Isis Care: 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.
Isis Care
Largest movements
- Tangible fixed assets -€14,375
down €14,375 (-31.2%), from €46,117 to €31,742
of which Furniture and vehicles: -€12,469
- Cash +€7,071
up €7,071 (+41.8%), from €16,901 to €23,972
mainly Depreciation (+€14,375) and Net result for the year (+€4,488)
- Debts after one year -€10,954
down €10,954 (-37.6%), from €29,134 to €18,179
- Other debts +€3,500
up €3,500, from €0 to €3,500
- Tax, wage and social debts -€1,576
down €1,576 (-20.2%), from €7,821 to €6,245
of which Taxes: -€2,609
- Trade debts +€1,144
up €1,144 (+85.9%), from €1,333 to €2,477
- Staff costs +€10,501
new in 2025: €10,501
- Turnover +€10,057
up €10,057 (+7.4%), from €135,583 to €145,641
- Purchases and services +€5,809
up €5,809 (+5.3%), from €109,207 to €115,016
- Gross operating margin +€4,129
up €4,129 (+14.5%), from €28,468 to €32,597
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 | €66,089 | €58,931 | -€7,159 | -10.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €46,117 | €31,742 | -€14,375 | -31.2% |
| Tangible fixed assets | 22/27 | €46,117 | €31,742 | -€14,375 | -31.2% |
| Land and buildings | 22 | €6,270 | €4,364 | -€1,906 | -30.4% |
| Furniture and vehicles | 24 | €39,848 | €27,378 | -€12,469 | -31.3% |
| Current assets | 29/58 | €19,972 | €27,188 | +€7,216 | +36.1% |
| Amounts receivable within one year | 40/41 | €1,750 | €1,800 | +€50 | +2.9% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,750 | €1,800 | +€50 | +2.9% |
| Cash at bank and in hand | 54/58 | €16,901 | €23,972 | +€7,071 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,416 | +€95 | +7.2% |
| Total equity and liabilities | 10/49 | €66,089 | €58,931 | -€7,159 | -10.8% |
| Equity | 10/15 | €17,287 | €17,574 | +€288 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,287 | €12,574 | +€288 | +2.3% |
| Amounts payable | 17/49 | €48,802 | €41,356 | -€7,446 | -15.3% |
| Amounts payable after more than one year | 17 | €29,134 | €18,179 | -€10,954 | -37.6% |
| Financial debts | 170/4 | €29,134 | €18,179 | -€10,954 | -37.6% |
| Amounts payable within one year | 42/48 | €19,669 | €23,177 | +€3,508 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €10,515 | €10,954 | +€439 | +4.2% |
| Trade debts | 44 | €1,333 | €2,477 | +€1,144 | +85.9% |
| Suppliers | 440/4 | €1,333 | €2,477 | +€1,144 | +85.9% |
| Taxes, remuneration and social security | 45 | €7,821 | €6,245 | -€1,576 | -20.2% |
| Taxes | 450/3 | €7,821 | €5,212 | -€2,609 | -33.4% |
| Remuneration and social security | 454/9 | €0 | €1,033 | +€1,033 | |
| Other amounts payable | 47/48 | €0 | €3,500 | +€3,500 | |
| Turnover | 70 | €135,583 | €145,641 | +€10,057 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,207 | €115,016 | +€5,809 | +5.3% |
| Remuneration, social security and pensions | 62 | - | €10,501 | +€10,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,093 | €14,375 | -€718 | -4.8% |
| Other operating charges | 640/8 | €330 | €298 | -€33 | -9.9% |
| Gross operating margin | 9900 | €28,468 | €32,597 | +€4,129 | +14.5% |
| Operating profit (loss) | 9901 | €13,045 | €7,423 | -€5,622 | -43.1% |
| Financial income | 75/76B | €320 | €127 | -€193 | -60.2% |
| Recurring financial income | 75 | €320 | €127 | -€193 | -60.2% |
| Financial charges | 65/66B | €2,648 | €1,551 | -€1,097 | -41.4% |
| Recurring financial charges | 65 | €2,648 | €1,551 | -€1,097 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €10,717 | €6,000 | -€4,717 | -44.0% |
| Income taxes | 67/77 | €2,421 | €1,512 | -€909 | -37.6% |
| Profit (loss) for the period | 9904 | €8,296 | €4,488 | -€3,808 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,296 | €4,488 | -€3,808 | -45.9% |
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.