I.S.H.: 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.H.
Largest movements
- Cash +€942
up €942 (+385%), from €245 to €1,187
mainly Trade debts (+€990) and Receivables within one year (+€238)
- Trade debts +€990
new in 2025: €990
- Profit (loss) carried forward -€562
down €562 (-6.9%), from -€8,122 to -€8,684
- Gross operating margin -€2,157
down €2,157 (-84.7%), from €2,545 to €388
- Turnover -€1,296
down €1,296 (-14.4%), from €8,984 to €7,687
- Purchases and services +€861
up €861 (+13.4%), from €6,438 to €7,299
- Depreciation -€238
down €238 (-64.2%), from €370 to €132
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 | €34,908 | €35,481 | +€573 | +1.6% |
| Fixed assets | 21/28 | €208 | €76 | -€132 | -63.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €208 | €76 | -€132 | -63.6% |
| Plant, machinery and equipment | 23 | €149 | €27 | -€123 | -82.1% |
| Furniture and vehicles | 24 | €59 | €49 | -€10 | -16.7% |
| Current assets | 29/58 | €34,700 | €35,405 | +€705 | +2.0% |
| Amounts receivable after more than one year | 29 | €17,908 | €17,908 | = | 0.0% |
| Other amounts receivable | 291 | €17,908 | €17,908 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,548 | €16,310 | -€238 | -1.4% |
| Trade receivables | 40 | €16,546 | €16,310 | -€236 | -1.4% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €245 | €1,187 | +€942 | +385% |
| Total equity and liabilities | 10/49 | €34,908 | €35,481 | +€573 | +1.6% |
| Equity | 10/15 | €25,963 | €25,401 | -€562 | -2.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,122 | -€8,684 | -€562 | -6.9% |
| Amounts payable | 17/49 | €8,945 | €10,080 | +€1,134 | +12.7% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,945 | €4,080 | +€1,134 | +38.5% |
| Trade debts | 44 | - | €990 | +€990 | |
| Suppliers | 440/4 | - | €990 | +€990 | |
| Taxes, remuneration and social security | 45 | €256 | €180 | -€76 | -29.8% |
| Taxes | 450/3 | €256 | €180 | -€76 | -29.8% |
| Other amounts payable | 47/48 | €2,689 | €2,910 | +€221 | +8.2% |
| Turnover | 70 | €8,984 | €7,687 | -€1,296 | -14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,438 | €7,299 | +€861 | +13.4% |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €132 | -€238 | -64.2% |
| Other operating charges | 640/8 | €72 | €55 | -€17 | -23.2% |
| Gross operating margin | 9900 | €2,545 | €388 | -€2,157 | -84.7% |
| Operating profit (loss) | 9901 | €1,719 | -€186 | -€1,906 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €419 | €376 | -€43 | -10.3% |
| Recurring financial charges | 65 | €419 | €376 | -€43 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €1,301 | -€562 | -€1,862 | |
| Profit (loss) for the period | 9904 | €1,301 | -€562 | -€1,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,301 | -€562 | -€1,862 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.