i.s.m.architecten: 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.m.architecten
Largest movements
- Deferred charges and accrued income +€43,603
up €43,603 (+390%), from €11,190 to €54,793
- Receivables within one year -€25,789
down €25,789 (-61.0%), from €42,263 to €16,474
of which Trade receivables: -€25,642
- Cash +€8,028
up €8,028 (+30.7%), from €26,130 to €34,158
mainly Receivables within one year (+€25,789) and Trade debts (+€24,100)
- Tangible fixed assets +€3,152
new in 2025: €3,152
- Trade debts +€24,100
up €24,100 (+53,390%), from €45 to €24,146
- Tax, wage and social debts -€12,177
down €12,177 (-85.3%), from €14,278 to €2,102
- Other debts +€10,110
up €10,110 (+27.1%), from €37,241 to €47,352
- Accrued charges and deferred income +€6,960
new in 2025: €6,960
- Gross operating margin -€43,619
down €43,619 (-76.4%), from €57,081 to €13,462
- Taxes -€4,695
down €4,695 (-88.4%), from €5,311 to €616
- Depreciation +€632
new in 2025: €632
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 | €79,582 | €108,576 | +€28,994 | +36.4% |
| Fixed assets | 21/28 | - | €3,152 | +€3,152 | |
| Tangible fixed assets | 22/27 | - | €3,152 | +€3,152 | |
| Furniture and vehicles | 24 | - | €3,152 | +€3,152 | |
| Current assets | 29/58 | €79,582 | €105,424 | +€25,842 | +32.5% |
| Amounts receivable within one year | 40/41 | €42,263 | €16,474 | -€25,789 | -61.0% |
| Trade receivables | 40 | €42,073 | €16,431 | -€25,642 | -60.9% |
| Other amounts receivable | 41 | €190 | €43 | -€147 | -77.3% |
| Cash at bank and in hand | 54/58 | €26,130 | €34,158 | +€8,028 | +30.7% |
| Deferred charges and accrued income | 490/1 | €11,190 | €54,793 | +€43,603 | +390% |
| Total equity and liabilities | 10/49 | €79,582 | €108,576 | +€28,994 | +36.4% |
| Equity | 10/15 | €28,018 | €28,018 | = | 0.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,518 | €20,518 | = | 0.0% |
| Amounts payable | 17/49 | €51,564 | €80,558 | +€28,994 | +56.2% |
| Amounts payable within one year | 42/48 | €51,564 | €73,599 | +€22,034 | +42.7% |
| Trade debts | 44 | €45 | €24,146 | +€24,100 | +53,390% |
| Suppliers | 440/4 | €45 | €24,146 | +€24,100 | +53,390% |
| Taxes, remuneration and social security | 45 | €14,278 | €2,102 | -€12,177 | -85.3% |
| Taxes | 450/3 | €14,278 | €2,102 | -€12,177 | -85.3% |
| Other amounts payable | 47/48 | €37,241 | €47,352 | +€10,110 | +27.1% |
| Accrued charges and deferred income | 492/3 | - | €6,960 | +€6,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €632 | +€632 | |
| Other operating charges | 640/8 | €823 | €852 | +€29 | +3.5% |
| Gross operating margin | 9900 | €57,081 | €13,462 | -€43,619 | -76.4% |
| Operating profit (loss) | 9901 | €56,258 | €11,977 | -€44,281 | -78.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €428 | €370 | -€58 | -13.6% |
| Recurring financial charges | 65 | €428 | €370 | -€58 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €55,829 | €11,607 | -€44,222 | -79.2% |
| Income taxes | 67/77 | €5,311 | €616 | -€4,695 | -88.4% |
| Profit (loss) for the period | 9904 | €50,518 | €10,991 | -€39,527 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,518 | €10,991 | -€39,527 | -78.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.