ISLA: 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.
ISLA
Largest movements
- Cash +€60,465
up €60,465 (+117.1%), from €51,641 to €112,106
mainly Net result for the year (+€44,877) and Tax, wage and social debts (+€11,997)
- Reserves +€44,877
up €44,877 (+109.8%), from €40,859 to €85,737
- Tax, wage and social debts +€11,997
up €11,997 (+77.7%), from €15,439 to €27,437
- Trade debts +€2,787
up €2,787 (+31816.4%), from €9 to €2,796
- Gross operating margin +€17,606
up €17,606 (+33.6%), from €52,422 to €70,028
- Taxes +€6,112
up €6,112 (+59.2%), from €10,328 to €16,440
- Financial charges +€1,968
up €1,968 (+78.7%), from €2,500 to €4,468
- Other operating charges +€794
up €794 (+634.6%), from €125 to €919
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 | €62,666 | €121,611 | +€58,945 | +94.1% |
| Fixed assets | 21/28 | €9,837 | €9,092 | -€745 | -7.6% |
| Tangible fixed assets | 22/27 | €9,837 | €9,092 | -€745 | -7.6% |
| Plant, machinery and equipment | 23 | €3,087 | €2,386 | -€701 | -22.7% |
| Other tangible fixed assets | 26 | €6,750 | €6,706 | -€43 | -0.6% |
| Current assets | 29/58 | €52,829 | €112,519 | +€59,690 | +113.0% |
| Amounts receivable within one year | 40/41 | €1,189 | €0 | -€1,189 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,189 | €0 | -€1,189 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,641 | €112,106 | +€60,465 | +117.1% |
| Deferred charges and accrued income | 490/1 | €0 | €413 | +€413 | |
| Total equity and liabilities | 10/49 | €62,666 | €121,611 | +€58,945 | +94.1% |
| Equity | 10/15 | €45,859 | €90,737 | +€44,877 | +97.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,859 | €85,737 | +€44,877 | +109.8% |
| Distributable reserves | 133 | €40,859 | €85,737 | +€44,877 | +109.8% |
| Amounts payable | 17/49 | €16,806 | €30,874 | +€14,068 | +83.7% |
| Amounts payable within one year | 42/48 | €15,456 | €30,374 | +€14,918 | +96.5% |
| Trade debts | 44 | €9 | €2,796 | +€2,787 | +31816.4% |
| Suppliers | 440/4 | €9 | €2,796 | +€2,787 | +31816.4% |
| Taxes, remuneration and social security | 45 | €15,439 | €27,437 | +€11,997 | +77.7% |
| Taxes | 450/3 | €15,439 | €27,437 | +€11,997 | +77.7% |
| Other amounts payable | 47/48 | €8 | €142 | +€133 | +1585.2% |
| Accrued charges and deferred income | 492/3 | €1,350 | €500 | -€850 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €3,339 | +€643 | +23.8% |
| Other operating charges | 640/8 | €125 | €919 | +€794 | +634.6% |
| Gross operating margin | 9900 | €52,422 | €70,028 | +€17,606 | +33.6% |
| Operating profit (loss) | 9901 | €49,601 | €65,770 | +€16,169 | +32.6% |
| Financial income | 75/76B | €0 | €15 | +€15 | +49933.3% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +49933.3% |
| Financial charges | 65/66B | €2,500 | €4,468 | +€1,968 | +78.7% |
| Recurring financial charges | 65 | €2,500 | €4,468 | +€1,968 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €47,101 | €61,317 | +€14,216 | +30.2% |
| Income taxes | 67/77 | €10,328 | €16,440 | +€6,112 | +59.2% |
| Profit (loss) for the period | 9904 | €36,773 | €44,877 | +€8,105 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,773 | €44,877 | +€8,105 | +22.0% |
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 8 October 2026 via checked.be.