NIL ISKAN: 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.
NIL ISKAN
Largest movements
- Receivables after one year -€12,339
down €12,339 (-10.3%), from €120,318 to €107,979
- Receivables within one year +€9,451
up €9,451 (+29.9%), from €31,656 to €41,106
of which Trade receivables: +€22,202
- Other debts -€6,928
down €6,928 (-83.2%), from €8,328 to €1,400
- Tax, wage and social debts +€6,508
up €6,508 (+53.8%), from €12,100 to €18,608
- Profit (loss) carried forward -€3,480
down €3,480 (-30.9%), from €11,274 to €7,794
- Trade debts +€2,051
up €2,051 (+300.8%), from €682 to €2,732
- Gross operating margin +€18,424
up €18,424 (+195.6%), from €9,421 to €27,845
- Taxes +€10,097
up €10,097, from €0 to €10,097
- Financial charges -€674
down €674 (-26.9%), from €2,509 to €1,835
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 | €155,425 | €153,581 | -€1,844 | -1.2% |
| Fixed assets | 21/28 | €2,950 | €3,804 | +€854 | +29.0% |
| Tangible fixed assets | 22/27 | €0 | €854 | +€854 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €854 | +€854 | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €152,475 | €149,776 | -€2,698 | -1.8% |
| Amounts receivable after more than one year | 29 | €120,318 | €107,979 | -€12,339 | -10.3% |
| Other amounts receivable | 291 | €120,318 | €107,979 | -€12,339 | -10.3% |
| Amounts receivable within one year | 40/41 | €31,656 | €41,106 | +€9,451 | +29.9% |
| Trade receivables | 40 | €7,712 | €29,914 | +€22,202 | +287.9% |
| Other amounts receivable | 41 | €23,943 | €11,192 | -€12,751 | -53.3% |
| Cash at bank and in hand | 54/58 | €31 | €691 | +€660 | +2108.5% |
| Deferred charges and accrued income | 490/1 | €470 | €0 | -€470 | -100.0% |
| Total equity and liabilities | 10/49 | €155,425 | €153,581 | -€1,844 | -1.2% |
| Equity | 10/15 | €131,734 | €128,254 | -€3,480 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| 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 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,274 | €7,794 | -€3,480 | -30.9% |
| Amounts payable | 17/49 | €23,691 | €25,327 | +€1,636 | +6.9% |
| Amounts payable within one year | 42/48 | €23,691 | €25,303 | +€1,612 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €2,581 | €2,562 | -€19 | -0.7% |
| Trade debts | 44 | €682 | €2,732 | +€2,051 | +300.8% |
| Suppliers | 440/4 | €682 | €2,732 | +€2,051 | +300.8% |
| Taxes, remuneration and social security | 45 | €12,100 | €18,608 | +€6,508 | +53.8% |
| Taxes | 450/3 | €12,100 | €18,608 | +€6,508 | +53.8% |
| Other amounts payable | 47/48 | €8,328 | €1,400 | -€6,928 | -83.2% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €54 | +€54 | |
| Other operating charges | 640/8 | €686 | €420 | -€266 | -38.8% |
| Gross operating margin | 9900 | €9,421 | €27,845 | +€18,424 | +195.6% |
| Operating profit (loss) | 9901 | €8,735 | €27,371 | +€18,636 | +213.3% |
| Financial income | 75/76B | €3,610 | €3,425 | -€185 | -5.1% |
| Recurring financial income | 75 | €3,610 | €3,425 | -€185 | -5.1% |
| Financial charges | 65/66B | €2,509 | €1,835 | -€674 | -26.9% |
| Recurring financial charges | 65 | €2,509 | €1,835 | -€674 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €9,836 | €28,961 | +€19,125 | +194.4% |
| Income taxes | 67/77 | €0 | €10,097 | +€10,097 | |
| Profit (loss) for the period | 9904 | €9,836 | €18,864 | +€9,028 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,836 | €18,864 | +€9,028 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.