ISDENTA: what changed
Two fiscal 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.
ISDENTA
Largest movements
- Tangible fixed assets -€31,533
down €31,533 (-29.0%), from €108,586 to €77,054
- Deferred charges and accrued income -€3,935
down €3,935 (-22.2%), from €17,765 to €13,830
- Receivables within one year -€3,603
down €3,603 (-10.7%), from €33,699 to €30,096
of which Other amounts receivable: -€3,511
- Cash -€1,994
down €1,994 (-9.0%), from €22,065 to €20,071
mainly Debts after one year (-€29,976) and Other debts (-€11,334)
- Debts after one year -€29,976
down €29,976 (-100.0%), from €29,976 to €0
- Reserves +€14,189
up €14,189 (+20.3%), from €69,913 to €84,102
- Other debts -€11,334
down €11,334 (-87.2%), from €13,000 to €1,666
- Current portion of long-term debt -€7,613
down €7,613 (-20.3%), from €37,594 to €29,981
- Trade debts -€3,902
down €3,902 (-43.8%), from €8,906 to €5,004
- Depreciation -€14,336
down €14,336 (-29.9%), from €47,897 to €33,561
- Gross operating margin -€11,872
down €11,872 (-10.3%), from €114,837 to €102,965
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 | €192,090 | €150,098 | -€41,992 | -21.9% |
| Fixed assets | 21/28 | €108,586 | €77,054 | -€31,533 | -29.0% |
| Tangible fixed assets | 22/27 | €108,586 | €77,054 | -€31,533 | -29.0% |
| Land and buildings | 22 | €68,599 | €54,919 | -€13,679 | -19.9% |
| Plant, machinery and equipment | 23 | €22,547 | €7,780 | -€14,767 | -65.5% |
| Furniture and vehicles | 24 | €17,441 | €14,355 | -€3,086 | -17.7% |
| Current assets | 29/58 | €83,504 | €73,044 | -€10,459 | -12.5% |
| Stocks and contracts in progress | 3 | €9,974 | €9,047 | -€927 | -9.3% |
| Stocks | 30/36 | €9,974 | €9,047 | -€927 | -9.3% |
| Amounts receivable within one year | 40/41 | €33,699 | €30,096 | -€3,603 | -10.7% |
| Trade receivables | 40 | €92 | €0 | -€92 | -100.0% |
| Other amounts receivable | 41 | €33,607 | €30,096 | -€3,511 | -10.4% |
| Cash at bank and in hand | 54/58 | €22,065 | €20,071 | -€1,994 | -9.0% |
| Deferred charges and accrued income | 490/1 | €17,765 | €13,830 | -€3,935 | -22.2% |
| Total equity and liabilities | 10/49 | €192,090 | €150,098 | -€41,992 | -21.9% |
| Equity | 10/15 | €88,513 | €102,702 | +€14,189 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €69,913 | €84,102 | +€14,189 | +20.3% |
| Distributable reserves | 133 | €69,913 | €84,102 | +€14,189 | +20.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,577 | €47,396 | -€56,181 | -54.2% |
| Amounts payable after more than one year | 17 | €29,976 | €0 | -€29,976 | -100.0% |
| Financial debts | 170/4 | €29,976 | €0 | -€29,976 | -100.0% |
| Amounts payable within one year | 42/48 | €72,951 | €47,396 | -€25,555 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €37,594 | €29,981 | -€7,613 | -20.3% |
| Financial debts | 43 | €1,260 | €134 | -€1,126 | -89.4% |
| Credit institutions | 430/8 | €1,260 | €134 | -€1,126 | -89.4% |
| Trade debts | 44 | €8,906 | €5,004 | -€3,902 | -43.8% |
| Suppliers | 440/4 | €8,906 | €5,004 | -€3,902 | -43.8% |
| Taxes, remuneration and social security | 45 | €12,190 | €10,611 | -€1,580 | -13.0% |
| Taxes | 450/3 | €8,066 | €6,466 | -€1,600 | -19.8% |
| Remuneration and social security | 454/9 | €4,124 | €4,144 | +€20 | +0.5% |
| Other amounts payable | 47/48 | €13,000 | €1,666 | -€11,334 | -87.2% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100.0% |
| Non-recurring operating income | 76A | €8,634 | €0 | -€8,634 | -100.0% |
| Remuneration, social security and pensions | 62 | €35,912 | €36,234 | +€322 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,897 | €33,561 | -€14,336 | -29.9% |
| Other operating charges | 640/8 | €6,327 | €5,828 | -€499 | -7.9% |
| Gross operating margin | 9900 | €114,837 | €102,965 | -€11,872 | -10.3% |
| Operating profit (loss) | 9901 | €24,701 | €27,342 | +€2,640 | +10.7% |
| Financial income | 75/76B | €1,313 | €1,363 | +€50 | +3.8% |
| Recurring financial income | 75 | €1,313 | €1,363 | +€50 | +3.8% |
| Financial charges | 65/66B | €3,353 | €2,394 | -€959 | -28.6% |
| Recurring financial charges | 65 | €3,353 | €2,394 | -€959 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €22,662 | €26,311 | +€3,649 | +16.1% |
| Income taxes | 67/77 | €9,466 | €10,456 | +€990 | +10.5% |
| Profit (loss) for the period | 9904 | €13,196 | €15,855 | +€2,660 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,196 | €15,855 | +€2,660 | +20.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.