Nicolas Istaces Diagnostics: what changed
Two financial 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.
Nicolas Istaces Diagnostics
Largest movements
- Cash +€92,278
up €92,278 (+1,242%), from €7,428 to €99,706
mainly Net result for the year (+€222,993) and Tax, wage and social debts (+€21,150)
- Receivables within one year +€53,448
up €53,448 (+96.3%), from €55,476 to €108,924
- Tangible fixed assets -€19,170
down €19,170 (-35.5%), from €54,061 to €34,891
of which Furniture and vehicles: -€15,953
- Deferred charges and accrued income -€12,483
down €12,483 (-82.6%), from €15,114 to €2,631
- Profit (loss) carried forward +€112,993
new in 2025: €112,993
- Tax, wage and social debts +€21,150
up €21,150 (+103%), from €20,450 to €41,600
- Debts after one year -€18,596
no longer reported in 2025 (was €18,596)
- Gross operating margin +€128,488
up €128,488 (+77.8%), from €165,061 to €293,549
- Financial charges -€71,895
down €71,895 (-99.5%), from €72,288 to €393
- Taxes +€35,578
up €35,578 (+222%), from €16,022 to €51,600
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.
Derived cash bridge
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 | €132,129 | €246,202 | +€114,073 | +86.3% |
| Fixed assets | 21/28 | €54,111 | €34,941 | -€19,170 | -35.4% |
| Tangible fixed assets | 22/27 | €54,061 | €34,891 | -€19,170 | -35.5% |
| Land and buildings | 22 | €13,141 | €10,976 | -€2,164 | -16.5% |
| Plant, machinery and equipment | 23 | €7,892 | €6,840 | -€1,052 | -13.3% |
| Furniture and vehicles | 24 | €33,028 | €17,075 | -€15,953 | -48.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €78,018 | €211,261 | +€133,243 | +171% |
| Amounts receivable within one year | 40/41 | €55,476 | €108,924 | +€53,448 | +96.3% |
| Trade receivables | 40 | €55,476 | €108,924 | +€53,448 | +96.3% |
| Cash at bank and in hand | 54/58 | €7,428 | €99,706 | +€92,278 | +1,242% |
| Deferred charges and accrued income | 490/1 | €15,114 | €2,631 | -€12,483 | -82.6% |
| Total equity and liabilities | 10/49 | €132,129 | €246,202 | +€114,073 | +86.3% |
| Equity | 10/15 | €54,625 | €167,618 | +€112,993 | +207% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,625 | €52,625 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,625 | €52,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €112,993 | +€112,993 | |
| Amounts payable | 17/49 | €77,504 | €78,583 | +€1,079 | +1.4% |
| Amounts payable after more than one year | 17 | €18,596 | - | -€18,596 | |
| Financial debts | 170/4 | €18,596 | - | -€18,596 | |
| Amounts payable within one year | 42/48 | €58,909 | €78,583 | +€19,675 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €19,985 | €18,596 | -€1,389 | -7.0% |
| Trade debts | 44 | €284 | €35 | -€248 | -87.5% |
| Suppliers | 440/4 | €284 | €35 | -€248 | -87.5% |
| Taxes, remuneration and social security | 45 | €20,450 | €41,600 | +€21,150 | +103% |
| Taxes | 450/3 | €20,450 | €41,600 | +€21,150 | +103% |
| Other amounts payable | 47/48 | €18,190 | €18,352 | +€162 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,443 | €19,170 | -€273 | -1.4% |
| Other operating charges | 640/8 | - | €637 | +€637 | |
| Gross operating margin | 9900 | €165,061 | €293,549 | +€128,488 | +77.8% |
| Operating profit (loss) | 9901 | €145,618 | €273,742 | +€128,124 | +88.0% |
| Financial income | 75/76B | - | €1,244 | +€1,244 | |
| Recurring financial income | 75 | - | €1,244 | +€1,244 | |
| Financial charges | 65/66B | €72,288 | €393 | -€71,895 | -99.5% |
| Recurring financial charges | 65 | €72,288 | €393 | -€71,895 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €73,330 | €274,593 | +€201,263 | +274% |
| Income taxes | 67/77 | €16,022 | €51,600 | +€35,578 | +222% |
| Profit (loss) for the period | 9904 | €57,308 | €222,993 | +€165,685 | +289% |
| Transfer to tax-exempt reserves | 689 | €52,625 | - | -€52,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,683 | €222,993 | +€218,310 | +4,661% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.