IsAcare: 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.
IsAcare
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-11.7%), from €85,808 to €75,808
- Short-term financial debts +€20,380
up €20,380 (+427.3%), from €4,769 to €25,149
- Debts after one year -€16,667
down €16,667 (-21.8%), from €76,389 to €59,722
- Profit (loss) carried forward -€12,108
down €12,108, from €64 to -€12,045
- Accrued charges and deferred income -€6,618
down €6,618 (-22.4%), from €29,507 to €22,890
- Tax, wage and social debts +€1,768
up €1,768 (+37.8%), from €4,675 to €6,443
of which Remuneration and social security: +€2,500
- Gross operating margin -€14,818
down €14,818 (-75.0%), from €19,769 to €4,952
- Financial charges +€3,852
up €3,852 (+206.7%), from €1,864 to €5,716
- Taxes -€1,511
down €1,511 (-87.5%), from €1,727 to €216
- Other operating charges +€666
new in 2025: €666
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,542 | €129,736 | -€11,805 | -8.3% |
| Fixed assets | 21/28 | €88,104 | €77,859 | -€10,244 | -11.6% |
| Intangible fixed assets | 21 | €85,808 | €75,808 | -€10,000 | -11.7% |
| Tangible fixed assets | 22/27 | €2,295 | €2,051 | -€244 | -10.6% |
| Plant, machinery and equipment | 23 | €2,295 | €2,051 | -€244 | -10.6% |
| Current assets | 29/58 | €53,438 | €51,877 | -€1,561 | -2.9% |
| Amounts receivable within one year | 40/41 | €17,602 | €17,273 | -€329 | -1.9% |
| Trade receivables | 40 | €830 | €1,176 | +€346 | +41.7% |
| Other amounts receivable | 41 | €16,772 | €16,097 | -€675 | -4.0% |
| Deferred charges and accrued income | 490/1 | €35,836 | €34,604 | -€1,232 | -3.4% |
| Total equity and liabilities | 10/49 | €141,542 | €129,736 | -€11,805 | -8.3% |
| Equity | 10/15 | €24,364 | €12,255 | -€12,108 | -49.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €9,300 | €9,300 | = | 0.0% |
| Distributable reserves | 133 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64 | -€12,045 | -€12,108 | |
| Amounts payable | 17/49 | €117,178 | €117,481 | +€303 | +0.3% |
| Amounts payable after more than one year | 17 | €76,389 | €59,722 | -€16,667 | -21.8% |
| Trade debts | 175 | €76,389 | €59,722 | -€16,667 | -21.8% |
| Amounts payable within one year | 42/48 | €11,281 | €34,869 | +€23,587 | +209.1% |
| Financial debts | 43 | €4,769 | €25,149 | +€20,380 | +427.3% |
| Credit institutions | 430/8 | €4,769 | €25,149 | +€20,380 | +427.3% |
| Trade debts | 44 | €1,837 | €3,277 | +€1,440 | +78.4% |
| Suppliers | 440/4 | €1,837 | €3,277 | +€1,440 | +78.4% |
| Taxes, remuneration and social security | 45 | €4,675 | €6,443 | +€1,768 | +37.8% |
| Taxes | 450/3 | €2,675 | €1,943 | -€732 | -27.4% |
| Remuneration and social security | 454/9 | €2,000 | €4,500 | +€2,500 | +125.0% |
| Accrued charges and deferred income | 492/3 | €29,507 | €22,890 | -€6,618 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,149 | €10,244 | +€96 | +0.9% |
| Other operating charges | 640/8 | - | €666 | +€666 | |
| Non-recurring operating charges | 66A | - | €218 | +€218 | |
| Gross operating margin | 9900 | €19,769 | €4,952 | -€14,818 | -75.0% |
| Operating profit (loss) | 9901 | €9,621 | -€6,177 | -€15,797 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.9% |
| Financial charges | 65/66B | €1,864 | €5,716 | +€3,852 | +206.7% |
| Recurring financial charges | 65 | €1,864 | €5,716 | +€3,852 | +206.7% |
| Profit (loss) for the period before taxes | 9903 | €7,757 | -€11,892 | -€19,649 | |
| Income taxes | 67/77 | €1,727 | €216 | -€1,511 | -87.5% |
| Profit (loss) for the period | 9904 | €6,030 | -€12,108 | -€18,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,030 | -€12,108 | -€18,138 |
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 1 October 2026 via checked.be.