HISAB: 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.
HISAB
Largest movements
- Receivables within one year -€14,381
down €14,381 (-98.3%), from €14,623 to €241
of which Trade receivables: -€12,256
- Cash -€7,366
down €7,366 (-54.9%), from €13,423 to €6,057
mainly Net result for the year (-€33,955) and Trade debts (-€8,403)
- Deferred charges and accrued income +€1,527
up €1,527 (+62.6%), from €2,439 to €3,966
- Tangible fixed assets +€1,279
up €1,279 (+346%), from €369 to €1,649
- Financial fixed assets +€327
new in 2025: €327
- Profit (loss) carried forward -€33,955
down €33,955 (-988%), from -€3,438 to -€37,393
- Other debts +€26,648
new in 2025: €26,648
- Trade debts -€8,403
down €8,403 (-94.3%), from €8,910 to €507
- Tax, wage and social debts -€2,905
down €2,905 (-74.0%), from €3,927 to €1,022
- Financial charges +€42,876
up €42,876 (+15,680%), from €273 to €43,149
- Gross operating margin +€5,851
up €5,851 (+109%), from €5,383 to €11,234
- Taxes -€2,176
down €2,176 (-77.0%), from €2,827 to €651
- Other operating charges +€466
up €466 (+57.3%), from €814 to €1,280
- Depreciation -€431
down €431 (-79.8%), from €540 to €109
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 | €30,854 | €12,239 | -€18,615 | -60.3% |
| Fixed assets | 21/28 | €369 | €1,975 | +€1,606 | +435% |
| Tangible fixed assets | 22/27 | €369 | €1,649 | +€1,279 | +346% |
| Furniture and vehicles | 24 | €369 | €1,649 | +€1,279 | +346% |
| Financial fixed assets | 28 | - | €327 | +€327 | |
| Current assets | 29/58 | €30,485 | €10,264 | -€20,221 | -66.3% |
| Amounts receivable within one year | 40/41 | €14,623 | €241 | -€14,381 | -98.3% |
| Trade receivables | 40 | €12,476 | €219 | -€12,256 | -98.2% |
| Other amounts receivable | 41 | €2,147 | €22 | -€2,125 | -99.0% |
| Cash at bank and in hand | 54/58 | €13,423 | €6,057 | -€7,366 | -54.9% |
| Deferred charges and accrued income | 490/1 | €2,439 | €3,966 | +€1,527 | +62.6% |
| Total equity and liabilities | 10/49 | €30,854 | €12,239 | -€18,615 | -60.3% |
| Equity | 10/15 | €18,017 | -€15,938 | -€33,955 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,456 | €1,456 | = | 0.0% |
| Distributable reserves | 133 | €1,456 | €1,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,438 | -€37,393 | -€33,955 | -988% |
| Amounts payable | 17/49 | €12,837 | €28,177 | +€15,340 | +120% |
| Amounts payable within one year | 42/48 | €12,837 | €28,177 | +€15,340 | +120% |
| Trade debts | 44 | €8,910 | €507 | -€8,403 | -94.3% |
| Suppliers | 440/4 | €8,910 | €507 | -€8,403 | -94.3% |
| Taxes, remuneration and social security | 45 | €3,927 | €1,022 | -€2,905 | -74.0% |
| Taxes | 450/3 | €3,927 | €1,022 | -€2,905 | -74.0% |
| Other amounts payable | 47/48 | - | €26,648 | +€26,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €109 | -€431 | -79.8% |
| Other operating charges | 640/8 | €814 | €1,280 | +€466 | +57.3% |
| Gross operating margin | 9900 | €5,383 | €11,234 | +€5,851 | +109% |
| Operating profit (loss) | 9901 | €4,029 | €9,846 | +€5,817 | +144% |
| Financial charges | 65/66B | €273 | €43,149 | +€42,876 | +15,680% |
| Recurring financial charges | 65 | €273 | €43,149 | +€42,876 | +15,680% |
| Profit (loss) for the period before taxes | 9903 | €3,756 | -€33,304 | -€37,059 | |
| Income taxes | 67/77 | €2,827 | €651 | -€2,176 | -77.0% |
| Profit (loss) for the period | 9904 | €928 | -€33,955 | -€34,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €928 | -€33,955 | -€34,883 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.