ISITOK: 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.
What changed
ISITOK
NACE 47.210, Retail sale of fruit and vegetables
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€79,740
2024 · €49,504+€30,236
Equity
€579,244
2024 · €499,504+€79,740
Cash
€95,198
2024 · €284,072-€188,874
Balance sheet total
€2.4m
2024 · €2.6m-€253,507
Largest movements
Assets
- Cash -€188,874
down €188,874 (-66.5%), from €284,072 to €95,198
mainly Trade debts (-€149,498) and Debts after one year (-€139,372)
- Tangible fixed assets -€157,830
down €157,830 (-10.6%), from €1.5m to €1.3m
of which Plant, machinery and equipment: -€87,221
- Receivables within one year +€90,147
up €90,147 (+28.6%), from €314,656 to €404,803
of which Trade receivables: +€149,484
Equity and liabilities
- Trade debts -€149,498
down €149,498 (-17.3%), from €865,725 to €716,226
- Debts after one year -€139,372
down €139,372 (-15.4%), from €904,655 to €765,283
- Reserves +€79,740
up €79,740 (+32.0%), from €249,504 to €329,244
- Short-term financial debts -€28,528
down €28,528 (-98.8%), from €28,870 to €342
Income statement
- Staff costs +€115,182
up €115,182 (+20.5%), from €560,634 to €675,815
- Gross operating margin +€52,852
up €52,852 (+4.8%), from €1.1m to €1.2m
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.
Result 2024
€49,504
Gross operating margin
+€52,852
Staff costs
-€115,182
Depreciation
-€3,458
Other operating charges
+€2,434
Other operating items
+€90,081
Financial income
+€520
Financial charges
+€2,757
Taxes
+€231
Result 2025
€79,740
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.
From operations
+€2,497
Investment
-€24,500
Financing
-€166,870
Cash 2024
€284,072
From operations (derived)
+€2,497
Net result for the year
+€79,740
Depreciation
+€179,471
Stocks and contracts
-€11,392
Receivables within one year
-€90,147
Deferred charges and accrued income
+€11,202
Trade debts
-€149,498
Tax, wage and social debts
-€972
Other debts
+€757
Accrued charges and deferred income
-€16,665
Investment (derived)
-€24,500
Investment in fixed assets (net)
-€24,500
Financing
-€166,870
Debts after one year
-€139,372
Current portion of long-term debt
+€1,030
Short-term financial debts
-€28,528
Cash 2025
€95,198
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,635,558 | €2,382,050 | -€253,507 | -9.6% |
| Formation expenses | 20 | €937 | €436 | -€501 | -53.5% |
| Fixed assets | 21/28 | €1,484,741 | €1,330,271 | -€154,470 | -10.4% |
| Intangible fixed assets | 21 | €732 | €432 | -€300 | -41.0% |
| Tangible fixed assets | 22/27 | €1,483,312 | €1,325,482 | -€157,830 | -10.6% |
| Plant, machinery and equipment | 23 | €581,130 | €493,909 | -€87,221 | -15.0% |
| Furniture and vehicles | 24 | €335,720 | €300,496 | -€35,223 | -10.5% |
| Other tangible fixed assets | 26 | €565,702 | €530,317 | -€35,386 | -6.3% |
| Assets under construction and advance payments | 27 | €760 | €760 | = | 0.0% |
| Financial fixed assets | 28 | €697 | €4,357 | +€3,660 | +525.3% |
| Current assets | 29/58 | €1,149,880 | €1,051,343 | -€98,536 | -8.6% |
| Stocks and contracts in progress | 3 | €471,436 | €482,828 | +€11,392 | +2.4% |
| Stocks | 30/36 | €471,436 | €482,828 | +€11,392 | +2.4% |
| Amounts receivable within one year | 40/41 | €314,656 | €404,803 | +€90,147 | +28.6% |
| Trade receivables | 40 | €24,606 | €174,089 | +€149,484 | +607.5% |
| Other amounts receivable | 41 | €290,050 | €230,713 | -€59,337 | -20.5% |
| Cash at bank and in hand | 54/58 | €284,072 | €95,198 | -€188,874 | -66.5% |
| Deferred charges and accrued income | 490/1 | €79,717 | €68,515 | -€11,202 | -14.1% |
| Total equity and liabilities | 10/49 | €2,635,558 | €2,382,050 | -€253,507 | -9.6% |
| Equity | 10/15 | €499,504 | €579,244 | +€79,740 | +16.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €249,504 | €329,244 | +€79,740 | +32.0% |
| Distributable reserves | 133 | €249,504 | €329,244 | +€79,740 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,136,054 | €1,802,806 | -€333,247 | -15.6% |
| Amounts payable after more than one year | 17 | €904,655 | €765,283 | -€139,372 | -15.4% |
| Financial debts | 170/4 | €904,655 | €765,283 | -€139,372 | -15.4% |
| Amounts payable within one year | 42/48 | €1,128,985 | €951,775 | -€177,211 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €152,231 | €153,261 | +€1,030 | +0.7% |
| Financial debts | 43 | €28,870 | €342 | -€28,528 | -98.8% |
| Credit institutions | 430/8 | €28,870 | €342 | -€28,528 | -98.8% |
| Trade debts | 44 | €865,725 | €716,226 | -€149,498 | -17.3% |
| Suppliers | 440/4 | €865,725 | €716,226 | -€149,498 | -17.3% |
| Taxes, remuneration and social security | 45 | €80,426 | €79,454 | -€972 | -1.2% |
| Taxes | 450/3 | €3,241 | €72 | -€3,169 | -97.8% |
| Remuneration and social security | 454/9 | €77,185 | €79,383 | +€2,198 | +2.8% |
| Other amounts payable | 47/48 | €1,734 | €2,491 | +€757 | +43.7% |
| Accrued charges and deferred income | 492/3 | €102,414 | €85,749 | -€16,665 | -16.3% |
| Remuneration, social security and pensions | 62 | €560,634 | €675,815 | +€115,182 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,013 | €179,471 | +€3,458 | +2.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €9,048 | €6,614 | -€2,434 | -26.9% |
| Non-recurring operating charges | 66A | €272,824 | €182,743 | -€90,081 | -33.0% |
| Gross operating margin | 9900 | €1,108,393 | €1,161,246 | +€52,852 | +4.8% |
| Operating profit (loss) | 9901 | €89,875 | €116,603 | +€26,728 | +29.7% |
| Financial income | 75/76B | €191 | €712 | +€520 | +272.2% |
| Recurring financial income | 75 | €191 | €712 | +€520 | +272.2% |
| Financial charges | 65/66B | €39,817 | €37,060 | -€2,757 | -6.9% |
| Recurring financial charges | 65 | €39,817 | €36,666 | -€3,152 | -7.9% |
| Non-recurring financial charges | 66B | - | €395 | +€395 | |
| Profit (loss) for the period before taxes | 9903 | €50,249 | €80,254 | +€30,005 | +59.7% |
| Income taxes | 67/77 | €745 | €514 | -€231 | -31.1% |
| Profit (loss) for the period | 9904 | €49,504 | €79,740 | +€30,236 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,504 | €79,740 | +€30,236 | +61.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.