ISO DACA: 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.
ISO DACA
Largest movements
- Cash +€57,115
up €57,115 (+216.2%), from €26,424 to €83,539
mainly Net result for the year (+€102,369) and Receivables within one year (+€43,076)
- Receivables within one year -€43,076
down €43,076 (-53.2%), from €80,935 to €37,859
of which Trade receivables: -€43,695
- Stocks and contracts -€18,266
down €18,266 (-68.4%), from €26,699 to €8,432
- Tangible fixed assets -€11,560
down €11,560 (-33.0%), from €35,019 to €23,459
of which Furniture and vehicles: -€10,183
- Deferred charges and accrued income -€2,326
down €2,326 (-22.3%), from €10,429 to €8,103
- Other debts -€16,695
down €16,695 (-13.9%), from €120,223 to €103,528
- Tax, wage and social debts +€10,545
up €10,545 (+140.7%), from €7,494 to €18,039
of which Taxes: +€8,192
- Debts after one year -€7,287
down €7,287 (-49.0%), from €14,885 to €7,599
- Current portion of long-term debt -€5,584
down €5,584 (-33.4%), from €16,695 to €11,111
- Gross operating margin +€38,289
up €38,289 (+21.5%), from €177,794 to €216,083
- Taxes +€21,879
up €21,879 (+156.6%), from €13,972 to €35,851
- Staff costs +€7,074
up €7,074 (+11.3%), from €62,391 to €69,465
- Other operating charges +€3,291
up €3,291 (+193.9%), from €1,698 to €4,989
- Financial charges -€2,533
down €2,533 (-63.9%), from €3,966 to €1,433
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 | €179,800 | €161,687 | -€18,113 | -10.1% |
| Fixed assets | 21/28 | €35,314 | €23,754 | -€11,560 | -32.7% |
| Tangible fixed assets | 22/27 | €35,019 | €23,459 | -€11,560 | -33.0% |
| Plant, machinery and equipment | 23 | €3,595 | €2,496 | -€1,100 | -30.6% |
| Furniture and vehicles | 24 | €26,029 | €15,845 | -€10,183 | -39.1% |
| Other tangible fixed assets | 26 | €5,395 | €5,118 | -€278 | -5.1% |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €144,486 | €137,933 | -€6,553 | -4.5% |
| Stocks and contracts in progress | 3 | €26,699 | €8,432 | -€18,266 | -68.4% |
| Stocks | 30/36 | €26,699 | €8,432 | -€18,266 | -68.4% |
| Amounts receivable within one year | 40/41 | €80,935 | €37,859 | -€43,076 | -53.2% |
| Trade receivables | 40 | €79,845 | €36,150 | -€43,695 | -54.7% |
| Other amounts receivable | 41 | €1,090 | €1,709 | +€619 | +56.8% |
| Cash at bank and in hand | 54/58 | €26,424 | €83,539 | +€57,115 | +216.2% |
| Deferred charges and accrued income | 490/1 | €10,429 | €8,103 | -€2,326 | -22.3% |
| Total equity and liabilities | 10/49 | €179,800 | €161,687 | -€18,113 | -10.1% |
| Equity | 10/15 | €20,503 | €20,872 | +€369 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,903 | €2,272 | +€369 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43 | €412 | +€369 | +862.4% |
| Amounts payable | 17/49 | €159,298 | €140,815 | -€18,483 | -11.6% |
| Amounts payable after more than one year | 17 | €14,885 | €7,599 | -€7,287 | -49.0% |
| Financial debts | 170/4 | €14,885 | €7,599 | -€7,287 | -49.0% |
| Amounts payable within one year | 42/48 | €144,412 | €133,216 | -€11,196 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €16,695 | €11,111 | -€5,584 | -33.4% |
| Trade debts | 44 | - | €538 | +€538 | |
| Suppliers | 440/4 | - | €538 | +€538 | |
| Taxes, remuneration and social security | 45 | €7,494 | €18,039 | +€10,545 | +140.7% |
| Taxes | 450/3 | €1,004 | €9,196 | +€8,192 | +815.6% |
| Remuneration and social security | 454/9 | €6,490 | €8,843 | +€2,353 | +36.3% |
| Other amounts payable | 47/48 | €120,223 | €103,528 | -€16,695 | -13.9% |
| Non-recurring operating income | 76A | €1,118 | - | -€1,118 | |
| Remuneration, social security and pensions | 62 | €62,391 | €69,465 | +€7,074 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,360 | €11,560 | +€1,200 | +11.6% |
| Other operating charges | 640/8 | €1,698 | €4,989 | +€3,291 | +193.9% |
| Non-recurring operating charges | 66A | €57,198 | - | -€57,198 | |
| Gross operating margin | 9900 | €177,794 | €216,083 | +€38,289 | +21.5% |
| Operating profit (loss) | 9901 | €46,147 | €130,068 | +€83,921 | +181.9% |
| Financial income | 75/76B | €10,798 | €9,585 | -€1,214 | -11.2% |
| Recurring financial income | 75 | €10,798 | €9,585 | -€1,214 | -11.2% |
| Financial charges | 65/66B | €3,966 | €1,433 | -€2,533 | -63.9% |
| Recurring financial charges | 65 | €3,966 | €1,433 | -€2,533 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €52,979 | €138,221 | +€85,241 | +160.9% |
| Income taxes | 67/77 | €13,972 | €35,851 | +€21,879 | +156.6% |
| Profit (loss) for the period | 9904 | €39,008 | €102,369 | +€63,362 | +162.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,008 | €102,369 | +€63,362 | +162.4% |
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.