isaIN: 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.
isaIN
Largest movements
- Cash +€34,321
up €34,321 (+20.2%), from €170,119 to €204,441
mainly Net result for the year (+€63,779) and Depreciation (+€21,716)
- Tangible fixed assets +€16,227
up €16,227 (+53.7%), from €30,220 to €46,448
of which Furniture and vehicles: +€16,637
- Receivables within one year +€3,246
up €3,246 (+14.7%), from €22,081 to €25,327
of which Trade receivables: +€6,926
- Reserves +€51,426
up €51,426 (+29.9%), from €171,724 to €223,150
of which Distributable reserves: +€51,426
- Tax, wage and social debts +€9,298
up €9,298 (+77.7%), from €11,972 to €21,269
- Current portion of long-term debt -€5,833
down €5,833 (-91.6%), from €6,367 to €534
- Gross operating margin +€59,501
up €59,501 (+115.9%), from €51,332 to €110,833
- Taxes +€15,281
up €15,281 (+148.0%), from €10,328 to €25,610
- Depreciation +€5,344
up €5,344 (+32.6%), from €16,372 to €21,716
- Financial income +€1,550
up €1,550 (+5165433.3%), from €0 to €1,550
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 | €223,733 | €277,691 | +€53,958 | +24.1% |
| Fixed assets | 21/28 | €30,220 | €46,448 | +€16,227 | +53.7% |
| Tangible fixed assets | 22/27 | €30,220 | €46,448 | +€16,227 | +53.7% |
| Land and buildings | 22 | €446 | €36 | -€410 | -91.8% |
| Furniture and vehicles | 24 | €29,774 | €46,411 | +€16,637 | +55.9% |
| Current assets | 29/58 | €193,513 | €231,243 | +€37,731 | +19.5% |
| Amounts receivable within one year | 40/41 | €22,081 | €25,327 | +€3,246 | +14.7% |
| Trade receivables | 40 | €14,911 | €21,837 | +€6,926 | +46.5% |
| Other amounts receivable | 41 | €7,170 | €3,489 | -€3,680 | -51.3% |
| Cash at bank and in hand | 54/58 | €170,119 | €204,441 | +€34,321 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,476 | +€164 | +12.5% |
| Total equity and liabilities | 10/49 | €223,733 | €277,691 | +€53,958 | +24.1% |
| Equity | 10/15 | €190,274 | €241,700 | +€51,426 | +27.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €171,724 | €223,150 | +€51,426 | +29.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,150 | €2,150 | = | 0.0% |
| Distributable reserves | 133 | €169,574 | €221,000 | +€51,426 | +30.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,459 | €35,991 | +€2,532 | +7.6% |
| Amounts payable after more than one year | 17 | €534 | €0 | -€534 | -100.0% |
| Financial debts | 170/4 | €534 | €0 | -€534 | -100.0% |
| Amounts payable within one year | 42/48 | €32,731 | €35,791 | +€3,060 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €6,367 | €534 | -€5,833 | -91.6% |
| Trade debts | 44 | €2,184 | €1,634 | -€550 | -25.2% |
| Suppliers | 440/4 | €2,184 | €1,634 | -€550 | -25.2% |
| Taxes, remuneration and social security | 45 | €11,972 | €21,269 | +€9,298 | +77.7% |
| Taxes | 450/3 | €11,972 | €21,269 | +€9,298 | +77.7% |
| Other amounts payable | 47/48 | €12,208 | €12,353 | +€145 | +1.2% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,372 | €21,716 | +€5,344 | +32.6% |
| Other operating charges | 640/8 | €678 | €676 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | €33 | €371 | +€338 | +1012.0% |
| Gross operating margin | 9900 | €51,332 | €110,833 | +€59,501 | +115.9% |
| Operating profit (loss) | 9901 | €34,248 | €88,070 | +€53,821 | +157.2% |
| Financial income | 75/76B | €0 | €1,550 | +€1,550 | +5165433.3% |
| Recurring financial income | 75 | €0 | €1,550 | +€1,550 | +5165433.3% |
| Financial charges | 65/66B | €312 | €231 | -€82 | -26.2% |
| Recurring financial charges | 65 | €312 | €231 | -€82 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €33,936 | €89,389 | +€55,453 | +163.4% |
| Income taxes | 67/77 | €10,328 | €25,610 | +€15,281 | +148.0% |
| Profit (loss) for the period | 9904 | €23,608 | €63,779 | +€40,172 | +170.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,608 | €63,779 | +€40,172 | +170.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.