ISCC: 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.
ISCC
Largest movements
- Cash -€13,515
down €13,515 (-52.9%), from €25,565 to €12,050
mainly Net result for the year (-€7,859) and Trade debts (-€4,595)
- Deferred charges and accrued income -€781
down €781 (-100.0%), from €781 to €0
- Profit (loss) carried forward -€7,859
down €7,859 (-15.0%), from -€52,557 to -€60,416
- Trade debts -€4,595
down €4,595 (-83.5%), from €5,501 to €907
- Other debts -€1,917
down €1,917 (-37.1%), from €5,167 to €3,250
- Other operating charges +€791
up €791, from €0 to €791
- Gross operating margin +€234
up €234 (+3.4%), from -€6,933 to -€6,699
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 | €26,948 | €12,590 | -€14,358 | -53.3% |
| Current assets | 29/58 | €26,948 | €12,590 | -€14,358 | -53.3% |
| Amounts receivable within one year | 40/41 | €601 | €540 | -€61 | -10.2% |
| Other amounts receivable | 41 | €601 | €540 | -€61 | -10.2% |
| Cash at bank and in hand | 54/58 | €25,565 | €12,050 | -€13,515 | -52.9% |
| Deferred charges and accrued income | 490/1 | €781 | €0 | -€781 | -100.0% |
| Total equity and liabilities | 10/49 | €26,948 | €12,590 | -€14,358 | -53.3% |
| Equity | 10/15 | €15,955 | €8,096 | -€7,859 | -49.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,112 | €56,112 | = | 0.0% |
| Distributable reserves | 133 | €56,112 | €56,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,557 | -€60,416 | -€7,859 | -15.0% |
| Amounts payable | 17/49 | €10,993 | €4,493 | -€6,499 | -59.1% |
| Amounts payable within one year | 42/48 | €10,993 | €4,493 | -€6,499 | -59.1% |
| Trade debts | 44 | €5,501 | €907 | -€4,595 | -83.5% |
| Suppliers | 440/4 | €5,501 | €907 | -€4,595 | -83.5% |
| Taxes, remuneration and social security | 45 | €324 | €336 | +€12 | +3.8% |
| Taxes | 450/3 | €324 | €336 | +€12 | +3.8% |
| Other amounts payable | 47/48 | €5,167 | €3,250 | -€1,917 | -37.1% |
| Other operating charges | 640/8 | €0 | €791 | +€791 | |
| Gross operating margin | 9900 | -€6,933 | -€6,699 | +€234 | +3.4% |
| Operating profit (loss) | 9901 | -€6,933 | -€7,491 | -€558 | -8.0% |
| Financial charges | 65/66B | €167 | €197 | +€30 | +17.9% |
| Recurring financial charges | 65 | €167 | €197 | +€30 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,100 | -€7,688 | -€588 | -8.3% |
| Income taxes | 67/77 | €165 | €171 | +€6 | +3.6% |
| Profit (loss) for the period | 9904 | -€7,265 | -€7,859 | -€594 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,265 | -€7,859 | -€594 | -8.2% |
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 10 October 2026 via checked.be.