ISK Consulting: 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.
ISK Consulting
Largest movements
- Cash -€45,038
down €45,038 (-38.9%), from €115,714 to €70,676
mainly Contributions, distributions and other (-€34,659) and Receivables within one year (-€26,641)
- Receivables within one year +€26,641
up €26,641 (+107%), from €24,913 to €51,554
of which Other amounts receivable: +€17,710
- Tangible fixed assets -€16,231
down €16,231 (-37.3%), from €43,564 to €27,334
of which Leasing and similar rights: -€13,484
- Deferred charges and accrued income +€15,682
up €15,682 (+2,681%), from €585 to €16,267
- Debts after one year -€11,694
down €11,694 (-60.6%), from €19,303 to €7,610
- Tax, wage and social debts -€6,658
down €6,658 (-43.9%), from €15,157 to €8,499
- Other debts -€3,293
down €3,293 (-2.8%), from €118,447 to €115,154
- Trade debts +€2,564
new in 2025: €2,564
- Gross operating margin -€28,706
down €28,706 (-30.7%), from €93,622 to €64,916
- Taxes -€5,051
down €5,051 (-30.5%), from €16,544 to €11,493
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 | €184,927 | €165,981 | -€18,946 | -10.2% |
| Fixed assets | 21/28 | €43,714 | €27,484 | -€16,231 | -37.1% |
| Tangible fixed assets | 22/27 | €43,564 | €27,334 | -€16,231 | -37.3% |
| Furniture and vehicles | 24 | €1,547 | €195 | -€1,351 | -87.4% |
| Leasing and similar rights | 25 | €33,508 | €20,023 | -€13,484 | -40.2% |
| Other tangible fixed assets | 26 | €8,510 | €7,115 | -€1,395 | -16.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €141,212 | €138,497 | -€2,715 | -1.9% |
| Amounts receivable within one year | 40/41 | €24,913 | €51,554 | +€26,641 | +107% |
| Trade receivables | 40 | €22,413 | €31,344 | +€8,930 | +39.8% |
| Other amounts receivable | 41 | €2,500 | €20,210 | +€17,710 | +708% |
| Cash at bank and in hand | 54/58 | €115,714 | €70,676 | -€45,038 | -38.9% |
| Deferred charges and accrued income | 490/1 | €585 | €16,267 | +€15,682 | +2,681% |
| Total equity and liabilities | 10/49 | €184,927 | €165,981 | -€18,946 | -10.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €164,467 | €145,521 | -€18,946 | -11.5% |
| Amounts payable after more than one year | 17 | €19,303 | €7,610 | -€11,694 | -60.6% |
| Financial debts | 170/4 | €19,303 | €7,610 | -€11,694 | -60.6% |
| Amounts payable within one year | 42/48 | €145,163 | €137,911 | -€7,252 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,559 | €11,694 | +€135 | +1.2% |
| Trade debts | 44 | - | €2,564 | +€2,564 | |
| Suppliers | 440/4 | - | €2,564 | +€2,564 | |
| Taxes, remuneration and social security | 45 | €15,157 | €8,499 | -€6,658 | -43.9% |
| Taxes | 450/3 | €15,157 | €8,499 | -€6,658 | -43.9% |
| Other amounts payable | 47/48 | €118,447 | €115,154 | -€3,293 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,452 | €16,231 | -€221 | -1.3% |
| Other operating charges | 640/8 | €1,893 | €1,916 | +€23 | +1.2% |
| Gross operating margin | 9900 | €93,622 | €64,916 | -€28,706 | -30.7% |
| Operating profit (loss) | 9901 | €75,276 | €46,769 | -€28,507 | -37.9% |
| Financial income | 75/76B | €0 | €4 | +€4 | +8,775% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +8,775% |
| Financial charges | 65/66B | €508 | €621 | +€113 | +22.2% |
| Recurring financial charges | 65 | €508 | €621 | +€113 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €74,768 | €46,152 | -€28,617 | -38.3% |
| Income taxes | 67/77 | €16,544 | €11,493 | -€5,051 | -30.5% |
| Profit (loss) for the period | 9904 | €58,225 | €34,659 | -€23,566 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,225 | €34,659 | -€23,566 | -40.5% |
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.