Isik: 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.
Isik
Largest movements
- Receivables within one year +€6,385
up €6,385 (+50.4%), from €12,676 to €19,061
of which Other amounts receivable: +€11,188
- Tangible fixed assets -€2,419
down €2,419 (-18.4%), from €13,156 to €10,737
of which Other tangible fixed assets: -€1,442
- Stocks and contracts -€2,000
down €2,000 (-40.7%), from €4,920 to €2,920
- Cash -€1,402
down €1,402 (-12.4%), from €11,325 to €9,923
mainly Trade debts (-€12,339) and Receivables within one year (-€6,385)
- Profit (loss) carried forward +€12,517
new in 2025: €12,517
- Trade debts -€12,339
down €12,339 (-73.8%), from €16,715 to €4,376
- Gross operating margin -€3,294
down €3,294 (-14.1%), from €23,383 to €20,089
- Other operating charges -€976
down €976 (-46.1%), from €2,118 to €1,142
- Financial charges -€763
down €763 (-49.7%), from €1,536 to €773
- Taxes -€662
down €662 (-16.1%), from €4,118 to €3,456
- Financial income +€559
up €559 (+5,901%), from €9 to €568
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 | €42,711 | €42,641 | -€70 | -0.2% |
| Formation expenses | 20 | €350 | - | -€350 | |
| Fixed assets | 21/28 | €13,156 | €10,737 | -€2,419 | -18.4% |
| Tangible fixed assets | 22/27 | €13,156 | €10,737 | -€2,419 | -18.4% |
| Furniture and vehicles | 24 | €2,204 | €1,227 | -€977 | -44.3% |
| Other tangible fixed assets | 26 | €10,952 | €9,510 | -€1,442 | -13.2% |
| Current assets | 29/58 | €29,205 | €31,904 | +€2,699 | +9.2% |
| Stocks and contracts in progress | 3 | €4,920 | €2,920 | -€2,000 | -40.7% |
| Stocks | 30/36 | €4,920 | €2,920 | -€2,000 | -40.7% |
| Amounts receivable within one year | 40/41 | €12,676 | €19,061 | +€6,385 | +50.4% |
| Trade receivables | 40 | €7,719 | €2,916 | -€4,803 | -62.2% |
| Other amounts receivable | 41 | €4,958 | €16,145 | +€11,188 | +226% |
| Cash at bank and in hand | 54/58 | €11,325 | €9,923 | -€1,402 | -12.4% |
| Deferred charges and accrued income | 490/1 | €284 | - | -€284 | |
| Total equity and liabilities | 10/49 | €42,711 | €42,641 | -€70 | -0.2% |
| Equity | 10/15 | €17,943 | €30,460 | +€12,517 | +69.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,943 | €15,943 | = | 0.0% |
| Distributable reserves | 133 | €15,943 | €15,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,517 | +€12,517 | |
| Amounts payable | 17/49 | €24,769 | €12,181 | -€12,588 | -50.8% |
| Amounts payable within one year | 42/48 | €24,769 | €12,181 | -€12,588 | -50.8% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €16,715 | €4,376 | -€12,339 | -73.8% |
| Suppliers | 440/4 | €16,715 | €4,376 | -€12,339 | -73.8% |
| Taxes, remuneration and social security | 45 | €8,054 | €7,790 | -€264 | -3.3% |
| Taxes | 450/3 | €8,054 | €7,790 | -€264 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €2,769 | -€72 | -2.5% |
| Other operating charges | 640/8 | €2,118 | €1,142 | -€976 | -46.1% |
| Gross operating margin | 9900 | €23,383 | €20,089 | -€3,294 | -14.1% |
| Operating profit (loss) | 9901 | €18,423 | €16,178 | -€2,245 | -12.2% |
| Financial income | 75/76B | €9 | €568 | +€559 | +5,901% |
| Recurring financial income | 75 | €9 | €568 | +€559 | +5,901% |
| Financial charges | 65/66B | €1,536 | €773 | -€763 | -49.7% |
| Recurring financial charges | 65 | €1,536 | €773 | -€763 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €16,896 | €15,973 | -€923 | -5.5% |
| Income taxes | 67/77 | €4,118 | €3,456 | -€662 | -16.1% |
| Profit (loss) for the period | 9904 | €12,779 | €12,517 | -€261 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,779 | €12,517 | -€261 | -2.0% |
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 15 October 2026 via checked.be.