ISA GROUPE: what changed
ISA GROUPE
Largest movements
- Cash +€23,392
up €23,392 (+678%), from €3,452 to €26,844
mainly Tax, wage and social debts (+€18,365) and Net result for the year (+€11,387)
- Receivables within one year -€1,587
down €1,587 (-23.8%), from €6,671 to €5,084
of which Other amounts receivable: -€4,126
- Tax, wage and social debts +€18,365
up €18,365 (+1,955%), from €939 to €19,305
of which Taxes: +€16,002
- Profit (loss) carried forward +€7,387
up €7,387, from -€6,011 to €1,376
- Trade debts -€4,344
no longer reported in 2025 (was €4,344)
- Other debts +€2,379
up €2,379 (+256%), from €928 to €3,307
- Advances received -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€22,182
up €22,182 (+47.8%), from €46,408 to €68,590
- Taxes +€3,072
up €3,072 (+27,378%), from €11 to €3,083
- Financial charges +€2,997
up €2,997 (+1,808%), from €166 to €3,163
- Staff costs -€1,503
down €1,503 (-2.9%), from €52,076 to €50,573
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,260 | €32,048 | +€21,787 | +212% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €10,140 | €31,928 | +€21,787 | +215% |
| Amounts receivable within one year | 40/41 | €6,671 | €5,084 | -€1,587 | -23.8% |
| Trade receivables | 40 | €1,530 | €4,069 | +€2,538 | +166% |
| Other amounts receivable | 41 | €5,141 | €1,015 | -€4,126 | -80.3% |
| Cash at bank and in hand | 54/58 | €3,452 | €26,844 | +€23,392 | +678% |
| Deferred charges and accrued income | 490/1 | €17 | - | -€17 | |
| Total equity and liabilities | 10/49 | €10,260 | €32,048 | +€21,787 | +212% |
| Equity | 10/15 | €2,049 | €9,436 | +€7,387 | +361% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,011 | €1,376 | +€7,387 | |
| Amounts payable | 17/49 | €8,211 | €22,612 | +€14,400 | +175% |
| Amounts payable within one year | 42/48 | €8,211 | €22,612 | +€14,400 | +175% |
| Trade debts | 44 | €4,344 | - | -€4,344 | |
| Suppliers | 440/4 | €4,344 | - | -€4,344 | |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €939 | €19,305 | +€18,365 | +1,955% |
| Taxes | 450/3 | - | €16,002 | +€16,002 | |
| Remuneration and social security | 454/9 | €939 | €3,303 | +€2,364 | +252% |
| Other amounts payable | 47/48 | €928 | €3,307 | +€2,379 | +256% |
| Remuneration, social security and pensions | 62 | €52,076 | €50,573 | -€1,503 | -2.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €46,408 | €68,590 | +€22,182 | +47.8% |
| Operating profit (loss) | 9901 | -€6,053 | €17,630 | +€23,683 | |
| Financial income | 75/76B | €161 | €3 | -€158 | -98.0% |
| Recurring financial income | 75 | €161 | €3 | -€158 | -98.0% |
| Financial charges | 65/66B | €166 | €3,163 | +€2,997 | +1,808% |
| Recurring financial charges | 65 | €166 | €3,163 | +€2,997 | +1,808% |
| Profit (loss) for the period before taxes | 9903 | -€6,057 | €14,470 | +€20,527 | |
| Income taxes | 67/77 | €11 | €3,083 | +€3,072 | +27,378% |
| Profit (loss) for the period | 9904 | -€6,069 | €11,387 | +€17,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,069 | €11,387 | +€17,456 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.