ISC intelligence in science: 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.
ISC intelligence in science
Largest movements
- Receivables within one year -€55,903
down €55,903 (-40.2%), from €138,913 to €83,010
of which Other amounts receivable: -€63,247
- Cash +€43,797
up €43,797 (+217%), from €20,228 to €64,025
mainly Receivables within one year (+€55,903) and Trade debts (+€49,329)
- Tangible fixed assets -€2,363
down €2,363 (-61.5%), from €3,841 to €1,478
- Trade debts +€49,329
up €49,329 (+93.3%), from €52,863 to €102,192
- Other debts -€47,501
down €47,501 (-68.3%), from €69,584 to €22,083
- Tax, wage and social debts -€10,091
down €10,091 (-55.2%), from €18,289 to €8,198
of which Remuneration and social security: -€14,200
- Advances received -€8,950
no longer reported in 2025 (was €8,950)
- Profit (loss) carried forward +€2,952
up €2,952 (+34.5%), from €8,550 to €11,501
- Gross operating margin -€58,492
down €58,492 (-81.6%), from €71,659 to €13,167
- Staff costs -€47,810
no longer reported in 2025 (was €47,810)
- Taxes +€8,133
new in 2025: €8,133
- Financial charges -€5,772
down €5,772 (-79.8%), from €7,232 to €1,461
- Other operating charges -€3,317
no longer reported in 2025 (was €3,317)
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 | €164,729 | €150,468 | -€14,261 | -8.7% |
| Fixed assets | 21/28 | €5,341 | €2,978 | -€2,363 | -44.2% |
| Tangible fixed assets | 22/27 | €3,841 | €1,478 | -€2,363 | -61.5% |
| Furniture and vehicles | 24 | €3,841 | €1,478 | -€2,363 | -61.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €159,388 | €147,490 | -€11,898 | -7.5% |
| Amounts receivable within one year | 40/41 | €138,913 | €83,010 | -€55,903 | -40.2% |
| Trade receivables | 40 | €75,337 | €82,681 | +€7,345 | +9.7% |
| Other amounts receivable | 41 | €63,577 | €329 | -€63,247 | -99.5% |
| Cash at bank and in hand | 54/58 | €20,228 | €64,025 | +€43,797 | +217% |
| Deferred charges and accrued income | 490/1 | €248 | €455 | +€208 | +84.0% |
| Total equity and liabilities | 10/49 | €164,729 | €150,468 | -€14,261 | -8.7% |
| Equity | 10/15 | €15,042 | €17,994 | +€2,952 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €293 | €293 | = | 0.0% |
| Tax-exempt reserves | 132 | €293 | €293 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,550 | €11,501 | +€2,952 | +34.5% |
| Amounts payable | 17/49 | €149,687 | €132,474 | -€17,213 | -11.5% |
| Amounts payable within one year | 42/48 | €149,687 | €132,474 | -€17,213 | -11.5% |
| Trade debts | 44 | €52,863 | €102,192 | +€49,329 | +93.3% |
| Suppliers | 440/4 | €52,863 | €102,192 | +€49,329 | +93.3% |
| Advances received on contracts in progress | 46 | €8,950 | - | -€8,950 | |
| Taxes, remuneration and social security | 45 | €18,289 | €8,198 | -€10,091 | -55.2% |
| Taxes | 450/3 | €486 | €4,595 | +€4,109 | +846% |
| Remuneration and social security | 454/9 | €17,804 | €3,604 | -€14,200 | -79.8% |
| Other amounts payable | 47/48 | €69,584 | €22,083 | -€47,501 | -68.3% |
| Remuneration, social security and pensions | 62 | €47,810 | - | -€47,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,840 | €2,363 | +€523 | +28.4% |
| Other operating charges | 640/8 | €3,317 | - | -€3,317 | |
| Gross operating margin | 9900 | €71,659 | €13,167 | -€58,492 | -81.6% |
| Operating profit (loss) | 9901 | €18,693 | €10,804 | -€7,889 | -42.2% |
| Financial income | 75/76B | €4,652 | €1,741 | -€2,911 | -62.6% |
| Recurring financial income | 75 | €4,652 | €1,741 | -€2,911 | -62.6% |
| Financial charges | 65/66B | €7,232 | €1,461 | -€5,772 | -79.8% |
| Recurring financial charges | 65 | €7,232 | €1,461 | -€5,772 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €16,113 | €11,084 | -€5,029 | -31.2% |
| Income taxes | 67/77 | - | €8,133 | +€8,133 | |
| Profit (loss) for the period | 9904 | €16,113 | €2,952 | -€13,161 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,113 | €2,952 | -€13,161 | -81.7% |
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 15 October 2026 via checked.be.