ISK.K: 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.
ISK.K
Largest movements
- Tangible fixed assets +€12,533
new in 2025: €12,533
- Receivables within one year +€4,631
up €4,631 (+1574.4%), from €294 to €4,925
of which Other amounts receivable: +€2,816
- Stocks and contracts +€2,322
new in 2025: €2,322
- Cash +€1,891
new in 2025: €1,891
mainly Other debts (+€22,684) and Current portion of long-term debt (+€12,937)
- Other debts +€22,684
up €22,684 (+7350.2%), from €309 to €22,993
- Profit (loss) carried forward -€21,476
down €21,476 (-1418.0%), from -€1,514 to -€22,990
- Current portion of long-term debt +€12,937
new in 2025: €12,937
- Tax, wage and social debts +€3,771
new in 2025: €3,771
of which Remuneration and social security: +€2,269
- Trade debts +€3,460
new in 2025: €3,460
- Staff costs +€13,597
new in 2025: €13,597
- Gross operating margin -€6,581
down €6,581 (-10315.6%), from -€64 to -€6,645
- Depreciation +€434
new in 2025: €434
- Financial charges +€422
new in 2025: €422
- Other operating charges +€392
new in 2025: €392
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 | €294 | €21,670 | +€21,376 | +7267.3% |
| Fixed assets | 21/28 | - | €12,533 | +€12,533 | |
| Tangible fixed assets | 22/27 | - | €12,533 | +€12,533 | |
| Furniture and vehicles | 24 | - | €12,533 | +€12,533 | |
| Current assets | 29/58 | €294 | €9,138 | +€8,843 | +3006.6% |
| Stocks and contracts in progress | 3 | - | €2,322 | +€2,322 | |
| Stocks | 30/36 | - | €2,322 | +€2,322 | |
| Amounts receivable within one year | 40/41 | €294 | €4,925 | +€4,631 | +1574.4% |
| Trade receivables | 40 | - | €1,815 | +€1,815 | |
| Other amounts receivable | 41 | €294 | €3,110 | +€2,816 | +957.3% |
| Cash at bank and in hand | 54/58 | - | €1,891 | +€1,891 | |
| Total equity and liabilities | 10/49 | €294 | €21,670 | +€21,376 | +7267.3% |
| Equity | 10/15 | -€14 | -€21,490 | -€21,476 | -148313.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,514 | -€22,990 | -€21,476 | -1418.0% |
| Amounts payable | 17/49 | €309 | €43,160 | +€42,852 | +13885.0% |
| Amounts payable within one year | 42/48 | €309 | €43,160 | +€42,852 | +13885.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12,937 | +€12,937 | |
| Trade debts | 44 | - | €3,460 | +€3,460 | |
| Suppliers | 440/4 | - | €3,460 | +€3,460 | |
| Taxes, remuneration and social security | 45 | - | €3,771 | +€3,771 | |
| Taxes | 450/3 | - | €1,502 | +€1,502 | |
| Remuneration and social security | 454/9 | - | €2,269 | +€2,269 | |
| Other amounts payable | 47/48 | €309 | €22,993 | +€22,684 | +7350.2% |
| Remuneration, social security and pensions | 62 | - | €13,597 | +€13,597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €434 | +€434 | |
| Other operating charges | 640/8 | - | €392 | +€392 | |
| Gross operating margin | 9900 | -€64 | -€6,645 | -€6,581 | -10315.6% |
| Operating profit (loss) | 9901 | -€64 | -€21,068 | -€21,004 | -32921.8% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | - | €422 | +€422 | |
| Recurring financial charges | 65 | - | €422 | +€422 | |
| Profit (loss) for the period before taxes | 9903 | -€64 | -€21,476 | -€21,412 | -33561.0% |
| Profit (loss) for the period | 9904 | -€64 | -€21,476 | -€21,412 | -33561.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | -€21,476 | -€21,412 | -33561.0% |
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 5 October 2026 via checked.be.