ISA: 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.
ISA
Largest movements
- Receivables within one year -€487
no longer reported in 2025 (was €487)
- Reserves -€4,855
down €4,855 (-73.6%), from €6,600 to €1,745
- Trade debts +€2,175
up €2,175 (+87.5%), from €2,486 to €4,662
- Other debts +€1,370
up €1,370, from €0 to €1,370
- Accrued charges and deferred income +€823
new in 2025: €823
- Gross operating margin -€4,118
down €4,118 (-757.1%), from -€544 to -€4,662
- Other operating charges +€787
new in 2025: €787
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,487 | €21,000 | -€487 | -2.3% |
| Current assets | 29/58 | €21,487 | €21,000 | -€487 | -2.3% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €487 | - | -€487 | |
| Other amounts receivable | 41 | €487 | - | -€487 | |
| Total equity and liabilities | 10/49 | €21,487 | €21,000 | -€487 | -2.3% |
| Equity | 10/15 | €19,000 | €14,145 | -€4,855 | -25.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,600 | €1,745 | -€4,855 | -73.6% |
| Distributable reserves | 133 | €6,600 | €1,745 | -€4,855 | -73.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,486 | €6,855 | +€4,369 | +175.7% |
| Amounts payable within one year | 42/48 | €2,486 | €6,032 | +€3,545 | +142.6% |
| Trade debts | 44 | €2,486 | €4,662 | +€2,175 | +87.5% |
| Suppliers | 440/4 | €2,486 | €4,662 | +€2,175 | +87.5% |
| Other amounts payable | 47/48 | €0 | €1,370 | +€1,370 | |
| Accrued charges and deferred income | 492/3 | - | €823 | +€823 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€544 | -€4,662 | -€4,118 | -757.1% |
| Operating profit (loss) | 9901 | -€544 | -€5,449 | -€4,905 | -901.9% |
| Financial income | 75/76B | €630 | €630 | = | 0.0% |
| Recurring financial income | 75 | €630 | €630 | = | 0.0% |
| Financial charges | 65/66B | - | €36 | +€36 | |
| Recurring financial charges | 65 | - | €36 | +€36 | |
| Profit (loss) for the period before taxes | 9903 | €86 | -€4,855 | -€4,941 | |
| Profit (loss) for the period | 9904 | €86 | -€4,855 | -€4,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €86 | -€4,855 | -€4,941 |
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 10 October 2026 via checked.be.