Other operating charges | 640/8 | - | €1,301 | +€1,301 | |
| Gross operating margin | 9900 | €95,745 | €60,518 | -€35,226 | -36.8% |
| Operating profit (loss) | 9901 | €95,745 | €59,217 | -€36,527 | -38.2% |
| Financial income | 75/76B | €5,816 | €8,555 | +€2,740 | +47.1% |
| Recurring financial income | 75 | €5,816 | €8,555 | +€2,740 | +47.1% |
| Financial charges | 65/66B | €1,223 | €751 | -€472 | -38.6% |
| Recurring financial charges | 65 | €1,223 | €751 | -€472 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €100,337 | €67,022 | -€33,316 | -33.2% |
| Income taxes | 67/77 | €21,010 | €14,554 | -€6,457 | -30.7% |
| Profit (loss) for the period | 9904 | €79,327 | €52,468 | -€26,859 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,327 | €52,468 | -€26,859 | -33.9% |
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 5 October 2026 via checked.be.