Iscom Solutions: 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.
Iscom Solutions
Largest movements
- Cash +€105,233
up €105,233 (+136%), from €77,549 to €182,782
mainly Net result for the year (+€104,910) and Depreciation (+€8,569)
- Tangible fixed assets -€8,236
down €8,236 (-23.3%), from €35,405 to €27,169
- Reserves +€104,000
up €104,000 (+163%), from €63,800 to €167,800
- Other debts -€4,186
down €4,186 (-6.7%), from €62,341 to €58,155
- Tax, wage and social debts -€3,332
down €3,332 (-72.3%), from €4,606 to €1,274
- Gross operating margin +€57,201
up €57,201 (+65.1%), from €87,892 to €145,093
- Taxes +€13,520
up €13,520 (+76.2%), from €17,754 to €31,274
- Depreciation +€2,346
up €2,346 (+37.7%), from €6,223 to €8,569
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 | €131,289 | €228,731 | +€97,442 | +74.2% |
| Formation expenses | 20 | €333 | - | -€333 | |
| Fixed assets | 21/28 | €35,905 | €27,669 | -€8,236 | -22.9% |
| Tangible fixed assets | 22/27 | €35,405 | €27,169 | -€8,236 | -23.3% |
| Furniture and vehicles | 24 | €35,405 | €27,169 | -€8,236 | -23.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €95,052 | €201,062 | +€106,010 | +112% |
| Amounts receivable within one year | 40/41 | €16,540 | €15,335 | -€1,206 | -7.3% |
| Trade receivables | 40 | €16,499 | €13,500 | -€2,999 | -18.2% |
| Other amounts receivable | 41 | €41 | €1,835 | +€1,794 | +4,380% |
| Cash at bank and in hand | 54/58 | €77,549 | €182,782 | +€105,233 | +136% |
| Deferred charges and accrued income | 490/1 | €962 | €2,945 | +€1,983 | +206% |
| Total equity and liabilities | 10/49 | €131,289 | €228,731 | +€97,442 | +74.2% |
| Equity | 10/15 | €64,343 | €169,253 | +€104,910 | +163% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €63,800 | €167,800 | +€104,000 | +163% |
| Distributable reserves | 133 | €63,800 | €167,800 | +€104,000 | +163% |
| Profit (loss) carried forward | 14 | €43 | €953 | +€910 | +2,133% |
| Amounts payable | 17/49 | €66,946 | €59,478 | -€7,468 | -11.2% |
| Amounts payable within one year | 42/48 | €66,946 | €59,478 | -€7,468 | -11.2% |
| Financial debts | 43 | - | €49 | +€49 | |
| Credit institutions | 430/8 | - | €49 | +€49 | |
| Taxes, remuneration and social security | 45 | €4,606 | €1,274 | -€3,332 | -72.3% |
| Taxes | 450/3 | €4,606 | €1,274 | -€3,332 | -72.3% |
| Other amounts payable | 47/48 | €62,341 | €58,155 | -€4,186 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €8,569 | +€2,346 | +37.7% |
| Other operating charges | 640/8 | €13 | €236 | +€223 | +1,744% |
| Gross operating margin | 9900 | €87,892 | €145,093 | +€57,201 | +65.1% |
| Operating profit (loss) | 9901 | €81,657 | €136,288 | +€54,632 | +66.9% |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €210 | €104 | -€106 | -50.4% |
| Recurring financial charges | 65 | €210 | €104 | -€106 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €81,596 | €136,184 | +€54,588 | +66.9% |
| Income taxes | 67/77 | €17,754 | €31,274 | +€13,520 | +76.2% |
| Profit (loss) for the period | 9904 | €63,843 | €104,910 | +€41,067 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,843 | €104,910 | +€41,067 | +64.3% |
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 14 October 2026 via checked.be.