ISATWO: 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.
ISATWO
Largest movements
- Cash +€16,528
up €16,528 (+94.2%), from €17,547 to €34,075
mainly Net result for the year (+€15,215) and Trade debts (+€1,828)
- Profit (loss) carried forward +€15,215
up €15,215, from -€7,617 to €7,599
- Trade debts +€1,828
up €1,828 (+139%), from €1,313 to €3,142
- Other debts -€1,394
down €1,394 (-17.4%), from €8,020 to €6,627
- Tax, wage and social debts +€1,178
up €1,178 (+537%), from €219 to €1,397
- Gross operating margin +€11,677
up €11,677 (+224%), from €5,207 to €16,884
- Taxes +€1,144
new in 2025: €1,144
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.
Derived cash bridge
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 | €22,396 | €39,224 | +€16,828 | +75.1% |
| Fixed assets | 21/28 | €3,312 | €3,312 | = | 0.0% |
| Financial fixed assets | 28 | €3,312 | €3,312 | = | 0.0% |
| Current assets | 29/58 | €19,084 | €35,912 | +€16,828 | +88.2% |
| Stocks and contracts in progress | 3 | €1,494 | €1,451 | -€43 | -2.9% |
| Stocks | 30/36 | €1,494 | €1,451 | -€43 | -2.9% |
| Amounts receivable within one year | 40/41 | €43 | - | -€43 | |
| Trade receivables | 40 | €43 | - | -€43 | |
| Cash at bank and in hand | 54/58 | €17,547 | €34,075 | +€16,528 | +94.2% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €22,396 | €39,224 | +€16,828 | +75.1% |
| Equity | 10/15 | €12,843 | €28,059 | +€15,215 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€7,617 | €7,599 | +€15,215 | |
| Amounts payable | 17/49 | €9,553 | €11,166 | +€1,613 | +16.9% |
| Amounts payable within one year | 42/48 | €9,553 | €11,166 | +€1,613 | +16.9% |
| Trade debts | 44 | €1,313 | €3,142 | +€1,828 | +139% |
| Suppliers | 440/4 | €1,313 | €3,142 | +€1,828 | +139% |
| Taxes, remuneration and social security | 45 | €219 | €1,397 | +€1,178 | +537% |
| Taxes | 450/3 | €219 | €1,397 | +€1,178 | +537% |
| Other amounts payable | 47/48 | €8,020 | €6,627 | -€1,394 | -17.4% |
| Other operating charges | 640/8 | €6 | - | -€6 | |
| Gross operating margin | 9900 | €5,207 | €16,884 | +€11,677 | +224% |
| Operating profit (loss) | 9901 | €5,202 | €16,884 | +€11,683 | +225% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €474 | €525 | +€51 | +10.9% |
| Recurring financial charges | 65 | €474 | €525 | +€51 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €4,728 | €16,359 | +€11,631 | +246% |
| Income taxes | 67/77 | - | €1,144 | +€1,144 | |
| Profit (loss) for the period | 9904 | €4,728 | €15,215 | +€10,487 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €4,728 | €15,215 | +€10,487 | +222% |
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 16 October 2026 via checked.be.