Isa: 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.
Isa
Largest movements
- Receivables within one year -€573,948
down €573,948 (-83.4%), from €688,193 to €114,245
of which Other amounts receivable: -€574,976
- Deferred charges and accrued income +€11,902
up €11,902 (+35.2%), from €33,773 to €45,675
- Contributions -€564,869
down €564,869 (-99.5%), from €567,869 to €3,000
- Financial income -€8,585
down €8,585 (-41.9%), from €20,487 to €11,902
- Gross operating margin -€8,326
down €8,326, from €4,975 to -€3,351
- Taxes -€5,704
down €5,704 (-77.1%), from €7,399 to €1,694
- Financial charges +€1,860
up €1,860 (+342.5%), from €543 to €2,403
- Other operating charges -€261
down €261 (-64.5%), from €406 to €144
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 | €724,861 | €161,320 | -€563,541 | -77.7% |
| Current assets | 29/58 | €724,861 | €161,320 | -€563,541 | -77.7% |
| Amounts receivable within one year | 40/41 | €688,193 | €114,245 | -€573,948 | -83.4% |
| Trade receivables | 40 | €3,630 | €4,659 | +€1,029 | +28.3% |
| Other amounts receivable | 41 | €684,563 | €109,586 | -€574,976 | -84.0% |
| Cash at bank and in hand | 54/58 | €2,896 | €1,401 | -€1,495 | -51.6% |
| Deferred charges and accrued income | 490/1 | €33,773 | €45,675 | +€11,902 | +35.2% |
| Total equity and liabilities | 10/49 | €724,861 | €161,320 | -€563,541 | -77.7% |
| Equity | 10/15 | €677,538 | €116,980 | -€560,558 | -82.7% |
| Contributions | 10/11 | €567,869 | €3,000 | -€564,869 | -99.5% |
| Reserves | 13 | €109,670 | €113,980 | +€4,311 | +3.9% |
| Non-distributable reserves | 130/1 | €1,239 | - | -€1,239 | |
| Reserves not available under the articles | 1311 | €1,239 | - | -€1,239 | |
| Tax-exempt reserves | 132 | €9,200 | €9,200 | = | 0.0% |
| Distributable reserves | 133 | €99,230 | €104,780 | +€5,550 | +5.6% |
| Amounts payable | 17/49 | €47,323 | €44,340 | -€2,983 | -6.3% |
| Amounts payable within one year | 42/48 | €47,323 | €42,924 | -€4,399 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €553 | - | -€553 | |
| Trade debts | 44 | €3,005 | €3,423 | +€418 | +13.9% |
| Suppliers | 440/4 | €3,005 | €3,423 | +€418 | +13.9% |
| Taxes, remuneration and social security | 45 | €6,628 | €2,365 | -€4,264 | -64.3% |
| Taxes | 450/3 | €6,628 | €2,365 | -€4,264 | -64.3% |
| Other amounts payable | 47/48 | €37,137 | €37,137 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,415 | +€1,415 | |
| Other operating charges | 640/8 | €406 | €144 | -€261 | -64.5% |
| Gross operating margin | 9900 | €4,975 | -€3,351 | -€8,326 | |
| Operating profit (loss) | 9901 | €4,570 | -€3,495 | -€8,065 | |
| Financial income | 75/76B | €20,487 | €11,902 | -€8,585 | -41.9% |
| Recurring financial income | 75 | €20,487 | €11,902 | -€8,585 | -41.9% |
| Financial charges | 65/66B | €543 | €2,403 | +€1,860 | +342.5% |
| Recurring financial charges | 65 | €543 | €2,403 | +€1,860 | +342.5% |
| Profit (loss) for the period before taxes | 9903 | €24,514 | €6,005 | -€18,509 | -75.5% |
| Income taxes | 67/77 | €7,399 | €1,694 | -€5,704 | -77.1% |
| Profit (loss) for the period | 9904 | €17,115 | €4,311 | -€12,804 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,115 | €4,311 | -€12,804 | -74.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.