IS Partner: what changed
Two fiscal 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 Partner
Largest movements
- Cash +€23,104
up €23,104 (+54.0%), from €42,806 to €65,910
mainly Net result for the year (+€33,536) and Tax, wage and social debts (+€15,439)
- Tangible fixed assets -€5,313
down €5,313 (-18.4%), from €28,809 to €23,496
of which Other tangible fixed assets: -€4,390
- Reserves +€30,000
up €30,000 (+34.5%), from €86,860 to €116,860
of which Distributable reserves: +€30,000
- Trade debts -€16,535
down €16,535 (-34.7%), from €47,629 to €31,094
- Tax, wage and social debts +€15,439
up €15,439 (+90.3%), from €17,090 to €32,529
of which Remuneration and social security: +€8,297
- Other debts -€13,859
down €13,859 (-34.7%), from €39,938 to €26,079
- Profit (loss) carried forward +€3,536
up €3,536 (+3.2%), from €111,941 to €115,477
- Gross operating margin -€9,223
down €9,223 (-9.5%), from €96,910 to €87,687
- Taxes -€3,102
down €3,102 (-16.1%), from €19,275 to €16,173
- Other operating charges -€1,308
down €1,308 (-55.5%), from €2,356 to €1,047
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.
Cash bridge derived
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 | €315,858 | €334,438 | +€18,581 | +5.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €28,846 | €23,534 | -€5,313 | -18.4% |
| Tangible fixed assets | 22/27 | €28,809 | €23,496 | -€5,313 | -18.4% |
| Plant, machinery and equipment | 23 | €2,609 | €1,686 | -€923 | -35.4% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €26,200 | €21,810 | -€4,390 | -16.8% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €287,011 | €310,905 | +€23,893 | +8.3% |
| Amounts receivable within one year | 40/41 | €237,633 | €240,155 | +€2,522 | +1.1% |
| Trade receivables | 40 | €231,610 | €238,328 | +€6,717 | +2.9% |
| Other amounts receivable | 41 | €6,023 | €1,827 | -€4,196 | -69.7% |
| Cash at bank and in hand | 54/58 | €42,806 | €65,910 | +€23,104 | +54.0% |
| Deferred charges and accrued income | 490/1 | €6,572 | €4,840 | -€1,732 | -26.4% |
| Total equity and liabilities | 10/49 | €315,858 | €334,438 | +€18,581 | +5.9% |
| Equity | 10/15 | €211,201 | €244,737 | +€33,536 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,860 | €116,860 | +€30,000 | +34.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €115,000 | +€30,000 | +35.3% |
| Profit (loss) carried forward | 14 | €111,941 | €115,477 | +€3,536 | +3.2% |
| Amounts payable | 17/49 | €104,657 | €89,702 | -€14,955 | -14.3% |
| Amounts payable within one year | 42/48 | €104,657 | €89,702 | -€14,955 | -14.3% |
| Trade debts | 44 | €47,629 | €31,094 | -€16,535 | -34.7% |
| Suppliers | 440/4 | €47,629 | €31,094 | -€16,535 | -34.7% |
| Taxes, remuneration and social security | 45 | €17,090 | €32,529 | +€15,439 | +90.3% |
| Taxes | 450/3 | €14,275 | €21,417 | +€7,142 | +50.0% |
| Remuneration and social security | 454/9 | €2,815 | €11,113 | +€8,297 | +294.7% |
| Other amounts payable | 47/48 | €39,938 | €26,079 | -€13,859 | -34.7% |
| Remuneration, social security and pensions | 62 | €30,462 | €31,053 | +€591 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,549 | €5,313 | +€764 | +16.8% |
| Other operating charges | 640/8 | €2,356 | €1,047 | -€1,308 | -55.5% |
| Gross operating margin | 9900 | €96,910 | €87,687 | -€9,223 | -9.5% |
| Operating profit (loss) | 9901 | €59,544 | €50,275 | -€9,269 | -15.6% |
| Financial income | 75/76B | €1 | €1 | +€0 | +63.3% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +63.3% |
| Financial charges | 65/66B | €337 | €567 | +€230 | +68.1% |
| Recurring financial charges | 65 | €337 | €567 | +€230 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €59,207 | €49,709 | -€9,499 | -16.0% |
| Income taxes | 67/77 | €19,275 | €16,173 | -€3,102 | -16.1% |
| Profit (loss) for the period | 9904 | €39,933 | €33,536 | -€6,397 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,933 | €33,536 | -€6,397 | -16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.