Isac Designs: 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.
Isac Designs
Largest movements
- Cash +€11,330
up €11,330 (+1,100,013%), from €1 to €11,331
mainly Other debts (+€38,029) and Tax, wage and social debts (+€12,517)
- Financial fixed assets +€11,130
new in 2025: €11,130
- Stocks and contracts +€10,458
up €10,458 (+492%), from €2,125 to €12,583
- Receivables within one year -€3,562
down €3,562 (-85.3%), from €4,177 to €615
of which Other amounts receivable: -€1,974
- Tangible fixed assets +€2,378
new in 2025: €2,378
of which Furniture and vehicles: +€1,552
- Other debts +€38,029
up €38,029 (+209%), from €18,161 to €56,190
- Profit (loss) carried forward -€15,933
down €15,933 (-76.1%), from -€20,931 to -€36,864
- Tax, wage and social debts +€12,517
new in 2025: €12,517
of which Taxes: +€9,097
- Trade debts -€2,880
down €2,880 (-70.7%), from €4,074 to €1,194
- Staff costs +€15,866
new in 2025: €15,866
- Gross operating margin +€9,266
up €9,266, from -€4,083 to €5,183
- Other operating charges +€4,477
up €4,477 (+3,794%), from €118 to €4,595
- Financial charges +€641
up €641 (+989%), from €65 to €705
- Financial income +€432
up €432, from €0 to €432
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 | €6,303 | €38,037 | +€31,733 | +503% |
| Fixed assets | 21/28 | - | €13,508 | +€13,508 | |
| Tangible fixed assets | 22/27 | - | €2,378 | +€2,378 | |
| Plant, machinery and equipment | 23 | - | €825 | +€825 | |
| Furniture and vehicles | 24 | - | €1,552 | +€1,552 | |
| Financial fixed assets | 28 | - | €11,130 | +€11,130 | |
| Current assets | 29/58 | €6,303 | €24,529 | +€18,226 | +289% |
| Stocks and contracts in progress | 3 | €2,125 | €12,583 | +€10,458 | +492% |
| Stocks | 30/36 | €2,125 | €12,583 | +€10,458 | +492% |
| Amounts receivable within one year | 40/41 | €4,177 | €615 | -€3,562 | -85.3% |
| Trade receivables | 40 | €2,204 | €615 | -€1,589 | -72.1% |
| Other amounts receivable | 41 | €1,974 | €0 | -€1,974 | -100% |
| Cash at bank and in hand | 54/58 | €1 | €11,331 | +€11,330 | +1,100,013% |
| Total equity and liabilities | 10/49 | €6,303 | €38,037 | +€31,733 | +503% |
| Equity | 10/15 | -€15,931 | -€31,864 | -€15,933 | -100% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,931 | -€36,864 | -€15,933 | -76.1% |
| Amounts payable | 17/49 | €22,235 | €69,901 | +€47,666 | +214% |
| Amounts payable within one year | 42/48 | €22,235 | €69,901 | +€47,666 | +214% |
| Trade debts | 44 | €4,074 | €1,194 | -€2,880 | -70.7% |
| Suppliers | 440/4 | €4,074 | €1,194 | -€2,880 | -70.7% |
| Taxes, remuneration and social security | 45 | - | €12,517 | +€12,517 | |
| Taxes | 450/3 | - | €9,097 | +€9,097 | |
| Remuneration and social security | 454/9 | - | €3,420 | +€3,420 | |
| Other amounts payable | 47/48 | €18,161 | €56,190 | +€38,029 | +209% |
| Remuneration, social security and pensions | 62 | - | €15,866 | +€15,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €382 | +€382 | |
| Other operating charges | 640/8 | €118 | €4,595 | +€4,477 | +3,794% |
| Gross operating margin | 9900 | -€4,083 | €5,183 | +€9,266 | |
| Operating profit (loss) | 9901 | -€4,201 | -€15,660 | -€11,459 | -273% |
| Financial income | 75/76B | €0 | €432 | +€432 | |
| Recurring financial income | 75 | €0 | €432 | +€432 | |
| Financial charges | 65/66B | €65 | €705 | +€641 | +989% |
| Recurring financial charges | 65 | €65 | €705 | +€641 | +989% |
| Profit (loss) for the period before taxes | 9903 | -€4,265 | -€15,933 | -€11,667 | -274% |
| Profit (loss) for the period | 9904 | -€4,265 | -€15,933 | -€11,667 | -274% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,265 | -€15,933 | -€11,667 | -274% |
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 18 October 2026 via checked.be.