ISCARE: 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.
ISCARE
Largest movements
- Receivables within one year +€34,487
up €34,487 (+34.5%), from €99,946 to €134,433
- Cash +€16,552
up €16,552 (+19.6%), from €84,350 to €100,903
mainly Net result for the year (+€36,092) and Tax, wage and social debts (+€10,264)
- Deferred charges and accrued income -€3,350
down €3,350 (-25.8%), from €13,000 to €9,650
- Reserves +€36,092
up €36,092 (+22.8%), from €158,326 to €194,419
- Tax, wage and social debts +€10,264
up €10,264 (+28.0%), from €36,634 to €46,898
- Gross operating margin -€79,269
down €79,269 (-65.3%), from €121,451 to €42,182
- Taxes -€26,370
down €26,370 (-72.0%), from €36,634 to €10,264
- Financial income +€1,467
up €1,467 (+30.0%), from €4,883 to €6,351
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 | €200,010 | €247,026 | +€47,016 | +23.5% |
| Fixed assets | 21/28 | €2,713 | €2,040 | -€673 | -24.8% |
| Tangible fixed assets | 22/27 | €2,713 | €2,040 | -€673 | -24.8% |
| Furniture and vehicles | 24 | €2,713 | €2,040 | -€673 | -24.8% |
| Current assets | 29/58 | €197,297 | €244,986 | +€47,689 | +24.2% |
| Amounts receivable within one year | 40/41 | €99,946 | €134,433 | +€34,487 | +34.5% |
| Other amounts receivable | 41 | €99,946 | €134,433 | +€34,487 | +34.5% |
| Cash at bank and in hand | 54/58 | €84,350 | €100,903 | +€16,552 | +19.6% |
| Deferred charges and accrued income | 490/1 | €13,000 | €9,650 | -€3,350 | -25.8% |
| Total equity and liabilities | 10/49 | €200,010 | €247,026 | +€47,016 | +23.5% |
| Equity | 10/15 | €163,326 | €199,419 | +€36,092 | +22.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €158,326 | €194,419 | +€36,092 | +22.8% |
| Distributable reserves | 133 | €158,326 | €194,419 | +€36,092 | +22.8% |
| Amounts payable | 17/49 | €36,684 | €47,608 | +€10,924 | +29.8% |
| Amounts payable within one year | 42/48 | €36,684 | €47,608 | +€10,924 | +29.8% |
| Trade debts | 44 | €50 | €710 | +€660 | +1321.9% |
| Suppliers | 440/4 | €50 | €710 | +€660 | +1321.9% |
| Taxes, remuneration and social security | 45 | €36,634 | €46,898 | +€10,264 | +28.0% |
| Taxes | 450/3 | €36,634 | €46,898 | +€10,264 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €2,107 | +€440 | +26.4% |
| Gross operating margin | 9900 | €121,451 | €42,182 | -€79,269 | -65.3% |
| Operating profit (loss) | 9901 | €119,784 | €40,075 | -€79,709 | -66.5% |
| Financial income | 75/76B | €4,883 | €6,351 | +€1,467 | +30.0% |
| Recurring financial income | 75 | €4,883 | €6,351 | +€1,467 | +30.0% |
| Financial charges | 65/66B | €0 | €69 | +€69 | +46060.0% |
| Recurring financial charges | 65 | €0 | €69 | +€69 | +46060.0% |
| Profit (loss) for the period before taxes | 9903 | €124,667 | €46,356 | -€78,311 | -62.8% |
| Income taxes | 67/77 | €36,634 | €10,264 | -€26,370 | -72.0% |
| Profit (loss) for the period | 9904 | €88,034 | €36,092 | -€51,941 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,034 | €36,092 | -€51,941 | -59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.