ISCAR BENELUX: 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.
What changed
ISCAR BENELUX
NACE 46.649, Wholesale of other machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€514,454
2024 · €409,247+€105,207
Equity
€5.0m
2024 · €4.5m+€514,454
Cash
€2.5m
2024 · €2.4m+€57,412
Balance sheet total
€5.7m
2024 · €5.7m+€77,674
Largest movements
Assets
- Cash +€57,412
up €57,412 (+2.4%), from €2.4m to €2.5m
mainly Net result for the year (+€514,454) and Depreciation (+€29,666)
Equity and liabilities
- Profit (loss) carried forward +€514,454
up €514,454 (+11.7%), from €4.4m to €4.9m
- Trade debts -€384,278
down €384,278 (-43.6%), from €881,179 to €496,901
Income statement
- Turnover -€391,034
down €391,034 (-4.3%), from €9.0m to €8.6m
- Goods and materials -€360,445
down €360,445 (-5.4%), from €6.6m to €6.3m
of which Purchases: -€332,616
- Staff costs -€245,678
down €245,678 (-19.8%), from €1.2m to €997,559
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.
Result 2024
€409,247
Turnover
-€391,034
Other operating income
-€3,430
Goods and materials
+€360,445
Services and other goods
+€12,681
Staff costs
+€245,678
Depreciation
-€2,676
Write-downs
-€37,915
Other operating charges
-€5,182
Other operating items
-€2,348
Financial income
-€400
Financial charges
-€1,480
Taxes
-€69,133
Result 2025
€514,454
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€63,215
Investment
-€5,803
Financing
€0
Cash 2024
€2.4m
From operations (derived)
+€63,215
Net result for the year
+€514,454
Depreciation
+€29,666
Stocks and contracts
+€1,122
Receivables within one year
-€43,750
Deferred charges and accrued income
-€1,497
Trade debts
-€384,278
Tax, wage and social debts
-€55,045
Accrued charges and deferred income
+€2,543
Investment (derived)
-€5,803
Investment in fixed assets (net)
-€5,803
Cash 2025
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,661,677 | €5,739,351 | +€77,674 | +1.4% |
| Fixed assets | 21/28 | €1,071,841 | €1,047,977 | -€23,864 | -2.2% |
| Tangible fixed assets | 22/27 | €1,069,475 | €1,045,100 | -€24,375 | -2.3% |
| Land and buildings | 22 | €970,042 | €965,338 | -€4,704 | -0.5% |
| Plant, machinery and equipment | 23 | €71,878 | €55,895 | -€15,983 | -22.2% |
| Furniture and vehicles | 24 | €27,555 | €23,867 | -€3,688 | -13.4% |
| Financial fixed assets | 28 | €2,366 | €2,877 | +€511 | +21.6% |
| Other financial fixed assets | 284/8 | €2,366 | €2,877 | +€511 | +21.6% |
| Amounts receivable and cash guarantees | 285/8 | €2,366 | €2,877 | +€511 | +21.6% |
| Current assets | 29/58 | €4,589,836 | €4,691,374 | +€101,537 | +2.2% |
| Stocks and contracts in progress | 3 | €635,662 | €634,540 | -€1,122 | -0.2% |
| Stocks | 30/36 | €635,662 | €634,540 | -€1,122 | -0.2% |
| Raw materials and consumables | 30/31 | €281 | €342 | +€61 | +21.7% |
| Goods purchased for resale | 34 | €635,381 | €634,198 | -€1,183 | -0.2% |
| Amounts receivable within one year | 40/41 | €1,544,059 | €1,587,809 | +€43,750 | +2.8% |
| Trade receivables | 40 | €1,517,736 | €1,568,249 | +€50,513 | +3.3% |
| Other amounts receivable | 41 | €26,323 | €19,560 | -€6,763 | -25.7% |
| Cash at bank and in hand | 54/58 | €2,408,258 | €2,465,670 | +€57,412 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,857 | €3,354 | +€1,497 | +80.6% |
