iSATA: 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.
iSATA
Largest movements
- Receivables within one year +€16,133
up €16,133 (+147.6%), from €10,927 to €27,060
- Cash +€13,221
up €13,221 (+21.1%), from €62,742 to €75,963
mainly Other debts (+€76,266) and Tax, wage and social debts (+€1,928)
- Other debts +€76,266
up €76,266 (+192.1%), from €39,700 to €115,966
- Profit (loss) carried forward -€47,904
down €47,904 (-153.6%), from -€31,186 to -€79,090
- Tax, wage and social debts +€1,928
up €1,928 (+23.6%), from €8,172 to €10,100
of which Taxes: +€5,745
- Financial charges +€59,712
up €59,712 (+3920.7%), from €1,523 to €61,235
- Provisions -€52,001
down €52,001, from €51,254 to -€747
- Gross operating margin -€11,543
down €11,543 (-44.1%), from €26,203 to €14,660
- Taxes +€271
new in 2025: €271
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 | €75,875 | €104,750 | +€28,875 | +38.1% |
| Fixed assets | 21/28 | €1,830 | €1,338 | -€492 | -26.9% |
| Tangible fixed assets | 22/27 | €1,830 | €1,338 | -€492 | -26.9% |
| Plant, machinery and equipment | 23 | €1,090 | €780 | -€310 | -28.4% |
| Furniture and vehicles | 24 | €740 | €558 | -€182 | -24.6% |
| Current assets | 29/58 | €74,045 | €103,412 | +€29,367 | +39.7% |
| Amounts receivable within one year | 40/41 | €10,927 | €27,060 | +€16,133 | +147.6% |
| Trade receivables | 40 | €10,927 | €27,060 | +€16,133 | +147.6% |
| Cash at bank and in hand | 54/58 | €62,742 | €75,963 | +€13,221 | +21.1% |
| Deferred charges and accrued income | 490/1 | €376 | €389 | +€13 | +3.5% |
| Total equity and liabilities | 10/49 | €75,875 | €104,750 | +€28,875 | +38.1% |
| Equity | 10/15 | -€27,186 | -€75,090 | -€47,904 | -176.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,186 | -€79,090 | -€47,904 | -153.6% |
| Provisions and deferred taxes | 16 | €53,047 | €52,300 | -€747 | -1.4% |
| Provisions for liabilities and charges | 160/5 | €53,047 | €52,300 | -€747 | -1.4% |
| Other liabilities and charges | 164/5 | €53,047 | €52,300 | -€747 | -1.4% |
| Amounts payable | 17/49 | €50,014 | €127,540 | +€77,526 | +155.0% |
| Amounts payable within one year | 42/48 | €50,014 | €127,540 | +€77,526 | +155.0% |
| Trade debts | 44 | €2,142 | €1,474 | -€668 | -31.2% |
| Suppliers | 440/4 | €2,142 | €1,474 | -€668 | -31.2% |
| Taxes, remuneration and social security | 45 | €8,172 | €10,100 | +€1,928 | +23.6% |
| Taxes | 450/3 | €776 | €6,521 | +€5,745 | +740.3% |
| Remuneration and social security | 454/9 | €7,396 | €3,579 | -€3,817 | -51.6% |
| Other amounts payable | 47/48 | €39,700 | €115,966 | +€76,266 | +192.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €1,064 | +€166 | +18.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €51,254 | -€747 | -€52,001 | |
| Other operating charges | 640/8 | €510 | €540 | +€30 | +5.9% |
| Non-recurring operating charges | 66A | - | €211 | +€211 | |
| Gross operating margin | 9900 | €26,203 | €14,660 | -€11,543 | -44.1% |
| Operating profit (loss) | 9901 | -€26,459 | €13,592 | +€40,051 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,523 | €61,235 | +€59,712 | +3920.7% |
| Recurring financial charges | 65 | €1,523 | €61,235 | +€59,712 | +3920.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,982 | -€47,633 | -€19,651 | -70.2% |
| Income taxes | 67/77 | - | €271 | +€271 | |
| Profit (loss) for the period | 9904 | -€27,982 | -€47,904 | -€19,922 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,982 | -€47,904 | -€19,922 | -71.2% |
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 8 October 2026 via checked.be.