Iscomm: 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.
Iscomm
Largest movements
- Receivables within one year -€663,414
down €663,414 (-39.9%), from €1.7m to €998,204
of which Trade receivables: -€429,724
- Cash +€496,304
up €496,304 (+198%), from €250,906 to €747,211
mainly Other debts (+€2.0m) and Receivables within one year (+€663,414)
- Deferred charges and accrued income -€216,914
down €216,914 (-82.8%), from €262,102 to €45,188
- Other debts +€2.0m
up €2.0m (+502%), from €405,666 to €2.4m
- Profit (loss) carried forward -€2.0m
down €2.0m (-95.2%), from €2.1m to €100,887
- Trade debts -€318,377
down €318,377 (-78.2%), from €407,388 to €89,011
- Debts after one year -€111,429
down €111,429 (-36.1%), from €308,587 to €197,158
- Gross operating margin -€1.0m
down €1.0m (-63.9%), from €1.6m to €569,899
- Taxes -€249,229
down €249,229 (-60.9%), from €409,185 to €159,957
- Financial income -€244,335
down €244,335 (-90.4%), from €270,222 to €25,887
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 | €3,438,232 | €3,052,970 | -€385,263 | -11.2% |
| Fixed assets | 21/28 | €1,263,606 | €1,262,367 | -€1,239 | -0.1% |
| Tangible fixed assets | 22/27 | €13,606 | €12,367 | -€1,239 | -9.1% |
| Plant, machinery and equipment | 23 | €13,606 | €12,367 | -€1,239 | -9.1% |
| Financial fixed assets | 28 | €1,250,000 | €1,250,000 | = | 0.0% |
| Current assets | 29/58 | €2,174,627 | €1,790,603 | -€384,024 | -17.7% |
| Amounts receivable within one year | 40/41 | €1,661,618 | €998,204 | -€663,414 | -39.9% |
| Trade receivables | 40 | €685,739 | €256,015 | -€429,724 | -62.7% |
| Other amounts receivable | 41 | €975,879 | €742,189 | -€233,690 | -23.9% |
| Cash at bank and in hand | 54/58 | €250,906 | €747,211 | +€496,304 | +198% |
| Deferred charges and accrued income | 490/1 | €262,102 | €45,188 | -€216,914 | -82.8% |
| Total equity and liabilities | 10/49 | €3,438,232 | €3,052,970 | -€385,263 | -11.2% |
| Equity | 10/15 | €2,113,490 | €121,347 | -€2.0m | -94.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,093,030 | €100,887 | -€2.0m | -95.2% |
| Amounts payable | 17/49 | €1,324,742 | €2,931,623 | +€1.6m | +121% |
| Amounts payable after more than one year | 17 | €308,587 | €197,158 | -€111,429 | -36.1% |
| Financial debts | 170/4 | €308,587 | €197,158 | -€111,429 | -36.1% |
| Amounts payable within one year | 42/48 | €1,016,155 | €2,734,465 | +€1.7m | +169% |
| Current portion of amounts payable after more than one year | 42 | €106,461 | €111,429 | +€4,968 | +4.7% |
| Trade debts | 44 | €407,388 | €89,011 | -€318,377 | -78.2% |
| Suppliers | 440/4 | €407,388 | €89,011 | -€318,377 | -78.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €96,639 | €92,801 | -€3,838 | -4.0% |
| Taxes | 450/3 | €96,639 | €92,801 | -€3,838 | -4.0% |
| Other amounts payable | 47/48 | €405,666 | €2,441,224 | +€2.0m | +502% |
| Non-recurring operating income | 76A | €90,909 | €0 | -€90,909 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,290 | €4,754 | +€464 | +10.8% |
| Other operating charges | 640/8 | €1,117 | €1,746 | +€629 | +56.3% |
| Gross operating margin | 9900 | €1,579,635 | €569,899 | -€1.0m | -63.9% |
| Operating profit (loss) | 9901 | €1,574,228 | €563,399 | -€1.0m | -64.2% |
| Financial income | 75/76B | €270,222 | €25,887 | -€244,335 | -90.4% |
| Recurring financial income | 75 | €270,222 | €25,887 | -€244,335 | -90.4% |
| Financial charges | 65/66B | €36,322 | €28,443 | -€7,879 | -21.7% |
| Recurring financial charges | 65 | €36,322 | €28,443 | -€7,879 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €1,808,129 | €560,843 | -€1.2m | -69.0% |
| Income taxes | 67/77 | €409,185 | €159,957 | -€249,229 | -60.9% |
| Profit (loss) for the period | 9904 | €1,398,943 | €400,887 | -€998,057 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,398,943 | €400,887 | -€998,057 | -71.3% |
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.