Iskariot: 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.
Iskariot
Largest movements
- Receivables within one year -€61,513
down €61,513 (-27.2%), from €226,148 to €164,635
- Cash +€11,225
up €11,225 (+181.2%), from €6,195 to €17,420
mainly Receivables within one year (+€61,513) and Net result for the year (+€41,413)
- Deferred charges and accrued income +€4,330
up €4,330 (+1541.1%), from €281 to €4,611
- Other debts -€34,999
down €34,999 (-25.3%), from €138,512 to €103,513
- Debts after one year -€9,604
down €9,604 (-32.9%), from €29,206 to €19,602
- Accrued charges and deferred income -€4,817
down €4,817 (-72.8%), from €6,617 to €1,800
- Gross operating margin -€142,839
down €142,839 (-68.8%), from €207,667 to €64,828
- Taxes +€2,655
up €2,655 (+23.8%), from €11,149 to €13,804
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 | €343,157 | €294,554 | -€48,603 | -14.2% |
| Fixed assets | 21/28 | €110,533 | €107,888 | -€2,645 | -2.4% |
| Tangible fixed assets | 22/27 | €110,533 | €107,888 | -€2,645 | -2.4% |
| Land and buildings | 22 | €108,563 | €106,925 | -€1,638 | -1.5% |
| Plant, machinery and equipment | 23 | €1,970 | €962 | -€1,008 | -51.1% |
| Current assets | 29/58 | €232,624 | €186,667 | -€45,957 | -19.8% |
| Amounts receivable within one year | 40/41 | €226,148 | €164,635 | -€61,513 | -27.2% |
| Other amounts receivable | 41 | €226,148 | €164,635 | -€61,513 | -27.2% |
| Cash at bank and in hand | 54/58 | €6,195 | €17,420 | +€11,225 | +181.2% |
| Deferred charges and accrued income | 490/1 | €281 | €4,611 | +€4,330 | +1541.1% |
| Total equity and liabilities | 10/49 | €343,157 | €294,554 | -€48,603 | -14.2% |
| Equity | 10/15 | €118,996 | €118,996 | -€0 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,996 | €113,996 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €113,996 | €113,996 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €36,326 | €36,326 | +€0 | 0.0% |
| Deferred taxes | 168 | €36,326 | €36,326 | +€0 | 0.0% |
| Amounts payable | 17/49 | €187,835 | €139,232 | -€48,603 | -25.9% |
| Amounts payable after more than one year | 17 | €29,206 | €19,602 | -€9,604 | -32.9% |
| Financial debts | 170/4 | €29,206 | €19,602 | -€9,604 | -32.9% |
| Amounts payable within one year | 42/48 | €152,012 | €117,830 | -€34,182 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €13,257 | €14,317 | +€1,060 | +8.0% |
| Trade debts | 44 | €243 | - | -€243 | |
| Suppliers | 440/4 | €243 | - | -€243 | |
| Other amounts payable | 47/48 | €138,512 | €103,513 | -€34,999 | -25.3% |
| Accrued charges and deferred income | 492/3 | €6,617 | €1,800 | -€4,817 | -72.8% |
| Non-recurring operating income | 76A | €145,306 | - | -€145,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,255 | €2,645 | -€1,610 | -37.8% |
| Other operating charges | 640/8 | €5,966 | €5,125 | -€841 | -14.1% |
| Gross operating margin | 9900 | €207,667 | €64,828 | -€142,839 | -68.8% |
| Operating profit (loss) | 9901 | €197,446 | €57,057 | -€140,389 | -71.1% |
| Financial income | 75/76B | €268 | - | -€268 | |
| Recurring financial income | 75 | €268 | - | -€268 | |
| Financial charges | 65/66B | €2,232 | €1,840 | -€392 | -17.6% |
| Recurring financial charges | 65 | €2,232 | €1,840 | -€392 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €195,482 | €55,217 | -€140,265 | -71.8% |
| Transfer to deferred taxes | 680 | €36,326 | - | -€36,326 | |
| Income taxes | 67/77 | €11,149 | €13,804 | +€2,655 | +23.8% |
| Profit (loss) for the period | 9904 | €148,007 | €41,413 | -€106,594 | -72.0% |
| Transfer to tax-exempt reserves | 689 | €108,979 | - | -€108,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,028 | €41,413 | +€2,385 | +6.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.