IS2GOOD: 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.
IS2GOOD
Largest movements
- Receivables within one year -€17,649
down €17,649 (-71.5%), from €24,674 to €7,024
of which Trade receivables: -€15,712
- Tangible fixed assets -€17,493
down €17,493 (-21.9%), from €79,774 to €62,282
of which Furniture and vehicles: -€16,005
- Deferred charges and accrued income +€1,352
up €1,352 (+276.3%), from €489 to €1,841
- Tax, wage and social debts -€19,682
down €19,682 (-83.9%), from €23,471 to €3,789
- Other debts -€15,010
down €15,010 (-40.6%), from €37,000 to €21,990
- Profit (loss) carried forward -€1,653
down €1,653 (-4.1%), from €39,878 to €38,225
- Short-term financial debts +€1,148
new in 2025: €1,148
- Gross operating margin +€30,300
up €30,300, from -€1,523 to €28,778
- Depreciation -€1,552
down €1,552 (-7.5%), from €20,647 to €19,096
- Other operating charges +€705
up €705 (+56.3%), from €1,253 to €1,959
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 | €105,603 | €71,154 | -€34,448 | -32.6% |
| Fixed assets | 21/28 | €79,774 | €62,282 | -€17,493 | -21.9% |
| Tangible fixed assets | 22/27 | €79,774 | €62,282 | -€17,493 | -21.9% |
| Land and buildings | 22 | €49,556 | €47,056 | -€2,500 | -5.0% |
| Plant, machinery and equipment | 23 | €1,155 | €2,167 | +€1,012 | +87.7% |
| Furniture and vehicles | 24 | €29,064 | €13,058 | -€16,005 | -55.1% |
| Current assets | 29/58 | €25,829 | €8,873 | -€16,956 | -65.6% |
| Amounts receivable within one year | 40/41 | €24,674 | €7,024 | -€17,649 | -71.5% |
| Trade receivables | 40 | €22,736 | €7,024 | -€15,712 | -69.1% |
| Other amounts receivable | 41 | €1,938 | - | -€1,938 | |
| Cash at bank and in hand | 54/58 | €666 | €7 | -€658 | -98.9% |
| Deferred charges and accrued income | 490/1 | €489 | €1,841 | +€1,352 | +276.3% |
| Total equity and liabilities | 10/49 | €105,603 | €71,154 | -€34,448 | -32.6% |
| Equity | 10/15 | €42,378 | €40,725 | -€1,653 | -3.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,878 | €38,225 | -€1,653 | -4.1% |
| Amounts payable | 17/49 | €63,225 | €30,429 | -€32,796 | -51.9% |
| Amounts payable within one year | 42/48 | €63,093 | €30,412 | -€32,681 | -51.8% |
| Financial debts | 43 | - | €1,148 | +€1,148 | |
| Credit institutions | 430/8 | - | €1,148 | +€1,148 | |
| Trade debts | 44 | €2,622 | €3,485 | +€863 | +32.9% |
| Suppliers | 440/4 | €2,622 | €3,485 | +€863 | +32.9% |
| Taxes, remuneration and social security | 45 | €23,471 | €3,789 | -€19,682 | -83.9% |
| Taxes | 450/3 | €23,471 | €3,789 | -€19,682 | -83.9% |
| Other amounts payable | 47/48 | €37,000 | €21,990 | -€15,010 | -40.6% |
| Accrued charges and deferred income | 492/3 | €132 | €17 | -€115 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,647 | €19,096 | -€1,552 | -7.5% |
| Other operating charges | 640/8 | €1,253 | €1,959 | +€705 | +56.3% |
| Gross operating margin | 9900 | -€1,523 | €28,778 | +€30,300 | |
| Operating profit (loss) | 9901 | -€23,423 | €7,723 | +€31,146 | |
| Financial income | 75/76B | €94 | €14 | -€80 | -84.8% |
| Recurring financial income | 75 | €94 | €14 | -€80 | -84.8% |
| Financial charges | 65/66B | €1,249 | €1,021 | -€228 | -18.2% |
| Recurring financial charges | 65 | €1,249 | €1,021 | -€228 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,578 | €6,716 | +€31,294 | |
| Income taxes | 67/77 | €183 | €194 | +€12 | +6.5% |
| Profit (loss) for the period | 9904 | -€24,760 | €6,522 | +€31,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,760 | €6,522 | +€31,282 |
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.