ISK-TECH: 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-TECH
Largest movements
- Receivables within one year +€28,426
up €28,426 (+86.6%), from €32,816 to €61,242
of which Trade receivables: +€29,923
- Tangible fixed assets -€16,915
down €16,915 (-74.2%), from €22,808 to €5,893
of which Furniture and vehicles: -€15,758
- Deferred charges and accrued income -€2,400
no longer reported in 2025 (was €2,400)
- Cash +€2,046
up €2,046 (+214.0%), from €956 to €3,002
mainly Trade debts (+€21,735) and Investment in fixed assets (net) (+€15,309)
- Trade debts +€21,735
up €21,735 (+542.3%), from €4,008 to €25,743
- Tax, wage and social debts -€6,123
down €6,123 (-38.1%), from €16,075 to €9,952
- Other debts -€3,621
down €3,621 (-38.2%), from €9,490 to €5,869
- Profit (loss) carried forward -€835
new in 2025: -€835
- Gross operating margin -€32,539
down €32,539 (-76.9%), from €42,319 to €9,780
- Taxes -€10,830
no longer reported in 2025 (was €10,830)
- Depreciation -€2,145
down €2,145 (-57.2%), from €3,750 to €1,606
- Other operating charges +€1,171
up €1,171 (+15.3%), from €7,642 to €8,813
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 | €58,979 | €70,136 | +€11,157 | +18.9% |
| Fixed assets | 21/28 | €22,808 | €5,893 | -€16,915 | -74.2% |
| Tangible fixed assets | 22/27 | €22,808 | €5,893 | -€16,915 | -74.2% |
| Plant, machinery and equipment | 23 | €310 | €0 | -€310 | -100.0% |
| Furniture and vehicles | 24 | €17,000 | €1,241 | -€15,758 | -92.7% |
| Other tangible fixed assets | 26 | €5,497 | €4,651 | -€846 | -15.4% |
| Current assets | 29/58 | €36,172 | €64,243 | +€28,072 | +77.6% |
| Amounts receivable within one year | 40/41 | €32,816 | €61,242 | +€28,426 | +86.6% |
| Trade receivables | 40 | €31,318 | €61,242 | +€29,923 | +95.5% |
| Other amounts receivable | 41 | €1,497 | €0 | -€1,497 | -100.0% |
| Cash at bank and in hand | 54/58 | €956 | €3,002 | +€2,046 | +214.0% |
| Deferred charges and accrued income | 490/1 | €2,400 | - | -€2,400 | |
| Total equity and liabilities | 10/49 | €58,979 | €70,136 | +€11,157 | +18.9% |
| Equity | 10/15 | €29,406 | €28,571 | -€835 | -2.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €28,906 | €28,906 | = | 0.0% |
| Distributable reserves | 133 | €28,906 | €28,906 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€835 | -€835 | |
| Amounts payable | 17/49 | €29,573 | €41,564 | +€11,992 | +40.5% |
| Amounts payable within one year | 42/48 | €29,573 | €41,564 | +€11,992 | +40.5% |
| Trade debts | 44 | €4,008 | €25,743 | +€21,735 | +542.3% |
| Suppliers | 440/4 | €4,008 | €25,743 | +€21,735 | +542.3% |
| Taxes, remuneration and social security | 45 | €16,075 | €9,952 | -€6,123 | -38.1% |
| Taxes | 450/3 | €16,075 | €9,952 | -€6,123 | -38.1% |
| Other amounts payable | 47/48 | €9,490 | €5,869 | -€3,621 | -38.2% |
| Remuneration, social security and pensions | 62 | €316 | - | -€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €1,606 | -€2,145 | -57.2% |
| Other operating charges | 640/8 | €7,642 | €8,813 | +€1,171 | +15.3% |
| Gross operating margin | 9900 | €42,319 | €9,780 | -€32,539 | -76.9% |
| Operating profit (loss) | 9901 | €30,611 | -€639 | -€31,250 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €132 | €196 | +€65 | +49.2% |
| Recurring financial charges | 65 | €132 | €196 | +€65 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | €30,489 | -€835 | -€31,324 | |
| Income taxes | 67/77 | €10,830 | - | -€10,830 | |
| Profit (loss) for the period | 9904 | €19,659 | -€835 | -€20,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,659 | -€835 | -€20,494 |
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 8 October 2026 via checked.be.