Isjaki: 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.
Isjaki
Largest movements
- Tangible fixed assets -€5,614
down €5,614 (-9.6%), from €58,305 to €52,691
of which Furniture and vehicles: -€4,000
- Receivables within one year -€758
no longer reported in 2025 (was €758)
- Profit (loss) carried forward -€15,165
down €15,165 (-41.0%), from -€36,952 to -€52,117
- Other debts +€6,962
up €6,962 (+9.8%), from €70,804 to €77,767
- Debts after one year +€1,700
up €1,700 (+11.3%), from €15,000 to €16,700
- Purchases and services -€22,987
down €22,987 (-51.9%), from €44,274 to €21,287
- Gross operating margin +€21,574
up €21,574 (+65.5%), from -€32,941 to -€11,366
- Depreciation +€851
up €851 (+37.6%), from €2,263 to €3,114
- Financial charges -€590
down €590 (-79.5%), from €742 to €152
- Other operating charges -€421
down €421 (-41.9%), from €1,006 to €585
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 | €60,105 | €53,220 | -€6,885 | -11.5% |
| Fixed assets | 21/28 | €58,305 | €52,691 | -€5,614 | -9.6% |
| Tangible fixed assets | 22/27 | €58,305 | €52,691 | -€5,614 | -9.6% |
| Plant, machinery and equipment | 23 | €6,520 | €4,906 | -€1,614 | -24.7% |
| Furniture and vehicles | 24 | €51,785 | €47,785 | -€4,000 | -7.7% |
| Current assets | 29/58 | €1,800 | €529 | -€1,271 | -70.6% |
| Amounts receivable within one year | 40/41 | €758 | - | -€758 | |
| Other amounts receivable | 41 | €758 | - | -€758 | |
| Cash at bank and in hand | 54/58 | €977 | €514 | -€463 | -47.4% |
| Deferred charges and accrued income | 490/1 | €65 | €15 | -€50 | -77.1% |
| Total equity and liabilities | 10/49 | €60,105 | €53,220 | -€6,885 | -11.5% |
| Equity | 10/15 | -€31,952 | -€47,117 | -€15,165 | -47.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,952 | -€52,117 | -€15,165 | -41.0% |
| Amounts payable | 17/49 | €92,057 | €100,337 | +€8,280 | +9.0% |
| Amounts payable after more than one year | 17 | €15,000 | €16,700 | +€1,700 | +11.3% |
| Financial debts | 170/4 | €15,000 | €16,700 | +€1,700 | +11.3% |
| Amounts payable within one year | 42/48 | €77,057 | €83,637 | +€6,580 | +8.5% |
| Trade debts | 44 | €6,252 | €5,834 | -€418 | -6.7% |
| Suppliers | 440/4 | €6,252 | €5,834 | -€418 | -6.7% |
| Taxes, remuneration and social security | 45 | - | €36 | +€36 | |
| Taxes | 450/3 | - | €36 | +€36 | |
| Other amounts payable | 47/48 | €70,804 | €77,767 | +€6,962 | +9.8% |
| Non-recurring operating income | 76A | - | €1,632 | +€1,632 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,274 | €21,287 | -€22,987 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,263 | €3,114 | +€851 | +37.6% |
| Other operating charges | 640/8 | €1,006 | €585 | -€421 | -41.9% |
| Gross operating margin | 9900 | -€32,941 | -€11,366 | +€21,574 | +65.5% |
| Operating profit (loss) | 9901 | -€36,210 | -€15,065 | +€21,145 | +58.4% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €742 | €152 | -€590 | -79.5% |
| Recurring financial charges | 65 | €742 | €152 | -€590 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,952 | -€15,165 | +€21,787 | +59.0% |
| Profit (loss) for the period | 9904 | -€36,952 | -€15,165 | +€21,787 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,952 | -€15,165 | +€21,787 | +59.0% |
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 16 October 2026 via checked.be.