ISACON'TA: 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.
ISACON'TA
Largest movements
- Cash +€46,717
up €46,717 (+30.4%), from €153,633 to €200,350
mainly Net result for the year (+€148,678) and Depreciation (+€82,518)
- Intangible fixed assets -€45,000
down €45,000 (-21.1%), from €212,828 to €167,828
- Tangible fixed assets -€35,815
down €35,815 (-9.9%), from €361,839 to €326,024
- Receivables within one year +€23,804
up €23,804 (+22.7%), from €104,875 to €128,679
of which Trade receivables: +€26,350
- Other debts +€61,538
up €61,538 (+93.4%), from €65,864 to €127,401
- Debts after one year -€56,530
down €56,530 (-8.7%), from €651,632 to €595,102
of which Financial debts: -€56,530
- Current portion of long-term debt -€11,257
down €11,257 (-16.6%), from €67,787 to €56,530
- Gross operating margin +€89,083
up €89,083 (+23.4%), from €380,509 to €469,592
- Taxes +€25,510
up €25,510 (+114%), from €22,366 to €47,876
- Staff costs -€12,108
down €12,108 (-6.3%), from €191,113 to €179,004
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 | €842,664 | €838,470 | -€4,194 | -0.5% |
| Fixed assets | 21/28 | €574,667 | €493,852 | -€80,815 | -14.1% |
| Intangible fixed assets | 21 | €212,828 | €167,828 | -€45,000 | -21.1% |
| Tangible fixed assets | 22/27 | €361,839 | €326,024 | -€35,815 | -9.9% |
| Land and buildings | 22 | €285,838 | €274,336 | -€11,503 | -4.0% |
| Plant, machinery and equipment | 23 | €23,720 | €19,335 | -€4,384 | -18.5% |
| Furniture and vehicles | 24 | €43,678 | €30,278 | -€13,400 | -30.7% |
| Leasing and similar rights | 25 | €8,603 | €2,075 | -€6,528 | -75.9% |
| Current assets | 29/58 | €267,998 | €344,618 | +€76,621 | +28.6% |
| Amounts receivable within one year | 40/41 | €104,875 | €128,679 | +€23,804 | +22.7% |
| Trade receivables | 40 | €102,324 | €128,674 | +€26,350 | +25.8% |
| Other amounts receivable | 41 | €2,551 | €5 | -€2,546 | -99.8% |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €153,633 | €200,350 | +€46,717 | +30.4% |
| Deferred charges and accrued income | 490/1 | €9,490 | €14,590 | +€5,100 | +53.7% |
| Total equity and liabilities | 10/49 | €842,664 | €838,470 | -€4,194 | -0.5% |
| Equity | 10/15 | €6,152 | €5,000 | -€1,152 | -18.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,152 | - | -€1,152 | |
| Amounts payable | 17/49 | €836,512 | €833,470 | -€3,042 | -0.4% |
| Amounts payable after more than one year | 17 | €651,632 | €595,102 | -€56,530 | -8.7% |
| Financial debts | 170/4 | €351,632 | €295,102 | -€56,530 | -16.1% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,880 | €238,368 | +€53,488 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €67,787 | €56,530 | -€11,257 | -16.6% |
| Trade debts | 44 | €6,460 | €3,448 | -€3,012 | -46.6% |
| Suppliers | 440/4 | €6,460 | €3,448 | -€3,012 | -46.6% |
| Taxes, remuneration and social security | 45 | €44,770 | €50,989 | +€6,220 | +13.9% |
| Taxes | 450/3 | €17,673 | €25,527 | +€7,854 | +44.4% |
| Remuneration and social security | 454/9 | €27,096 | €25,462 | -€1,635 | -6.0% |
| Other amounts payable | 47/48 | €65,864 | €127,401 | +€61,538 | +93.4% |
| Remuneration, social security and pensions | 62 | €191,113 | €179,004 | -€12,108 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,940 | €82,518 | -€2,422 | -2.9% |
| Other operating charges | 640/8 | €3,759 | €3,188 | -€572 | -15.2% |
| Gross operating margin | 9900 | €380,509 | €469,592 | +€89,083 | +23.4% |
| Operating profit (loss) | 9901 | €100,697 | €204,881 | +€104,185 | +103% |
| Financial income | 75/76B | €531 | €462 | -€68 | -12.9% |
| Recurring financial income | 75 | €531 | €462 | -€68 | -12.9% |
| Financial charges | 65/66B | €10,173 | €8,791 | -€1,382 | -13.6% |
| Recurring financial charges | 65 | €10,173 | €8,791 | -€1,382 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €91,054 | €196,553 | +€105,499 | +116% |
| Income taxes | 67/77 | €22,366 | €47,876 | +€25,510 | +114% |
| Profit (loss) for the period | 9904 | €68,689 | €148,678 | +€79,989 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €68,689 | €148,678 | +€79,989 | +116% |
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 13 October 2026 via checked.be.