ISASOUNI: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ISASOUNI
Largest movements
- Tangible fixed assets +€5,970
up €5,970 (+182%), from €3,286 to €9,256
of which Furniture and vehicles: +€6,183
- Cash -€4,927
down €4,927 (-55.8%), from €8,833 to €3,907
mainly Net result for the year (-€15,163) and Investment in fixed assets (net) (-€10,251)
- Receivables within one year +€217
up €217 (+16.8%), from €1,292 to €1,510
- Other debts +€16,253
up €16,253 (+148%), from €10,971 to €27,224
- Profit (loss) carried forward -€15,163
down €15,163 (-196%), from -€7,722 to -€22,885
- Trade debts +€564
new in 2025: €564
- Tax, wage and social debts -€393
down €393 (-59.4%), from €662 to €269
- Gross operating margin -€3,162
down €3,162 (-51.8%), from -€6,108 to -€9,270
- Other operating charges +€1,035
up €1,035 (+233%), from €445 to €1,480
- Depreciation +€324
up €324 (+8.2%), from €3,957 to €4,281
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 | €13,412 | €14,672 | +€1,260 | +9.4% |
| Fixed assets | 21/28 | €3,286 | €9,256 | +€5,970 | +182% |
| Tangible fixed assets | 22/27 | €3,286 | €9,256 | +€5,970 | +182% |
| Plant, machinery and equipment | 23 | €629 | €415 | -€213 | -33.9% |
| Furniture and vehicles | 24 | €2,658 | €8,840 | +€6,183 | +233% |
| Current assets | 29/58 | €10,125 | €5,416 | -€4,709 | -46.5% |
| Amounts receivable within one year | 40/41 | €1,292 | €1,510 | +€217 | +16.8% |
| Other amounts receivable | 41 | €1,292 | €1,510 | +€217 | +16.8% |
| Cash at bank and in hand | 54/58 | €8,833 | €3,907 | -€4,927 | -55.8% |
| Total equity and liabilities | 10/49 | €13,412 | €14,672 | +€1,260 | +9.4% |
| Equity | 10/15 | €1,778 | -€13,385 | -€15,163 | |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,722 | -€22,885 | -€15,163 | -196% |
| Amounts payable | 17/49 | €11,633 | €28,057 | +€16,424 | +141% |
| Amounts payable within one year | 42/48 | €11,633 | €28,057 | +€16,424 | +141% |
| Trade debts | 44 | - | €564 | +€564 | |
| Suppliers | 440/4 | - | €564 | +€564 | |
| Taxes, remuneration and social security | 45 | €662 | €269 | -€393 | -59.4% |
| Taxes | 450/3 | €662 | €269 | -€393 | -59.4% |
| Other amounts payable | 47/48 | €10,971 | €27,224 | +€16,253 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,957 | €4,281 | +€324 | +8.2% |
| Other operating charges | 640/8 | €445 | €1,480 | +€1,035 | +233% |
| Gross operating margin | 9900 | -€6,108 | -€9,270 | -€3,162 | -51.8% |
| Operating profit (loss) | 9901 | -€10,510 | -€15,031 | -€4,521 | -43.0% |
| Financial charges | 65/66B | €120 | €126 | +€5 | +4.5% |
| Recurring financial charges | 65 | €120 | €126 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,630 | -€15,157 | -€4,527 | -42.6% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | -€10,630 | -€15,163 | -€4,533 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,630 | -€15,163 | -€4,533 | -42.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.