IS&S IT: 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&S IT
Largest movements
- Receivables within one year -€6,852
down €6,852 (-22.5%), from €30,460 to €23,608
of which Trade receivables: -€10,938
- Deferred charges and accrued income +€3,597
new in 2025: €3,597
- Tangible fixed assets +€2,233
up €2,233 (+27.3%), from €8,182 to €10,414
of which Furniture and vehicles: +€2,475
- Cash -€1,224
down €1,224 (-5.6%), from €21,868 to €20,643
mainly Investment in fixed assets (net) (-€6,105) and Tax, wage and social debts (-€5,023)
- Tax, wage and social debts -€5,023
down €5,023 (-22.9%), from €21,901 to €16,879
- Profit (loss) carried forward +€3,219
up €3,219 (+10.1%), from €31,824 to €35,043
- Gross operating margin -€30,051
down €30,051 (-65.8%), from €45,674 to €15,623
- Taxes -€5,225
down €5,225 (-60.1%), from €8,700 to €3,475
- Depreciation +€2,632
up €2,632 (+212.3%), from €1,240 to €3,872
- Financial charges +€789
up €789 (+20.2%), from €3,910 to €4,699
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 | €60,509 | €58,262 | -€2,247 | -3.7% |
| Fixed assets | 21/28 | €8,182 | €10,414 | +€2,233 | +27.3% |
| Tangible fixed assets | 22/27 | €8,182 | €10,414 | +€2,233 | +27.3% |
| Plant, machinery and equipment | 23 | €2,319 | €2,077 | -€242 | -10.5% |
| Furniture and vehicles | 24 | €5,863 | €8,338 | +€2,475 | +42.2% |
| Current assets | 29/58 | €52,328 | €47,848 | -€4,479 | -8.6% |
| Amounts receivable within one year | 40/41 | €30,460 | €23,608 | -€6,852 | -22.5% |
| Trade receivables | 40 | €30,437 | €19,500 | -€10,938 | -35.9% |
| Other amounts receivable | 41 | €23 | €4,108 | +€4,085 | +18125.1% |
| Cash at bank and in hand | 54/58 | €21,868 | €20,643 | -€1,224 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €3,597 | +€3,597 | |
| Total equity and liabilities | 10/49 | €60,509 | €58,262 | -€2,247 | -3.7% |
| Equity | 10/15 | €36,824 | €40,162 | +€3,338 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €119 | +€119 | |
| Tax-exempt reserves | 132 | - | €119 | +€119 | |
| Profit (loss) carried forward | 14 | €31,824 | €35,043 | +€3,219 | +10.1% |
| Amounts payable | 17/49 | €23,685 | €18,100 | -€5,584 | -23.6% |
| Amounts payable within one year | 42/48 | €23,685 | €18,100 | -€5,584 | -23.6% |
| Trade debts | 44 | €1,277 | €1,222 | -€56 | -4.4% |
| Suppliers | 440/4 | €1,277 | €1,222 | -€56 | -4.4% |
| Taxes, remuneration and social security | 45 | €21,901 | €16,879 | -€5,023 | -22.9% |
| Taxes | 450/3 | €21,901 | €16,879 | -€5,023 | -22.9% |
| Other amounts payable | 47/48 | €506 | - | -€506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €3,872 | +€2,632 | +212.3% |
| Other operating charges | 640/8 | - | €366 | +€366 | |
| Gross operating margin | 9900 | €45,674 | €15,623 | -€30,051 | -65.8% |
| Operating profit (loss) | 9901 | €44,435 | €11,386 | -€33,049 | -74.4% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €3,910 | €4,699 | +€789 | +20.2% |
| Recurring financial charges | 65 | €3,910 | €4,699 | +€789 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €40,524 | €6,812 | -€33,712 | -83.2% |
| Income taxes | 67/77 | €8,700 | €3,475 | -€5,225 | -60.1% |
| Profit (loss) for the period | 9904 | €31,824 | €3,338 | -€28,487 | -89.5% |
| Transfer to tax-exempt reserves | 689 | - | €119 | +€119 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,824 | €3,219 | -€28,606 | -89.9% |
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 11 October 2026 via checked.be.