ISKOUS: 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.
ISKOUS
Largest movements
- Cash -€28,433
down €28,433 (-68.0%), from €41,800 to €13,366
mainly Other debts (-€18,833) and Advances received (-€12,359)
- Receivables within one year +€8,214
new in 2025: €8,214
- Tangible fixed assets -€2,731
down €2,731 (-28.3%), from €9,643 to €6,912
of which Furniture and vehicles: -€2,233
- Other debts -€18,833
down €18,833 (-59.9%), from €31,465 to €12,632
- Advances received -€12,359
no longer reported in 2025 (was €12,359)
- Profit (loss) carried forward +€10,876
up €10,876 (+435.4%), from €2,498 to €13,374
- Trade debts -€2,891
no longer reported in 2025 (was €2,891)
- Gross operating margin +€16,924
up €16,924, from -€11,628 to €5,296
- Financial income +€8,627
up €8,627 (+37803.0%), from €23 to €8,649
of which Non-recurring financial income: +€8,643
- Depreciation +€410
up €410 (+17.7%), from €2,321 to €2,731
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 | €52,413 | €29,406 | -€23,007 | -43.9% |
| Fixed assets | 21/28 | €9,643 | €6,912 | -€2,731 | -28.3% |
| Tangible fixed assets | 22/27 | €9,643 | €6,912 | -€2,731 | -28.3% |
| Land and buildings | 22 | €3,734 | €3,294 | -€440 | -11.8% |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Furniture and vehicles | 24 | €5,851 | €3,618 | -€2,233 | -38.2% |
| Current assets | 29/58 | €42,770 | €22,494 | -€20,276 | -47.4% |
| Amounts receivable within one year | 40/41 | - | €8,214 | +€8,214 | |
| Other amounts receivable | 41 | - | €8,214 | +€8,214 | |
| Cash at bank and in hand | 54/58 | €41,800 | €13,366 | -€28,433 | -68.0% |
| Deferred charges and accrued income | 490/1 | €970 | €914 | -€56 | -5.8% |
| Total equity and liabilities | 10/49 | €52,413 | €29,406 | -€23,007 | -43.9% |
| Equity | 10/15 | €5,498 | €16,374 | +€10,876 | +197.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,498 | €13,374 | +€10,876 | +435.4% |
| Amounts payable | 17/49 | €46,915 | €13,032 | -€33,883 | -72.2% |
| Amounts payable within one year | 42/48 | €46,915 | €13,032 | -€33,883 | -72.2% |
| Trade debts | 44 | €2,891 | - | -€2,891 | |
| Suppliers | 440/4 | €2,891 | - | -€2,891 | |
| Advances received on contracts in progress | 46 | €12,359 | - | -€12,359 | |
| Taxes, remuneration and social security | 45 | €200 | €400 | +€200 | +100.0% |
| Taxes | 450/3 | €200 | €400 | +€200 | +100.0% |
| Other amounts payable | 47/48 | €31,465 | €12,632 | -€18,833 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,321 | €2,731 | +€410 | +17.7% |
| Gross operating margin | 9900 | -€11,628 | €5,296 | +€16,924 | |
| Operating profit (loss) | 9901 | -€13,949 | €2,565 | +€16,514 | |
| Financial income | 75/76B | €23 | €8,649 | +€8,627 | +37803.0% |
| Recurring financial income | 75 | €23 | €6 | -€17 | -73.7% |
| Non-recurring financial income | 76B | - | €8,643 | +€8,643 | |
| Financial charges | 65/66B | €301 | €339 | +€38 | +12.7% |
| Recurring financial charges | 65 | €301 | €339 | +€38 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,227 | €10,876 | +€25,103 | |
| Profit (loss) for the period | 9904 | -€14,227 | €10,876 | +€25,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,227 | €10,876 | +€25,103 |
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.