ISLAY: 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.
ISLAY
Largest movements
- Cash +€45,659
up €45,659 (+198.2%), from €23,038 to €68,697
mainly Other debts (+€50,328) and Net result for the year (+€28,261)
- Tangible fixed assets -€21,605
down €21,605 (-7.4%), from €290,445 to €268,840
of which Land and buildings: -€14,037
- Receivables within one year -€13,614
down €13,614 (-16.3%), from €83,514 to €69,900
of which Other amounts receivable: -€14,253
- Deferred charges and accrued income -€8,425
down €8,425 (-68.1%), from €12,369 to €3,944
- Other debts +€50,328
up €50,328 (+376.2%), from €13,377 to €63,705
- Reserves -€38,056
down €38,056 (-39.3%), from €96,878 to €58,822
- Debts after one year -€15,647
down €15,647 (-5.9%), from €265,223 to €249,576
- Tax, wage and social debts +€6,107
up €6,107 (+162.2%), from €3,764 to €9,871
- Gross operating margin +€31,814
up €31,814 (+65.8%), from €48,352 to €80,166
- Taxes +€7,824
up €7,824 (+161.9%), from €4,832 to €12,656
- Depreciation +€3,275
up €3,275 (+13.6%), from €24,146 to €27,421
- Financial income -€1,288
down €1,288 (-24.5%), from €5,256 to €3,967
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 | €409,385 | €411,381 | +€1,997 | +0.5% |
| Fixed assets | 21/28 | €290,464 | €268,840 | -€21,624 | -7.4% |
| Tangible fixed assets | 22/27 | €290,445 | €268,840 | -€21,605 | -7.4% |
| Land and buildings | 22 | €261,617 | €247,580 | -€14,037 | -5.4% |
| Plant, machinery and equipment | 23 | €11,079 | €6,747 | -€4,333 | -39.1% |
| Furniture and vehicles | 24 | €17,749 | €14,513 | -€3,235 | -18.2% |
| Financial fixed assets | 28 | €19 | - | -€19 | |
| Current assets | 29/58 | €118,921 | €142,541 | +€23,620 | +19.9% |
| Amounts receivable within one year | 40/41 | €83,514 | €69,900 | -€13,614 | -16.3% |
| Trade receivables | 40 | - | €639 | +€639 | |
| Other amounts receivable | 41 | €83,514 | €69,261 | -€14,253 | -17.1% |
| Cash at bank and in hand | 54/58 | €23,038 | €68,697 | +€45,659 | +198.2% |
| Deferred charges and accrued income | 490/1 | €12,369 | €3,944 | -€8,425 | -68.1% |
| Total equity and liabilities | 10/49 | €409,385 | €411,381 | +€1,997 | +0.5% |
| Equity | 10/15 | €109,278 | €71,222 | -€38,056 | -34.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,878 | €58,822 | -€38,056 | -39.3% |
| Distributable reserves | 133 | €96,878 | €58,822 | -€38,056 | -39.3% |
| Amounts payable | 17/49 | €300,107 | €340,160 | +€40,052 | +13.3% |
| Amounts payable after more than one year | 17 | €265,223 | €249,576 | -€15,647 | -5.9% |
| Financial debts | 170/4 | €265,223 | €249,576 | -€15,647 | -5.9% |
| Amounts payable within one year | 42/48 | €34,884 | €89,915 | +€55,031 | +157.8% |
| Current portion of amounts payable after more than one year | 42 | €14,978 | €15,647 | +€669 | +4.5% |
| Trade debts | 44 | €2,765 | €693 | -€2,073 | -75.0% |
| Suppliers | 440/4 | €2,765 | €693 | -€2,073 | -75.0% |
| Taxes, remuneration and social security | 45 | €3,764 | €9,871 | +€6,107 | +162.2% |
| Taxes | 450/3 | €3,764 | €9,871 | +€6,107 | +162.2% |
| Other amounts payable | 47/48 | €13,377 | €63,705 | +€50,328 | +376.2% |
| Accrued charges and deferred income | 492/3 | - | €669 | +€669 | |
| Remuneration, social security and pensions | 62 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,146 | €27,421 | +€3,275 | +13.6% |
| Other operating charges | 640/8 | €2,608 | €3,077 | +€469 | +18.0% |
| Gross operating margin | 9900 | €48,352 | €80,166 | +€31,814 | +65.8% |
| Operating profit (loss) | 9901 | €21,598 | €49,657 | +€28,059 | +129.9% |
| Financial income | 75/76B | €5,256 | €3,967 | -€1,288 | -24.5% |
| Recurring financial income | 75 | €5,256 | €3,967 | -€1,288 | -24.5% |
| Financial charges | 65/66B | €13,042 | €12,707 | -€335 | -2.6% |
| Recurring financial charges | 65 | €13,042 | €12,707 | -€335 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €13,812 | €40,917 | +€27,105 | +196.2% |
| Income taxes | 67/77 | €4,832 | €12,656 | +€7,824 | +161.9% |
| Profit (loss) for the period | 9904 | €8,980 | €28,261 | +€19,282 | +214.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,980 | €28,261 | +€19,282 | +214.7% |
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 5 October 2026 via checked.be.