BAI ISUS: 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.
BAI ISUS
Largest movements
- Cash +€24,987
up €24,987 (+42.7%), from €58,493 to €83,480
mainly Net result for the year (+€25,619) and Trade debts (+€5,008)
- Stocks and contracts +€5,977
up €5,977 (+314%), from €1,903 to €7,880
- Receivables within one year +€4,027
up €4,027 (+35.1%), from €11,468 to €15,496
of which Other amounts receivable: +€4,078
- Tangible fixed assets -€2,093
down €2,093 (-29.1%), from €7,184 to €5,091
of which Plant, machinery and equipment: -€1,332
- Profit (loss) carried forward +€25,619
up €25,619 (+73.9%), from €34,678 to €60,297
- Trade debts +€5,008
new in 2025: €5,008
- Tax, wage and social debts +€2,933
up €2,933 (+58.4%), from €5,024 to €7,958
of which Taxes: +€2,795
- Purchases and services +€68,261
up €68,261 (+23.4%), from €291,802 to €360,063
- Turnover +€54,465
up €54,465 (+15.4%), from €354,548 to €409,013
- Gross operating margin -€13,787
down €13,787 (-22.0%), from €62,746 to €48,959
- Other operating charges -€8,973
down €8,973 (-59.2%), from €15,156 to €6,183
- Taxes +€4,231
new in 2025: €4,231
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 | €79,593 | €112,493 | +€32,899 | +41.3% |
| Fixed assets | 21/28 | €7,184 | €5,091 | -€2,093 | -29.1% |
| Tangible fixed assets | 22/27 | €7,184 | €5,091 | -€2,093 | -29.1% |
| Plant, machinery and equipment | 23 | €4,043 | €2,711 | -€1,332 | -33.0% |
| Furniture and vehicles | 24 | €3,141 | €2,380 | -€761 | -24.2% |
| Current assets | 29/58 | €72,409 | €107,401 | +€34,992 | +48.3% |
| Stocks and contracts in progress | 3 | €1,903 | €7,880 | +€5,977 | +314% |
| Stocks | 30/36 | €1,903 | €7,880 | +€5,977 | +314% |
| Amounts receivable within one year | 40/41 | €11,468 | €15,496 | +€4,027 | +35.1% |
| Trade receivables | 40 | €51 | - | -€51 | |
| Other amounts receivable | 41 | €11,418 | €15,496 | +€4,078 | +35.7% |
| Cash at bank and in hand | 54/58 | €58,493 | €83,480 | +€24,987 | +42.7% |
| Deferred charges and accrued income | 490/1 | €545 | €545 | = | 0.0% |
| Total equity and liabilities | 10/49 | €79,593 | €112,493 | +€32,899 | +41.3% |
| Equity | 10/15 | €72,650 | €98,270 | +€25,619 | +35.3% |
| Contributions | 10/11 | €13,100 | €13,100 | = | 0.0% |
| Reserves | 13 | €24,873 | €24,873 | = | 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 | €23,013 | €23,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,678 | €60,297 | +€25,619 | +73.9% |
| Amounts payable | 17/49 | €6,943 | €14,223 | +€7,280 | +105% |
| Amounts payable within one year | 42/48 | €6,943 | €14,223 | +€7,280 | +105% |
| Trade debts | 44 | - | €5,008 | +€5,008 | |
| Suppliers | 440/4 | - | €5,008 | +€5,008 | |
| Taxes, remuneration and social security | 45 | €5,024 | €7,958 | +€2,933 | +58.4% |
| Taxes | 450/3 | €4,696 | €7,491 | +€2,795 | +59.5% |
| Remuneration and social security | 454/9 | €328 | €466 | +€138 | +42.2% |
| Other amounts payable | 47/48 | €1,919 | €1,258 | -€661 | -34.5% |
| Turnover | 70 | €354,548 | €409,013 | +€54,465 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €291,802 | €360,063 | +€68,261 | +23.4% |
| Remuneration, social security and pensions | 62 | €12,170 | €9,685 | -€2,484 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,022 | €3,192 | -€830 | -20.6% |
| Other operating charges | 640/8 | €15,156 | €6,183 | -€8,973 | -59.2% |
| Gross operating margin | 9900 | €62,746 | €48,959 | -€13,787 | -22.0% |
| Operating profit (loss) | 9901 | €31,398 | €29,899 | -€1,499 | -4.8% |
| Financial income | 75/76B | €2,309 | - | -€2,309 | |
| Recurring financial income | 75 | €2,309 | - | -€2,309 | |
| Financial charges | 65/66B | €41 | €48 | +€8 | +18.9% |
| Recurring financial charges | 65 | €41 | €48 | +€8 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €33,667 | €29,850 | -€3,816 | -11.3% |
| Income taxes | 67/77 | - | €4,231 | +€4,231 | |
| Profit (loss) for the period | 9904 | €33,667 | €25,619 | -€8,047 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,667 | €25,619 | -€8,047 | -23.9% |
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 19 October 2026 via checked.be.