ISATICS: 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.
ISATICS
Largest movements
- Cash +€34,533
up €34,533 (+216.3%), from €15,968 to €50,501
mainly Net result for the year (+€38,820) and Tax, wage and social debts (+€16,317)
- Receivables within one year +€12,581
up €12,581 (+346.6%), from €3,630 to €16,211
of which Other amounts receivable: +€15,323
- Deferred charges and accrued income +€2,568
new in 2025: €2,568
- Reserves +€35,000
new in 2025: €35,000
- Tax, wage and social debts +€16,317
up €16,317 (+410.8%), from €3,972 to €20,289
- Trade debts -€5,007
down €5,007 (-67.2%), from €7,453 to €2,446
of which Bills of exchange payable: -€3,939
- Profit (loss) carried forward +€3,820
up €3,820 (+102.6%), from €3,725 to €7,545
- Gross operating margin +€53,649
up €53,649 (+1232.5%), from €4,353 to €58,002
- Taxes +€13,652
up €13,652 (+1125.5%), from €1,213 to €14,865
- Write-downs +€10,391
up €10,391, from -€10,058 to €333
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 | €19,598 | €69,280 | +€49,682 | +253.5% |
| Current assets | 29/58 | €19,598 | €69,280 | +€49,682 | +253.5% |
| Amounts receivable within one year | 40/41 | €3,630 | €16,211 | +€12,581 | +346.6% |
| Trade receivables | 40 | €3,630 | €888 | -€2,742 | -75.5% |
| Other amounts receivable | 41 | - | €15,323 | +€15,323 | |
| Cash at bank and in hand | 54/58 | €15,968 | €50,501 | +€34,533 | +216.3% |
| Deferred charges and accrued income | 490/1 | - | €2,568 | +€2,568 | |
| Total equity and liabilities | 10/49 | €19,598 | €69,280 | +€49,682 | +253.5% |
| Equity | 10/15 | €7,725 | €46,545 | +€38,820 | +502.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €35,000 | +€35,000 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €3,725 | €7,545 | +€3,820 | +102.6% |
| Amounts payable | 17/49 | €11,873 | €22,735 | +€10,862 | +91.5% |
| Amounts payable within one year | 42/48 | €11,873 | €22,735 | +€10,862 | +91.5% |
| Trade debts | 44 | €7,453 | €2,446 | -€5,007 | -67.2% |
| Suppliers | 440/4 | €3,464 | €2,396 | -€1,068 | -30.8% |
| Bills of exchange payable | 441 | €3,989 | €50 | -€3,939 | -98.7% |
| Taxes, remuneration and social security | 45 | €3,972 | €20,289 | +€16,317 | +410.8% |
| Taxes | 450/3 | €3,972 | €20,289 | +€16,317 | +410.8% |
| Other amounts payable | 47/48 | €448 | - | -€448 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,058 | €333 | +€10,391 | |
| Other operating charges | 640/8 | €2,788 | €2,214 | -€574 | -20.6% |
| Gross operating margin | 9900 | €4,353 | €58,002 | +€53,649 | +1232.5% |
| Operating profit (loss) | 9901 | €11,623 | €55,455 | +€43,832 | +377.1% |
| Financial charges | 65/66B | €2,292 | €1,770 | -€522 | -22.8% |
| Recurring financial charges | 65 | €2,292 | €1,770 | -€522 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €9,331 | €53,685 | +€44,354 | +475.3% |
| Income taxes | 67/77 | €1,213 | €14,865 | +€13,652 | +1125.5% |
| Profit (loss) for the period | 9904 | €8,118 | €38,820 | +€30,702 | +378.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,118 | €38,820 | +€30,702 | +378.2% |
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 10 October 2026 via checked.be.