I.S.B.: 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.
I.S.B.
Largest movements
- Receivables within one year -€2,471
down €2,471 (-10.9%), from €22,741 to €20,269
of which Trade receivables: -€1,720
- Cash -€2,278
down €2,278 (-61.0%), from €3,736 to €1,458
mainly Net result for the year (-€4,611) and Accrued charges and deferred income (-€62)
- Reserves -€4,611
down €4,611 (-66.8%), from €6,901 to €2,290
- Gross operating margin -€4,978
down €4,978, from €1,523 to -€3,455
- Other operating charges +€1,736
up €1,736 (+386%), from €449 to €2,186
- Financial income -€151
down €151 (-12.2%), from €1,235 to €1,084
- Financial charges -€133
down €133 (-71.1%), from €187 to €54
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,477 | €21,727 | -€4,750 | -17.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €26,477 | €21,727 | -€4,750 | -17.9% |
| Amounts receivable within one year | 40/41 | €22,741 | €20,269 | -€2,471 | -10.9% |
| Trade receivables | 40 | €1,720 | - | -€1,720 | |
| Other amounts receivable | 41 | €21,021 | €20,269 | -€751 | -3.6% |
| Cash at bank and in hand | 54/58 | €3,736 | €1,458 | -€2,278 | -61.0% |
| Total equity and liabilities | 10/49 | €26,477 | €21,727 | -€4,750 | -17.9% |
| Equity | 10/15 | €25,501 | €20,890 | -€4,611 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,901 | €2,290 | -€4,611 | -66.8% |
| Distributable reserves | 133 | €6,901 | €2,290 | -€4,611 | -66.8% |
| Amounts payable | 17/49 | €976 | €837 | -€139 | -14.2% |
| Amounts payable within one year | 42/48 | €914 | €837 | -€77 | -8.4% |
| Trade debts | 44 | €734 | €700 | -€33 | -4.5% |
| Suppliers | 440/4 | €734 | €700 | -€33 | -4.5% |
| Taxes, remuneration and social security | 45 | €180 | €137 | -€43 | -24.2% |
| Taxes | 450/3 | €180 | €137 | -€43 | -24.2% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Non-recurring operating income | 76A | €1,100 | - | -€1,100 | |
| Other operating charges | 640/8 | €449 | €2,186 | +€1,736 | +386% |
| Gross operating margin | 9900 | €1,523 | -€3,455 | -€4,978 | |
| Operating profit (loss) | 9901 | €1,074 | -€5,641 | -€6,715 | |
| Financial income | 75/76B | €1,235 | €1,084 | -€151 | -12.2% |
| Recurring financial income | 75 | €1,235 | €1,084 | -€151 | -12.2% |
| Financial charges | 65/66B | €187 | €54 | -€133 | -71.1% |
| Recurring financial charges | 65 | €187 | €54 | -€133 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €2,121 | -€4,611 | -€6,732 | |
| Profit (loss) for the period | 9904 | €2,121 | -€4,611 | -€6,732 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,121 | -€4,611 | -€6,732 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.