ISIK: 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.
ISIK
Largest movements
- Tangible fixed assets -€7,839
down €7,839 (-16.5%), from €47,619 to €39,780
of which Furniture and vehicles: -€9,563
- Deferred charges and accrued income -€2,071
no longer reported in 2025 (was €2,071)
- Receivables within one year +€1,803
up €1,803 (+54.2%), from €3,327 to €5,131
of which Trade receivables: +€967
- Other debts -€7,404
down €7,404 (-19.5%), from €37,898 to €30,494
- Trade debts -€682
no longer reported in 2025 (was €682)
- Gross operating margin +€12,569
up €12,569 (+56.1%), from €22,409 to €34,978
- Depreciation +€9,173
up €9,173 (+949.8%), from €966 to €10,139
- Other operating charges +€2,464
up €2,464 (+269.1%), from €916 to €3,380
- Staff costs +€1,109
up €1,109 (+5.5%), from €19,999 to €21,108
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 | €66,466 | €58,384 | -€8,082 | -12.2% |
| Fixed assets | 21/28 | €50,813 | €42,974 | -€7,839 | -15.4% |
| Tangible fixed assets | 22/27 | €47,619 | €39,780 | -€7,839 | -16.5% |
| Plant, machinery and equipment | 23 | €303 | €2,026 | +€1,724 | +569.4% |
| Furniture and vehicles | 24 | €47,317 | €37,754 | -€9,563 | -20.2% |
| Financial fixed assets | 28 | €3,194 | €3,194 | = | 0.0% |
| Current assets | 29/58 | €15,653 | €15,410 | -€243 | -1.6% |
| Stocks and contracts in progress | 3 | €9,294 | €9,174 | -€120 | -1.3% |
| Stocks | 30/36 | €9,294 | €9,174 | -€120 | -1.3% |
| Amounts receivable within one year | 40/41 | €3,327 | €5,131 | +€1,803 | +54.2% |
| Trade receivables | 40 | - | €967 | +€967 | |
| Other amounts receivable | 41 | €3,327 | €4,163 | +€836 | +25.1% |
| Cash at bank and in hand | 54/58 | €960 | €1,105 | +€145 | +15.1% |
| Deferred charges and accrued income | 490/1 | €2,071 | - | -€2,071 | |
| Total equity and liabilities | 10/49 | €66,466 | €58,384 | -€8,082 | -12.2% |
| Equity | 10/15 | €24,168 | €24,280 | +€112 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68 | €68 | = | 0.0% |
| Distributable reserves | 133 | €68 | €68 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,500 | €5,612 | +€112 | +2.0% |
| Amounts payable | 17/49 | €42,298 | €34,104 | -€8,194 | -19.4% |
| Amounts payable within one year | 42/48 | €42,298 | €34,104 | -€8,194 | -19.4% |
| Trade debts | 44 | €682 | - | -€682 | |
| Suppliers | 440/4 | €682 | - | -€682 | |
| Taxes, remuneration and social security | 45 | €3,718 | €3,610 | -€109 | -2.9% |
| Taxes | 450/3 | €622 | €413 | -€209 | -33.6% |
| Remuneration and social security | 454/9 | €3,097 | €3,197 | +€101 | +3.2% |
| Other amounts payable | 47/48 | €37,898 | €30,494 | -€7,404 | -19.5% |
| Remuneration, social security and pensions | 62 | €19,999 | €21,108 | +€1,109 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €10,139 | +€9,173 | +949.8% |
| Other operating charges | 640/8 | €916 | €3,380 | +€2,464 | +269.1% |
| Gross operating margin | 9900 | €22,409 | €34,978 | +€12,569 | +56.1% |
| Operating profit (loss) | 9901 | €529 | €352 | -€177 | -33.4% |
| Financial income | 75/76B | €1 | €1 | +€1 | +119.6% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +119.6% |
| Financial charges | 65/66B | €137 | €135 | -€2 | -1.6% |
| Recurring financial charges | 65 | €137 | €135 | -€2 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €392 | €218 | -€174 | -44.4% |
| Income taxes | 67/77 | €270 | €106 | -€164 | -60.7% |
| Profit (loss) for the period | 9904 | €122 | €112 | -€10 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122 | €112 | -€10 | -8.0% |
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 6 October 2026 via checked.be.