d'ISSAN: 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.
d'ISSAN
Largest movements
- Cash +€3,847
up €3,847 (+252%), from €1,524 to €5,371
mainly Net result for the year (+€2,323) and Trade debts (+€1,046)
- Receivables within one year +€504
up €504 (+6.0%), from €8,350 to €8,854
of which Trade receivables: +€653
- Profit (loss) carried forward +€2,323
up €2,323 (+5.4%), from -€43,168 to -€40,844
- Trade debts +€1,046
up €1,046 (+206%), from €507 to €1,553
- Advances received +€540
up €540 (+29.9%), from €1,808 to €2,348
- Gross operating margin +€5,512
up €5,512, from -€3,073 to €2,439
- Other operating charges -€189
no longer reported in 2025 (was €189)
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 | €40,889 | €45,165 | +€4,276 | +10.5% |
| Fixed assets | 21/28 | €77 | - | -€77 | |
| Tangible fixed assets | 22/27 | €77 | - | -€77 | |
| Plant, machinery and equipment | 23 | €77 | - | -€77 | |
| Current assets | 29/58 | €40,812 | €45,165 | +€4,353 | +10.7% |
| Stocks and contracts in progress | 3 | €30,852 | €30,852 | = | 0.0% |
| Stocks | 30/36 | €30,852 | €30,852 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,350 | €8,854 | +€504 | +6.0% |
| Trade receivables | 40 | €2,235 | €2,888 | +€653 | +29.2% |
| Other amounts receivable | 41 | €6,115 | €5,966 | -€149 | -2.4% |
| Cash at bank and in hand | 54/58 | €1,524 | €5,371 | +€3,847 | +252% |
| Deferred charges and accrued income | 490/1 | €85 | €88 | +€3 | +3.4% |
| Total equity and liabilities | 10/49 | €40,889 | €45,165 | +€4,276 | +10.5% |
| Equity | 10/15 | €35,311 | €37,635 | +€2,323 | +6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,479 | €16,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,279 | €10,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,168 | -€40,844 | +€2,323 | +5.4% |
| Amounts payable | 17/49 | €5,577 | €7,530 | +€1,953 | +35.0% |
| Amounts payable within one year | 42/48 | €5,577 | €7,530 | +€1,953 | +35.0% |
| Trade debts | 44 | €507 | €1,553 | +€1,046 | +206% |
| Suppliers | 440/4 | €507 | €1,553 | +€1,046 | +206% |
| Advances received on contracts in progress | 46 | €1,808 | €2,348 | +€540 | +29.9% |
| Taxes, remuneration and social security | 45 | €970 | €1,403 | +€433 | +44.6% |
| Taxes | 450/3 | €970 | €1,403 | +€433 | +44.6% |
| Other amounts payable | 47/48 | €2,292 | €2,226 | -€66 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €77 | = | 0.0% |
| Other operating charges | 640/8 | €189 | - | -€189 | |
| Gross operating margin | 9900 | -€3,073 | €2,439 | +€5,512 | |
| Operating profit (loss) | 9901 | -€3,339 | €2,362 | +€5,701 | |
| Financial income | 75/76B | €12 | €1 | -€11 | -94.6% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -94.6% |
| Financial charges | 65/66B | €36 | €39 | +€3 | +9.4% |
| Recurring financial charges | 65 | €36 | €39 | +€3 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,364 | €2,323 | +€5,687 | |
| Profit (loss) for the period | 9904 | -€3,364 | €2,323 | +€5,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,364 | €2,323 | +€5,687 |
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.