ISHA-CARE: 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.
ISHA-CARE
Largest movements
- Cash +€2,684
up €2,684 (+6025.3%), from €45 to €2,729
mainly Net result for the year (+€1,656) and Trade debts (+€913)
- Receivables within one year -€873
down €873 (-2.5%), from €35,543 to €34,670
of which Other amounts receivable: -€2,384
- Profit (loss) carried forward +€1,656
up €1,656 (+6.2%), from €26,825 to €28,481
- Trade debts +€913
up €913 (+235.6%), from €387 to €1,300
- Tax, wage and social debts -€757
down €757 (-42.7%), from €1,772 to €1,015
- Financial charges +€296
up €296 (+93.3%), from €317 to €612
- Financial income -€245
down €245 (-11.7%), from €2,094 to €1,849
- Gross operating margin +€101
up €101 (+7.6%), from €1,323 to €1,424
- Taxes +€92
up €92 (+18.2%), from €504 to €596
- Other operating charges +€22
up €22 (+5.6%), from €387 to €409
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 | €35,587 | €37,399 | +€1,811 | +5.1% |
| Current assets | 29/58 | €35,587 | €37,399 | +€1,811 | +5.1% |
| Amounts receivable within one year | 40/41 | €35,543 | €34,670 | -€873 | -2.5% |
| Trade receivables | 40 | - | €1,511 | +€1,511 | |
| Other amounts receivable | 41 | €35,543 | €33,159 | -€2,384 | -6.7% |
| Cash at bank and in hand | 54/58 | €45 | €2,729 | +€2,684 | +6025.3% |
| Total equity and liabilities | 10/49 | €35,587 | €37,399 | +€1,811 | +5.1% |
| Equity | 10/15 | €33,428 | €35,084 | +€1,656 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €403 | €403 | = | 0.0% |
| Non-distributable reserves | 130/1 | €403 | €403 | = | 0.0% |
| Legal reserve | 130 | €403 | €403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,825 | €28,481 | +€1,656 | +6.2% |
| Amounts payable | 17/49 | €2,159 | €2,315 | +€156 | +7.2% |
| Amounts payable within one year | 42/48 | €2,159 | €2,315 | +€156 | +7.2% |
| Trade debts | 44 | €387 | €1,300 | +€913 | +235.6% |
| Suppliers | 440/4 | €387 | €1,300 | +€913 | +235.6% |
| Taxes, remuneration and social security | 45 | €1,772 | €1,015 | -€757 | -42.7% |
| Taxes | 450/3 | €1,772 | €1,015 | -€757 | -42.7% |
| Other operating charges | 640/8 | €387 | €409 | +€22 | +5.6% |
| Gross operating margin | 9900 | €1,323 | €1,424 | +€101 | +7.6% |
| Operating profit (loss) | 9901 | €936 | €1,015 | +€79 | +8.4% |
| Financial income | 75/76B | €2,094 | €1,849 | -€245 | -11.7% |
| Recurring financial income | 75 | €2,094 | €1,849 | -€245 | -11.7% |
| Financial charges | 65/66B | €317 | €612 | +€296 | +93.3% |
| Recurring financial charges | 65 | €317 | €612 | +€296 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | €2,713 | €2,252 | -€462 | -17.0% |
| Income taxes | 67/77 | €504 | €596 | +€92 | +18.2% |
| Profit (loss) for the period | 9904 | €2,209 | €1,656 | -€553 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,209 | €1,656 | -€553 | -25.1% |
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 11 October 2026 via checked.be.