ISKA 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.
ISKA Consulting
Largest movements
- Cash -€144,576
down €144,576 (-82.5%), from €175,300 to €30,724
mainly Other debts (-€158,937) and Investment in fixed assets (net) (-€50,264)
- Tangible fixed assets +€39,760
up €39,760 (+1,328%), from €2,995 to €42,755
- Receivables within one year +€1,929
up €1,929 (+72.3%), from €2,667 to €4,595
of which Trade receivables: +€1,929
- Other debts -€158,937
down €158,937 (-96.7%), from €164,297 to €5,360
- Profit (loss) carried forward +€43,634
up €43,634 (+607%), from €7,187 to €50,821
- Tax, wage and social debts +€13,048
up €13,048 (+169%), from €7,711 to €20,759
of which Taxes: +€11,492
- Gross operating margin +€9,629
up €9,629 (+15.5%), from €62,072 to €71,701
- Depreciation +€6,857
up €6,857 (+188%), from €3,647 to €10,504
- Taxes +€4,073
up €4,073 (+32.6%), from €12,482 to €16,555
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 | €180,962 | €78,707 | -€102,255 | -56.5% |
| Fixed assets | 21/28 | €2,995 | €42,755 | +€39,760 | +1,328% |
| Tangible fixed assets | 22/27 | €2,995 | €42,755 | +€39,760 | +1,328% |
| Furniture and vehicles | 24 | €2,995 | €42,755 | +€39,760 | +1,328% |
| Current assets | 29/58 | €177,967 | €35,952 | -€142,014 | -79.8% |
| Amounts receivable within one year | 40/41 | €2,667 | €4,595 | +€1,929 | +72.3% |
| Trade receivables | 40 | €2,178 | €4,107 | +€1,929 | +88.5% |
| Other amounts receivable | 41 | €489 | €489 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €175,300 | €30,724 | -€144,576 | -82.5% |
| Deferred charges and accrued income | 490/1 | - | €633 | +€633 | |
| Total equity and liabilities | 10/49 | €180,962 | €78,707 | -€102,255 | -56.5% |
| Equity | 10/15 | €8,887 | €52,521 | +€43,634 | +491% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,187 | €50,821 | +€43,634 | +607% |
| Amounts payable | 17/49 | €172,075 | €26,186 | -€145,889 | -84.8% |
| Amounts payable within one year | 42/48 | €172,075 | €26,186 | -€145,889 | -84.8% |
| Trade debts | 44 | €67 | €67 | = | 0.0% |
| Suppliers | 440/4 | €67 | €67 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,711 | €20,759 | +€13,048 | +169% |
| Taxes | 450/3 | €7,711 | €19,203 | +€11,492 | +149% |
| Remuneration and social security | 454/9 | - | €1,556 | +€1,556 | |
| Other amounts payable | 47/48 | €164,297 | €5,360 | -€158,937 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,647 | €10,504 | +€6,857 | +188% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €62,072 | €71,701 | +€9,629 | +15.5% |
| Operating profit (loss) | 9901 | €58,425 | €61,133 | +€2,708 | +4.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €652 | €114 | -€538 | -82.5% |
| Recurring financial charges | 65 | €652 | €114 | -€538 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €57,773 | €61,023 | +€3,250 | +5.6% |
| Income taxes | 67/77 | €12,482 | €16,555 | +€4,073 | +32.6% |
| Profit (loss) for the period | 9904 | €45,291 | €44,467 | -€823 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,291 | €44,467 | -€823 | -1.8% |
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 20 October 2026 via checked.be.