ISCHNURA: 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.
ISCHNURA
Largest movements
- Tangible fixed assets -€15,114
down €15,114 (-7.4%), from €205,124 to €190,010
of which Furniture and vehicles: -€10,085
- Receivables within one year -€4,551
down €4,551 (-59.7%), from €7,627 to €3,076
of which Trade receivables: -€4,333
- Deferred charges and accrued income +€3,811
up €3,811 (+267%), from €1,426 to €5,237
- Cash -€3,703
down €3,703 (-33.4%), from €11,088 to €7,385
mainly Other debts (-€17,224) and Investment in fixed assets (net) (-€6,558)
- Other debts -€17,224
down €17,224 (-24.2%), from €71,058 to €53,834
- Gross operating margin -€4,883
down €4,883 (-16.7%), from €29,323 to €24,439
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 | €225,265 | €205,707 | -€19,557 | -8.7% |
| Fixed assets | 21/28 | €205,124 | €190,010 | -€15,114 | -7.4% |
| Tangible fixed assets | 22/27 | €205,124 | €190,010 | -€15,114 | -7.4% |
| Land and buildings | 22 | €129,534 | €124,276 | -€5,258 | -4.1% |
| Plant, machinery and equipment | 23 | €37,433 | €37,662 | +€229 | +0.6% |
| Furniture and vehicles | 24 | €38,157 | €28,072 | -€10,085 | -26.4% |
| Current assets | 29/58 | €20,141 | €15,698 | -€4,443 | -22.1% |
| Amounts receivable within one year | 40/41 | €7,627 | €3,076 | -€4,551 | -59.7% |
| Trade receivables | 40 | €4,333 | - | -€4,333 | |
| Other amounts receivable | 41 | €3,294 | €3,076 | -€218 | -6.6% |
| Cash at bank and in hand | 54/58 | €11,088 | €7,385 | -€3,703 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,426 | €5,237 | +€3,811 | +267% |
| Total equity and liabilities | 10/49 | €225,265 | €205,707 | -€19,557 | -8.7% |
| Equity | 10/15 | €152,728 | €151,408 | -€1,320 | -0.9% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Capital | 10 | €255,000 | €255,000 | = | 0.0% |
| Issued capital | 100 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €13,629 | €13,629 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,231 | €1,231 | = | 0.0% |
| Legal reserve | 130 | €1,231 | €1,231 | = | 0.0% |
| Distributable reserves | 133 | €12,398 | €12,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,901 | -€117,221 | -€1,320 | -1.1% |
| Amounts payable | 17/49 | €72,537 | €54,300 | -€18,237 | -25.1% |
| Amounts payable within one year | 42/48 | €72,537 | €54,300 | -€18,237 | -25.1% |
| Trade debts | 44 | €94 | €105 | +€11 | +11.8% |
| Suppliers | 440/4 | €94 | €105 | +€11 | +11.8% |
| Taxes, remuneration and social security | 45 | €1,384 | €360 | -€1,024 | -74.0% |
| Taxes | 450/3 | €1,384 | €360 | -€1,024 | -74.0% |
| Other amounts payable | 47/48 | €71,058 | €53,834 | -€17,224 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,779 | €21,672 | -€108 | -0.5% |
| Other operating charges | 640/8 | €3,625 | €3,742 | +€117 | +3.2% |
| Gross operating margin | 9900 | €29,323 | €24,439 | -€4,883 | -16.7% |
| Operating profit (loss) | 9901 | €3,919 | -€974 | -€4,893 | |
| Financial charges | 65/66B | €62 | €48 | -€15 | -23.9% |
| Recurring financial charges | 65 | €62 | €48 | -€15 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €3,856 | -€1,022 | -€4,878 | |
| Income taxes | 67/77 | €262 | €298 | +€37 | +14.1% |
| Profit (loss) for the period | 9904 | €3,595 | -€1,320 | -€4,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,595 | -€1,320 | -€4,915 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.