I-Systance: 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-Systance
Largest movements
- Receivables within one year -€7,917
down €7,917 (-22.9%), from €34,585 to €26,668
of which Trade receivables: -€14,886
- Cash +€4,544
up €4,544 (+48.9%), from €9,289 to €13,833
mainly Net result for the year (+€15,650) and Receivables within one year (+€7,917)
- Deferred charges and accrued income -€3,377
down €3,377 (-74.9%), from €4,511 to €1,133
- Tangible fixed assets +€1,068
up €1,068 (+28.9%), from €3,692 to €4,760
- Profit (loss) carried forward +€15,650
up €15,650 (+85.0%), from €18,415 to €34,065
- Trade debts -€10,871
down €10,871 (-58.8%), from €18,475 to €7,604
- Other debts -€10,140
down €10,140 (-99.4%), from €10,206 to €65
- Tax, wage and social debts -€808
down €808 (-20.3%), from €3,980 to €3,172
- Gross operating margin -€2,515
down €2,515 (-9.8%), from €25,643 to €23,128
- Depreciation +€1,255
up €1,255 (+380%), from €331 to €1,585
- Financial charges -€603
down €603 (-79.7%), from €757 to €154
- Other operating charges -€363
down €363 (-40.8%), from €890 to €527
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 | €52,077 | €46,394 | -€5,683 | -10.9% |
| Fixed assets | 21/28 | €3,692 | €4,760 | +€1,068 | +28.9% |
| Tangible fixed assets | 22/27 | €3,692 | €4,760 | +€1,068 | +28.9% |
| Plant, machinery and equipment | 23 | €3,692 | €4,760 | +€1,068 | +28.9% |
| Current assets | 29/58 | €48,385 | €41,634 | -€6,751 | -14.0% |
| Amounts receivable within one year | 40/41 | €34,585 | €26,668 | -€7,917 | -22.9% |
| Trade receivables | 40 | €27,794 | €12,908 | -€14,886 | -53.6% |
| Other amounts receivable | 41 | €6,791 | €13,760 | +€6,969 | +103% |
| Cash at bank and in hand | 54/58 | €9,289 | €13,833 | +€4,544 | +48.9% |
| Deferred charges and accrued income | 490/1 | €4,511 | €1,133 | -€3,377 | -74.9% |
| Total equity and liabilities | 10/49 | €52,077 | €46,394 | -€5,683 | -10.9% |
| Equity | 10/15 | €19,415 | €35,065 | +€15,650 | +80.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,415 | €34,065 | +€15,650 | +85.0% |
| Amounts payable | 17/49 | €32,661 | €11,329 | -€21,333 | -65.3% |
| Amounts payable within one year | 42/48 | €32,661 | €11,329 | -€21,333 | -65.3% |
| Financial debts | 43 | - | €487 | +€487 | |
| Credit institutions | 430/8 | - | €487 | +€487 | |
| Trade debts | 44 | €18,475 | €7,604 | -€10,871 | -58.8% |
| Suppliers | 440/4 | €18,475 | €7,604 | -€10,871 | -58.8% |
| Taxes, remuneration and social security | 45 | €3,980 | €3,172 | -€808 | -20.3% |
| Taxes | 450/3 | €3,980 | €3,172 | -€808 | -20.3% |
| Other amounts payable | 47/48 | €10,206 | €65 | -€10,140 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €1,585 | +€1,255 | +380% |
| Other operating charges | 640/8 | €890 | €527 | -€363 | -40.8% |
| Gross operating margin | 9900 | €25,643 | €23,128 | -€2,515 | -9.8% |
| Operating profit (loss) | 9901 | €24,423 | €21,017 | -€3,406 | -13.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +592% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +592% |
| Financial charges | 65/66B | €757 | €154 | -€603 | -79.7% |
| Recurring financial charges | 65 | €757 | €154 | -€603 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €23,666 | €20,864 | -€2,802 | -11.8% |
| Income taxes | 67/77 | €5,250 | €5,214 | -€37 | -0.7% |
| Profit (loss) for the period | 9904 | €18,415 | €15,650 | -€2,766 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,415 | €15,650 | -€2,766 | -15.0% |
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 31 October 2026 via checked.be.