ISATRONICK: 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.
ISATRONICK
Largest movements
- Cash -€297,631
down €297,631 (-47.0%), from €633,287 to €335,656
mainly Receivables within one year (-€249,802) and Stocks and contracts (-€76,272)
- Receivables within one year +€249,802
up €249,802 (+51.6%), from €484,256 to €734,058
of which Other amounts receivable: +€191,608
- Stocks and contracts +€76,272
up €76,272 (+12.9%), from €591,952 to €668,224
- Profit (loss) carried forward +€34,910
up €34,910 (+3.4%), from €1.0m to €1.1m
- Other debts -€29,352
down €29,352 (-93.9%), from €31,253 to €1,900
- Financial income -€142,743
down €142,743 (-83.1%), from €171,776 to €29,033
- Write-downs +€80,383
up €80,383, from -€80,383 to €0
- Taxes -€21,616
down €21,616 (-61.0%), from €35,448 to €13,832
- Financial charges +€18,816
up €18,816 (+105%), from €18,000 to €36,816
- Staff costs -€13,129
down €13,129 (-9.2%), from €142,355 to €129,226
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 | €1,748,491 | €1,769,984 | +€21,493 | +1.2% |
| Fixed assets | 21/28 | €33,414 | €24,771 | -€8,643 | -25.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €13,150 | €6,622 | -€6,528 | -49.6% |
| Plant, machinery and equipment | 23 | €11,439 | €5,277 | -€6,163 | -53.9% |
| Furniture and vehicles | 24 | €1,710 | €1,345 | -€365 | -21.3% |
| Financial fixed assets | 28 | €20,264 | €18,149 | -€2,116 | -10.4% |
| Current assets | 29/58 | €1,715,077 | €1,745,214 | +€30,136 | +1.8% |
| Stocks and contracts in progress | 3 | €591,952 | €668,224 | +€76,272 | +12.9% |
| Stocks | 30/36 | €591,952 | €668,224 | +€76,272 | +12.9% |
| Amounts receivable within one year | 40/41 | €484,256 | €734,058 | +€249,802 | +51.6% |
| Trade receivables | 40 | €322,123 | €380,317 | +€58,194 | +18.1% |
| Other amounts receivable | 41 | €162,132 | €353,741 | +€191,608 | +118% |
| Cash at bank and in hand | 54/58 | €633,287 | €335,656 | -€297,631 | -47.0% |
| Deferred charges and accrued income | 490/1 | €5,582 | €7,276 | +€1,693 | +30.3% |
| Total equity and liabilities | 10/49 | €1,748,491 | €1,769,984 | +€21,493 | +1.2% |
| Equity | 10/15 | €1,472,755 | €1,507,665 | +€34,910 | +2.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €422,191 | €422,191 | = | 0.0% |
| Distributable reserves | 133 | €422,191 | €422,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,019,577 | €1,054,487 | +€34,910 | +3.4% |
| Amounts payable | 17/49 | €275,736 | €262,319 | -€13,417 | -4.9% |
| Amounts payable within one year | 42/48 | €274,920 | €261,503 | -€13,417 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €986 | +€986 | |
| Credit institutions | 430/8 | - | €986 | +€986 | |
| Trade debts | 44 | €231,641 | €243,071 | +€11,430 | +4.9% |
| Suppliers | 440/4 | €231,641 | €243,071 | +€11,430 | +4.9% |
| Taxes, remuneration and social security | 45 | €12,026 | €15,546 | +€3,520 | +29.3% |
| Taxes | 450/3 | €660 | €0 | -€660 | -100% |
| Remuneration and social security | 454/9 | €11,366 | €15,546 | +€4,180 | +36.8% |
| Other amounts payable | 47/48 | €31,253 | €1,900 | -€29,352 | -93.9% |
| Accrued charges and deferred income | 492/3 | €816 | €816 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €142,355 | €129,226 | -€13,129 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,084 | €7,405 | -€1,680 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€80,383 | €0 | +€80,383 | |
| Other operating charges | 640/8 | €3,636 | €1,206 | -€2,430 | -66.8% |
| Gross operating margin | 9900 | €204,049 | €194,362 | -€9,687 | -4.7% |
| Operating profit (loss) | 9901 | €129,356 | €56,525 | -€72,831 | -56.3% |
| Financial income | 75/76B | €171,776 | €29,033 | -€142,743 | -83.1% |
| Recurring financial income | 75 | €171,776 | €29,033 | -€142,743 | -83.1% |
| Financial charges | 65/66B | €18,000 | €36,816 | +€18,816 | +105% |
| Recurring financial charges | 65 | €18,000 | €36,816 | +€18,816 | +105% |
| Profit (loss) for the period before taxes | 9903 | €283,132 | €48,742 | -€234,390 | -82.8% |
| Income taxes | 67/77 | €35,448 | €13,832 | -€21,616 | -61.0% |
| Profit (loss) for the period | 9904 | €247,684 | €34,910 | -€212,774 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €247,684 | €34,910 | -€212,774 | -85.9% |
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 17 October 2026 via checked.be.