IsaKim: 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.
IsaKim
Largest movements
- Cash +€89,887
up €89,887 (+106%), from €84,439 to €174,326
mainly Net result for the year (+€84,384) and Tax, wage and social debts (+€27,685)
- Receivables within one year +€20,062
up €20,062 (+74.0%), from €27,100 to €47,162
of which Other amounts receivable: +€11,716
- Stocks and contracts -€4,410
no longer reported in 2025 (was €4,410)
- Reserves +€84,385
up €84,385 (+106%), from €79,433 to €163,818
- Tax, wage and social debts +€27,685
up €27,685 (+179%), from €15,458 to €43,143
- Debts after one year -€6,199
down €6,199 (-79.8%), from €7,767 to €1,568
- Gross operating margin +€76,967
up €76,967 (+133%), from €57,836 to €134,803
- Taxes +€27,686
up €27,686 (+158%), from €17,528 to €45,214
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 | €122,858 | €229,791 | +€106,933 | +87.0% |
| Fixed assets | 21/28 | €6,909 | €8,303 | +€1,394 | +20.2% |
| Tangible fixed assets | 22/27 | €6,879 | €8,273 | +€1,394 | +20.3% |
| Plant, machinery and equipment | 23 | €5,026 | €7,556 | +€2,530 | +50.3% |
| Furniture and vehicles | 24 | €1,853 | €717 | -€1,136 | -61.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €115,949 | €221,488 | +€105,539 | +91.0% |
| Stocks and contracts in progress | 3 | €4,410 | - | -€4,410 | |
| Stocks | 30/36 | €4,410 | - | -€4,410 | |
| Amounts receivable within one year | 40/41 | €27,100 | €47,162 | +€20,062 | +74.0% |
| Trade receivables | 40 | €16,217 | €24,563 | +€8,346 | +51.5% |
| Other amounts receivable | 41 | €10,883 | €22,599 | +€11,716 | +108% |
| Cash at bank and in hand | 54/58 | €84,439 | €174,326 | +€89,887 | +106% |
| Total equity and liabilities | 10/49 | €122,858 | €229,791 | +€106,933 | +87.0% |
| Equity | 10/15 | €83,156 | €167,540 | +€84,384 | +101% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €79,433 | €163,818 | +€84,385 | +106% |
| Distributable reserves | 133 | €79,433 | €163,818 | +€84,385 | +106% |
| Profit (loss) carried forward | 14 | -€15,027 | -€15,027 | -€0 | 0.0% |
| Amounts payable | 17/49 | €39,702 | €62,251 | +€22,549 | +56.8% |
| Amounts payable after more than one year | 17 | €7,767 | €1,568 | -€6,199 | -79.8% |
| Financial debts | 170/4 | €7,767 | €1,568 | -€6,199 | -79.8% |
| Amounts payable within one year | 42/48 | €31,935 | €60,683 | +€28,748 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €6,083 | €6,199 | +€116 | +1.9% |
| Trade debts | 44 | €9,881 | €11,341 | +€1,460 | +14.8% |
| Suppliers | 440/4 | €9,881 | €11,341 | +€1,460 | +14.8% |
| Taxes, remuneration and social security | 45 | €15,458 | €43,143 | +€27,685 | +179% |
| Taxes | 450/3 | €15,458 | €43,143 | +€27,685 | +179% |
| Other amounts payable | 47/48 | €513 | - | -€513 | |
| Remuneration, social security and pensions | 62 | - | €171 | +€171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,236 | €2,273 | +€37 | +1.7% |
| Other operating charges | 640/8 | €2,427 | €2,469 | +€42 | +1.7% |
| Gross operating margin | 9900 | €57,836 | €134,803 | +€76,967 | +133% |
| Operating profit (loss) | 9901 | €53,173 | €129,890 | +€76,717 | +144% |
| Financial income | 75/76B | €342 | €968 | +€626 | +183% |
| Recurring financial income | 75 | €342 | €968 | +€626 | +183% |
| Financial charges | 65/66B | €1,443 | €1,260 | -€183 | -12.7% |
| Recurring financial charges | 65 | €1,443 | €1,260 | -€183 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €52,072 | €129,598 | +€77,526 | +149% |
| Income taxes | 67/77 | €17,528 | €45,214 | +€27,686 | +158% |
| Profit (loss) for the period | 9904 | €34,544 | €84,384 | +€49,840 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €34,544 | €84,384 | +€49,840 | +144% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.