I&S STAFF: 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 STAFF
Largest movements
- Receivables within one year -€16,472
down €16,472 (-62.1%), from €26,534 to €10,063
of which Trade receivables: -€16,423
- Tangible fixed assets +€13,300
up €13,300 (+864%), from €1,539 to €14,840
- Deferred charges and accrued income +€6,165
new in 2025: €6,165
- Cash -€4,819
down €4,819 (-79.7%), from €6,044 to €1,225
mainly Investment in fixed assets (net) (-€16,892) and Net result for the year (-€12,856)
- Other debts +€16,929
up €16,929 (+419%), from €4,044 to €20,973
- Profit (loss) carried forward -€12,856
down €12,856 (-65.4%), from €19,662 to €6,806
- Tax, wage and social debts -€4,781
down €4,781 (-76.0%), from €6,295 to €1,514
of which Taxes: -€2,814
- Trade debts -€1,117
down €1,117 (-100%), from €1,117 to €0
- Gross operating margin -€16,566
down €16,566, from €9,022 to -€7,544
- Depreciation +€3,057
up €3,057 (+572%), from €535 to €3,592
- Taxes -€2,840
down €2,840 (-100%), from €2,840 to €0
- Other operating charges +€455
up €455 (+59.0%), from €772 to €1,227
- Financial charges +€258
up €258 (+110%), from €236 to €494
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 | €34,118 | €32,293 | -€1,825 | -5.3% |
| Fixed assets | 21/28 | €1,539 | €14,840 | +€13,300 | +864% |
| Tangible fixed assets | 22/27 | €1,539 | €14,840 | +€13,300 | +864% |
| Furniture and vehicles | 24 | €1,539 | €14,840 | +€13,300 | +864% |
| Current assets | 29/58 | €32,579 | €17,453 | -€15,126 | -46.4% |
| Amounts receivable within one year | 40/41 | €26,534 | €10,063 | -€16,472 | -62.1% |
| Trade receivables | 40 | €26,484 | €10,062 | -€16,423 | -62.0% |
| Other amounts receivable | 41 | €50 | €1 | -€49 | -98.2% |
| Cash at bank and in hand | 54/58 | €6,044 | €1,225 | -€4,819 | -79.7% |
| Deferred charges and accrued income | 490/1 | - | €6,165 | +€6,165 | |
| Total equity and liabilities | 10/49 | €34,118 | €32,293 | -€1,825 | -5.3% |
| Equity | 10/15 | €22,662 | €9,806 | -€12,856 | -56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,662 | €6,806 | -€12,856 | -65.4% |
| Amounts payable | 17/49 | €11,456 | €22,487 | +€11,031 | +96.3% |
| Amounts payable within one year | 42/48 | €11,456 | €22,487 | +€11,031 | +96.3% |
| Trade debts | 44 | €1,117 | €0 | -€1,117 | -100% |
| Suppliers | 440/4 | €1,117 | €0 | -€1,117 | -100% |
| Taxes, remuneration and social security | 45 | €6,295 | €1,514 | -€4,781 | -76.0% |
| Taxes | 450/3 | €4,328 | €1,514 | -€2,814 | -65.0% |
| Remuneration and social security | 454/9 | €1,967 | €0 | -€1,967 | -100% |
| Other amounts payable | 47/48 | €4,044 | €20,973 | +€16,929 | +419% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €3,592 | +€3,057 | +572% |
| Other operating charges | 640/8 | €772 | €1,227 | +€455 | +59.0% |
| Non-recurring operating charges | 66A | €1,576 | €0 | -€1,576 | -100% |
| Gross operating margin | 9900 | €9,022 | -€7,544 | -€16,566 | |
| Operating profit (loss) | 9901 | €6,140 | -€12,363 | -€18,503 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +950% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +950% |
| Financial charges | 65/66B | €236 | €494 | +€258 | +110% |
| Recurring financial charges | 65 | €236 | €494 | +€258 | +110% |
| Profit (loss) for the period before taxes | 9903 | €5,905 | -€12,856 | -€18,761 | |
| Income taxes | 67/77 | €2,840 | €0 | -€2,840 | -100% |
| Profit (loss) for the period | 9904 | €3,065 | -€12,856 | -€15,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,065 | -€12,856 | -€15,921 |
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 1 November 2026 via checked.be.