ISCA Partners: 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.
ISCA Partners
Largest movements
- Cash -€11,732
down €11,732 (-12.5%), from €94,048 to €82,316
mainly Tax, wage and social debts (-€13,931) and Other debts (-€6,342)
- Tangible fixed assets -€4,232
down €4,232 (-17.4%), from €24,381 to €20,149
of which Furniture and vehicles: -€4,821
- Receivables within one year +€1,730
up €1,730 (+68.3%), from €2,535 to €4,265
- Tax, wage and social debts -€13,931
down €13,931 (-79.7%), from €17,482 to €3,552
- Other debts -€6,342
down €6,342 (-17.1%), from €37,063 to €30,721
- Reserves +€3,347
up €3,347 (+5.5%), from €60,761 to €64,108
- Accrued charges and deferred income +€2,950
up €2,950 (+245.8%), from €1,200 to €4,150
- Gross operating margin -€67,279
down €67,279 (-83.9%), from €80,232 to €12,953
- Taxes -€14,477
down €14,477 (-87.9%), from €16,476 to €1,998
- Financial charges +€2,780
up €2,780 (+44060.2%), from €6 to €2,787
- Depreciation +€1,456
up €1,456 (+37.2%), from €3,913 to €5,368
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 | €121,754 | €107,530 | -€14,224 | -11.7% |
| Fixed assets | 21/28 | €24,381 | €20,149 | -€4,232 | -17.4% |
| Tangible fixed assets | 22/27 | €24,381 | €20,149 | -€4,232 | -17.4% |
| Furniture and vehicles | 24 | €19,836 | €15,016 | -€4,821 | -24.3% |
| Other tangible fixed assets | 26 | €4,545 | €5,133 | +€588 | +12.9% |
| Current assets | 29/58 | €97,373 | €87,382 | -€9,991 | -10.3% |
| Amounts receivable within one year | 40/41 | €2,535 | €4,265 | +€1,730 | +68.3% |
| Trade receivables | 40 | €2,535 | €4,265 | +€1,730 | +68.3% |
| Cash at bank and in hand | 54/58 | €94,048 | €82,316 | -€11,732 | -12.5% |
| Deferred charges and accrued income | 490/1 | €790 | €800 | +€10 | +1.3% |
| Total equity and liabilities | 10/49 | €121,754 | €107,530 | -€14,224 | -11.7% |
| Equity | 10/15 | €65,761 | €69,108 | +€3,347 | +5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,761 | €64,108 | +€3,347 | +5.5% |
| Distributable reserves | 133 | €60,761 | €64,108 | +€3,347 | +5.5% |
| Amounts payable | 17/49 | €55,994 | €38,423 | -€17,571 | -31.4% |
| Amounts payable within one year | 42/48 | €54,794 | €34,273 | -€20,521 | -37.5% |
| Trade debts | 44 | €248 | - | -€248 | |
| Suppliers | 440/4 | €248 | - | -€248 | |
| Taxes, remuneration and social security | 45 | €17,482 | €3,552 | -€13,931 | -79.7% |
| Taxes | 450/3 | €17,482 | €3,552 | -€13,931 | -79.7% |
| Other amounts payable | 47/48 | €37,063 | €30,721 | -€6,342 | -17.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €4,150 | +€2,950 | +245.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,913 | €5,368 | +€1,456 | +37.2% |
| Other operating charges | 640/8 | €662 | €456 | -€207 | -31.2% |
| Gross operating margin | 9900 | €80,232 | €12,953 | -€67,279 | -83.9% |
| Operating profit (loss) | 9901 | €75,657 | €7,129 | -€68,528 | -90.6% |
| Financial income | 75/76B | €1,585 | €1,002 | -€583 | -36.8% |
| Recurring financial income | 75 | €1,585 | €1,002 | -€583 | -36.8% |
| Financial charges | 65/66B | €6 | €2,787 | +€2,780 | +44060.2% |
| Recurring financial charges | 65 | €6 | €2,787 | +€2,780 | +44060.2% |
| Profit (loss) for the period before taxes | 9903 | €77,236 | €5,345 | -€71,891 | -93.1% |
| Income taxes | 67/77 | €16,476 | €1,998 | -€14,477 | -87.9% |
| Profit (loss) for the period | 9904 | €60,761 | €3,347 | -€57,414 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,761 | €3,347 | -€57,414 | -94.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.