INTEGRATED SERVICES FOR INFORMATION SYSTEMS: 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.
INTEGRATED SERVICES FOR INFORMATION SYSTEMS
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Receivables within one year -€47,082
down €47,082 (-28.3%), from €166,328 to €119,246
of which Trade receivables: -€60,252
- Cash +€20,842
up €20,842 (+11.5%), from €181,067 to €201,909
mainly Net result for the year (+€109,462) and Receivables within one year (+€47,082)
- Deferred charges and accrued income -€13,493
down €13,493 (-95.2%), from €14,177 to €684
- Reserves +€59,462
up €59,462 (+48.3%), from €123,046 to €182,508
of which Distributable reserves: +€59,462
- Other debts -€35,001
down €35,001 (-41.2%), from €85,033 to €50,032
- Advances received +€22,229
up €22,229 (+462%), from €4,812 to €27,041
- Tax, wage and social debts -€17,331
down €17,331 (-24.4%), from €70,893 to €53,562
of which Taxes: -€14,442
- Trade debts -€16,572
down €16,572 (-11.0%), from €150,122 to €133,550
- Staff costs -€8,568
down €8,568 (-2.6%), from €323,622 to €315,054
- Financial income -€6,957
down €6,957 (-76.8%), from €9,054 to €2,097
- Gross operating margin -€5,699
down €5,699 (-1.1%), from €503,173 to €497,474
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 | €660,532 | €658,622 | -€1,910 | -0.3% |
| Fixed assets | 21/28 | €98,960 | €86,783 | -€12,177 | -12.3% |
| Intangible fixed assets | 21 | €23,520 | €17,526 | -€5,994 | -25.5% |
| Tangible fixed assets | 22/27 | €75,440 | €69,257 | -€6,183 | -8.2% |
| Plant, machinery and equipment | 23 | €2,588 | €3,023 | +€435 | +16.8% |
| Furniture and vehicles | 24 | €72,139 | €65,725 | -€6,414 | -8.9% |
| Other tangible fixed assets | 26 | €713 | €509 | -€204 | -28.6% |
| Current assets | 29/58 | €561,572 | €571,839 | +€10,267 | +1.8% |
| Amounts receivable within one year | 40/41 | €166,328 | €119,246 | -€47,082 | -28.3% |
| Trade receivables | 40 | €156,721 | €96,469 | -€60,252 | -38.4% |
| Other amounts receivable | 41 | €9,607 | €22,777 | +€13,170 | +137% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €181,067 | €201,909 | +€20,842 | +11.5% |
| Deferred charges and accrued income | 490/1 | €14,177 | €684 | -€13,493 | -95.2% |
| Total equity and liabilities | 10/49 | €660,532 | €658,622 | -€1,910 | -0.3% |
| Equity | 10/15 | €318,220 | €377,682 | +€59,462 | +18.7% |
| Contributions | 10/11 | €95,174 | €95,174 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Contributions outside capital | 11 | €174 | €174 | = | 0.0% |
| Share premium | 1100/10 | €174 | €174 | = | 0.0% |
| Reserves | 13 | €123,046 | €182,508 | +€59,462 | +48.3% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €92,546 | €152,008 | +€59,462 | +64.3% |
| Profit (loss) carried forward | 14 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €342,312 | €280,940 | -€61,372 | -17.9% |
| Amounts payable after more than one year | 17 | €16,754 | €6,830 | -€9,924 | -59.2% |
| Financial debts | 170/4 | €16,754 | €6,830 | -€9,924 | -59.2% |
| Amounts payable within one year | 42/48 | €320,416 | €274,110 | -€46,306 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,556 | €9,925 | +€369 | +3.9% |
| Trade debts | 44 | €150,122 | €133,550 | -€16,572 | -11.0% |
| Suppliers | 440/4 | €150,122 | €133,550 | -€16,572 | -11.0% |
| Advances received on contracts in progress | 46 | €4,812 | €27,041 | +€22,229 | +462% |
| Taxes, remuneration and social security | 45 | €70,893 | €53,562 | -€17,331 | -24.4% |
| Taxes | 450/3 | €27,612 | €13,170 | -€14,442 | -52.3% |
| Remuneration and social security | 454/9 | €43,281 | €40,392 | -€2,889 | -6.7% |
| Other amounts payable | 47/48 | €85,033 | €50,032 | -€35,001 | -41.2% |
| Accrued charges and deferred income | 492/3 | €5,142 | - | -€5,142 | |
| Remuneration, social security and pensions | 62 | €323,622 | €315,054 | -€8,568 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,320 | €30,471 | +€2,151 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€560 | - | +€560 | |
| Other operating charges | 640/8 | €1,221 | €676 | -€545 | -44.6% |
| Gross operating margin | 9900 | €503,173 | €497,474 | -€5,699 | -1.1% |
| Operating profit (loss) | 9901 | €150,570 | €151,273 | +€703 | +0.5% |
| Financial income | 75/76B | €9,054 | €2,097 | -€6,957 | -76.8% |
| Recurring financial income | 75 | €9,054 | €2,097 | -€6,957 | -76.8% |
| Financial charges | 65/66B | €1,907 | €1,411 | -€496 | -26.0% |
| Recurring financial charges | 65 | €1,907 | €1,411 | -€496 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €157,717 | €151,959 | -€5,758 | -3.7% |
| Income taxes | 67/77 | €43,695 | €42,497 | -€1,198 | -2.7% |
| Profit (loss) for the period | 9904 | €114,022 | €109,462 | -€4,560 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €114,022 | €109,462 | -€4,560 | -4.0% |
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 25 October 2026 via checked.be.