| Total equity and liabilities | 10/49 | €5,661,677 | €5,739,351 | +€77,674 | +1.4% |
| Equity | 10/15 | €4,487,623 | €5,002,077 | +€514,454 | +11.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €33,073 | €33,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,773 | €26,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,391,551 | €4,906,004 | +€514,454 | +11.7% |
| Amounts payable | 17/49 | €1,174,054 | €737,274 | -€436,780 | -37.2% |
| Amounts payable within one year | 42/48 | €1,173,846 | €734,524 | -€439,322 | -37.4% |
| Trade debts | 44 | €881,179 | €496,901 | -€384,278 | -43.6% |
| Suppliers | 440/4 | €881,179 | €496,901 | -€384,278 | -43.6% |
| Taxes, remuneration and social security | 45 | €292,667 | €237,623 | -€55,045 | -18.8% |
| Taxes | 450/3 | €154,744 | €123,515 | -€31,229 | -20.2% |
| Remuneration and social security | 454/9 | €137,923 | €114,107 | -€23,816 | -17.3% |
| Accrued charges and deferred income | 492/3 | €207 | €2,750 | +€2,543 | +1,226% |
| Operating income | 70/76A | €9,052,288 | €8,655,758 | -€396,530 | -4.4% |
| Turnover | 70 | €9,008,812 | €8,617,778 | -€391,034 | -4.3% |
| Other operating income | 74 | €41,410 | €37,980 | -€3,430 | -8.3% |
| Non-recurring operating income | 76A | €2,066 | - | -€2,066 | |
| Operating charges | 60/66A | €8,477,406 | €7,904,656 | -€572,750 | -6.8% |
| Goods for resale, raw materials and consumables | 60 | €6,627,782 | €6,267,336 | -€360,445 | -5.4% |
| Purchases | 600/8 | €6,614,874 | €6,282,257 | -€332,616 | -5.0% |
| Change in stocks: decrease (increase) | 609 | €12,908 | -€14,921 | -€27,829 | |
| Services and other goods | 61 | €552,566 | €539,885 | -€12,681 | -2.3% |
| Remuneration, social security and pensions | 62 | €1,243,237 | €997,559 | -€245,678 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,990 | €29,666 | +€2,676 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,723 | €9,193 | +€37,915 | |
| Other operating charges | 640/8 | €55,553 | €60,735 | +€5,182 | +9.3% |
| Non-recurring operating charges | 66A | - | €282 | +€282 | |
| Operating profit (loss) | 9901 | €574,882 | €751,102 | +€176,220 | +30.7% |
| Financial income | 75/76B | €4,210 | €3,810 | -€400 | -9.5% |
| Recurring financial income | 75 | €4,210 | €3,810 | -€400 | -9.5% |
| Other financial income | 752/9 | €4,210 | €3,810 | -€400 | -9.5% |
| Financial charges | 65/66B | €31,320 | €32,800 | +€1,480 | +4.7% |
| Recurring financial charges | 65 | €31,320 | €32,800 | +€1,480 | +4.7% |
| Debt charges | 650 | €16,708 | €18,959 | +€2,250 | +13.5% |
| Other financial charges | 652/9 | €14,612 | €13,842 | -€770 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €547,772 | €722,112 | +€174,340 | +31.8% |
| Income taxes | 67/77 | €138,525 | €207,658 | +€69,133 | +49.9% |
| Taxes | 670/3 | €164,025 | €215,382 | +€51,357 | +31.3% |
| Tax adjustments and reversals of tax provisions | 77 | €25,500 | €7,724 | -€17,776 | -69.7% |
| Profit (loss) for the period | 9904 | €409,247 | €514,454 | +€105,207 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €409,247 | €514,454 | +€105,207 | +25.7% |
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 27 October 2026 via checked.be.