ISCOTT: 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.
ISCOTT
Largest movements
- Receivables within one year +€18,379
up €18,379 (+5.8%), from €315,536 to €333,915
of which Other amounts receivable: +€18,379
- Profit (loss) carried forward +€13,792
up €13,792 (+4.8%), from €284,763 to €298,555
- Trade debts +€4,222
up €4,222 (+104%), from €4,064 to €8,286
- Taxes -€4,449
down €4,449, from €879 to -€3,571
- Gross operating margin +€2,267
up €2,267 (+30.0%), from -€7,553 to -€5,286
- Financial income +€1,687
up €1,687 (+10.8%), from €15,564 to €17,250
- Other operating charges +€1,283
up €1,283 (+331%), from €387 to €1,671
- Financial charges -€106
down €106 (-59.3%), from €178 to €73
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 | €316,305 | €335,923 | +€19,618 | +6.2% |
| Fixed assets | 21/28 | - | €484 | +€484 | |
| Financial fixed assets | 28 | - | €484 | +€484 | |
| Current assets | 29/58 | €316,305 | €335,439 | +€19,134 | +6.0% |
| Amounts receivable after more than one year | 29 | €484 | - | -€484 | |
| Other amounts receivable | 291 | €484 | - | -€484 | |
| Amounts receivable within one year | 40/41 | €315,536 | €333,915 | +€18,379 | +5.8% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €312,536 | €330,915 | +€18,379 | +5.9% |
| Cash at bank and in hand | 54/58 | €285 | €1,524 | +€1,239 | +435% |
| Total equity and liabilities | 10/49 | €316,305 | €335,923 | +€19,618 | +6.2% |
| Equity | 10/15 | €305,223 | €319,015 | +€13,792 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €284,763 | €298,555 | +€13,792 | +4.8% |
| Amounts payable | 17/49 | €11,081 | €16,908 | +€5,826 | +52.6% |
| Amounts payable within one year | 42/48 | €11,081 | €16,908 | +€5,826 | +52.6% |
| Trade debts | 44 | €4,064 | €8,286 | +€4,222 | +104% |
| Suppliers | 440/4 | €4,064 | €8,286 | +€4,222 | +104% |
| Taxes, remuneration and social security | 45 | €7,017 | €8,622 | +€1,605 | +22.9% |
| Taxes | 450/3 | €7,017 | €8,622 | +€1,605 | +22.9% |
| Other operating charges | 640/8 | €387 | €1,671 | +€1,283 | +331% |
| Gross operating margin | 9900 | -€7,553 | -€5,286 | +€2,267 | +30.0% |
| Operating profit (loss) | 9901 | -€7,940 | -€6,957 | +€983 | +12.4% |
| Financial income | 75/76B | €15,564 | €17,250 | +€1,687 | +10.8% |
| Recurring financial income | 75 | €15,564 | €17,250 | +€1,687 | +10.8% |
| Financial charges | 65/66B | €178 | €73 | -€106 | -59.3% |
| Recurring financial charges | 65 | €178 | €73 | -€106 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €7,446 | €10,221 | +€2,775 | +37.3% |
| Income taxes | 67/77 | €879 | -€3,571 | -€4,449 | |
| Profit (loss) for the period | 9904 | €6,567 | €13,792 | +€7,225 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €6,567 | €13,792 | +€7,225 | +110% |
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 24 October 2026 via checked.be.