IS.ER: 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.
IS.ER
Largest movements
- Cash -€1,153
down €1,153 (-8.1%), from €14,316 to €13,164
mainly Net result for the year (-€1,009) and Trade debts (-€144)
- Profit (loss) carried forward -€1,009
down €1,009 (-1.7%), from €57,893 to €56,885
- Gross operating margin +€18,397
up €18,397 (+98.4%), from -€18,705 to -€308
- Depreciation -€2,479
no longer reported in 2025 (was €2,479)
- Taxes -€1,988
no longer reported in 2025 (was €1,988)
- Other operating charges +€426
up €426 (+273%), from €156 to €582
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 | €59,149 | €57,996 | -€1,153 | -1.9% |
| Current assets | 29/58 | €59,149 | €57,996 | -€1,153 | -1.9% |
| Amounts receivable within one year | 40/41 | €44,833 | €44,833 | = | 0.0% |
| Trade receivables | 40 | €44,364 | €44,364 | = | 0.0% |
| Other amounts receivable | 41 | €469 | €469 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,316 | €13,164 | -€1,153 | -8.1% |
| Total equity and liabilities | 10/49 | €59,149 | €57,996 | -€1,153 | -1.9% |
| Equity | 10/15 | €58,003 | €56,995 | -€1,009 | -1.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Legal reserve | 130 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,893 | €56,885 | -€1,009 | -1.7% |
| Amounts payable | 17/49 | €1,146 | €1,002 | -€144 | -12.6% |
| Amounts payable within one year | 42/48 | €1,146 | €1,002 | -€144 | -12.6% |
| Trade debts | 44 | €1,146 | €1,002 | -€144 | -12.6% |
| Suppliers | 440/4 | €1,146 | €1,002 | -€144 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,479 | - | -€2,479 | |
| Other operating charges | 640/8 | €156 | €582 | +€426 | +273% |
| Gross operating margin | 9900 | -€18,705 | -€308 | +€18,397 | +98.4% |
| Operating profit (loss) | 9901 | -€21,340 | -€890 | +€20,451 | +95.8% |
| Financial charges | 65/66B | €119 | €119 | = | 0.0% |
| Recurring financial charges | 65 | €119 | €119 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,459 | -€1,009 | +€20,451 | +95.3% |
| Income taxes | 67/77 | €1,988 | - | -€1,988 | |
| Profit (loss) for the period | 9904 | -€23,448 | -€1,009 | +€22,439 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,448 | -€1,009 | +€22,439 | +95.7% |
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 16 October 2026 via checked.be.