iSurgic: 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.
iSurgic
Largest movements
- Cash -€68,293
down €68,293 (-88.3%), from €77,326 to €9,033
mainly Receivables within one year (-€29,604) and Net result for the year (-€19,761)
- Receivables within one year +€29,604
new in 2025: €29,604
- Tangible fixed assets +€8,470
up €8,470 (+2.9%), from €296,599 to €305,070
of which Land and buildings: +€10,633
- Reserves -€19,761
down €19,761 (-8.2%), from €241,827 to €222,067
- Debts after one year -€5,549
down €5,549 (-6.3%), from €87,817 to €82,268
- Trade debts -€4,464
down €4,464 (-45.3%), from €9,849 to €5,384
- Gross operating margin +€8,560
up €8,560 (+37.0%), from -€23,118 to -€14,558
- Depreciation +€2,162
new in 2025: €2,162
- Financial income -€1,000
down €1,000 (-54.1%), from €1,849 to €849
- Other operating charges -€504
down €504 (-67.8%), from €742 to €239
- Financial charges -€271
down €271 (-6.9%), from €3,921 to €3,650
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 | €378,098 | €347,919 | -€30,178 | -8.0% |
| Fixed assets | 21/28 | €296,599 | €305,070 | +€8,470 | +2.9% |
| Tangible fixed assets | 22/27 | €296,599 | €305,070 | +€8,470 | +2.9% |
| Land and buildings | 22 | €286,141 | €296,774 | +€10,633 | +3.7% |
| Furniture and vehicles | 24 | €10,458 | €8,295 | -€2,162 | -20.7% |
| Current assets | 29/58 | €81,498 | €42,850 | -€38,648 | -47.4% |
| Amounts receivable within one year | 40/41 | - | €29,604 | +€29,604 | |
| Other amounts receivable | 41 | - | €29,604 | +€29,604 | |
| Cash at bank and in hand | 54/58 | €77,326 | €9,033 | -€68,293 | -88.3% |
| Deferred charges and accrued income | 490/1 | €4,173 | €4,213 | +€40 | +1.0% |
| Total equity and liabilities | 10/49 | €378,098 | €347,919 | -€30,178 | -8.0% |
| Equity | 10/15 | €274,479 | €254,718 | -€19,761 | -7.2% |
| Contributions | 10/11 | €32,652 | €32,652 | = | 0.0% |
| Reserves | 13 | €241,827 | €222,067 | -€19,761 | -8.2% |
| Distributable reserves | 133 | €241,827 | €222,067 | -€19,761 | -8.2% |
| Amounts payable | 17/49 | €103,618 | €93,201 | -€10,417 | -10.1% |
| Amounts payable after more than one year | 17 | €87,817 | €82,268 | -€5,549 | -6.3% |
| Financial debts | 170/4 | €87,817 | €82,268 | -€5,549 | -6.3% |
| Amounts payable within one year | 42/48 | €15,802 | €10,933 | -€4,868 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €5,349 | €5,549 | +€200 | +3.7% |
| Trade debts | 44 | €9,849 | €5,384 | -€4,464 | -45.3% |
| Suppliers | 440/4 | €9,849 | €5,384 | -€4,464 | -45.3% |
| Other amounts payable | 47/48 | €604 | - | -€604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,162 | +€2,162 | |
| Other operating charges | 640/8 | €742 | €239 | -€504 | -67.8% |
| Gross operating margin | 9900 | -€23,118 | -€14,558 | +€8,560 | +37.0% |
| Operating profit (loss) | 9901 | -€23,860 | -€16,959 | +€6,901 | +28.9% |
| Financial income | 75/76B | €1,849 | €849 | -€1,000 | -54.1% |
| Recurring financial income | 75 | €1,849 | €849 | -€1,000 | -54.1% |
| Financial charges | 65/66B | €3,921 | €3,650 | -€271 | -6.9% |
| Recurring financial charges | 65 | €3,921 | €3,650 | -€271 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,932 | -€19,761 | +€6,171 | +23.8% |
| Profit (loss) for the period | 9904 | -€25,932 | -€19,761 | +€6,171 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,932 | -€19,761 | +€6,171 | +23.8% |
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.