I & S PROPERTY: 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 PROPERTY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€4,840
up €4,840 (+18.6%), from €26,006 to €30,846
- Reserves -€2,788
down €2,788 (-1.8%), from €158,669 to €155,881
of which Distributable reserves: -€2,788
- Trade debts -€2,081
down €2,081 (-32.0%), from €6,507 to €4,427
- Gross operating margin +€253
up €253 (+13.7%), from -€1,854 to -€1,601
- Other operating charges -€87
down €87 (-8.1%), from €1,073 to €986
- Financial charges +€30
up €30 (+17.5%), from €171 to €201
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 | €195,414 | €195,386 | -€29 | 0.0% |
| Fixed assets | 21/28 | €195,304 | €195,304 | = | 0.0% |
| Tangible fixed assets | 22/27 | €195,304 | €195,304 | = | 0.0% |
| Land and buildings | 22 | €195,304 | €195,304 | = | 0.0% |
| Current assets | 29/58 | €110 | €82 | -€29 | -26.1% |
| Cash at bank and in hand | 54/58 | €110 | €82 | -€29 | -26.1% |
| Total equity and liabilities | 10/49 | €195,414 | €195,386 | -€29 | 0.0% |
| Equity | 10/15 | €162,901 | €160,113 | -€2,788 | -1.7% |
| Contributions | 10/11 | €4,232 | €4,232 | = | 0.0% |
| Reserves | 13 | €158,669 | €155,881 | -€2,788 | -1.8% |
| Tax-exempt reserves | 132 | €13,933 | €13,933 | = | 0.0% |
| Distributable reserves | 133 | €144,736 | €141,948 | -€2,788 | -1.9% |
| Amounts payable | 17/49 | €32,514 | €35,273 | +€2,759 | +8.5% |
| Amounts payable after more than one year | 17 | €26,006 | €30,846 | +€4,840 | +18.6% |
| Other amounts payable | 178/9 | €26,006 | €30,846 | +€4,840 | +18.6% |
| Amounts payable within one year | 42/48 | €6,507 | €4,427 | -€2,081 | -32.0% |
| Trade debts | 44 | €6,507 | €4,427 | -€2,081 | -32.0% |
| Suppliers | 440/4 | €6,507 | €4,427 | -€2,081 | -32.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €1,073 | €986 | -€87 | -8.1% |
| Gross operating margin | 9900 | -€1,854 | -€1,601 | +€253 | +13.7% |
| Operating profit (loss) | 9901 | -€2,927 | -€2,587 | +€340 | +11.6% |
| Financial charges | 65/66B | €171 | €201 | +€30 | +17.5% |
| Recurring financial charges | 65 | €171 | €201 | +€30 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,098 | -€2,788 | +€310 | +10.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,098 | -€2,788 | +€310 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,098 | -€2,788 | +€310 | +10.0% |
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 29 October 2026 via checked.be.