ISAWYOU: 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.
ISAWYOU
Largest movements
- Current investments +€7,286
new in 2025: €7,286
- Cash -€6,282
no longer reported in 2025 (was €6,282)
mainly Net result for the year (-€14,002) and Current investments (-€7,286)
- Tangible fixed assets -€4,415
down €4,415 (-32.8%), from €13,457 to €9,042
- Receivables within one year -€1,937
down €1,937 (-55.0%), from €3,518 to €1,582
of which Trade receivables: -€3,367
- Profit (loss) carried forward -€14,002
down €14,002 (-73.0%), from -€19,179 to -€33,182
- Trade debts +€9,940
up €9,940 (+237.6%), from €4,184 to €14,123
- Current portion of long-term debt -€3,943
down €3,943 (-17.9%), from €22,083 to €18,140
- Other debts +€2,723
up €2,723 (+20.9%), from €13,001 to €15,723
- Financial income +€2,500
up €2,500 (+2500390.0%), from €0 to €2,500
- Gross operating margin -€613
down €613 (-7.5%), from -€8,175 to -€8,788
- Depreciation +€198
up €198 (+3.2%), from €6,269 to €6,467
- Financial charges -€138
down €138 (-17.5%), from €788 to €650
- Other operating charges +€92
up €92 (+18.3%), from €505 to €598
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 | €28,248 | €22,965 | -€5,283 | -18.7% |
| Fixed assets | 21/28 | €17,380 | €12,965 | -€4,415 | -25.4% |
| Tangible fixed assets | 22/27 | €13,457 | €9,042 | -€4,415 | -32.8% |
| Furniture and vehicles | 24 | €13,457 | €9,042 | -€4,415 | -32.8% |
| Financial fixed assets | 28 | €3,923 | €3,923 | = | 0.0% |
| Current assets | 29/58 | €10,869 | €10,000 | -€868 | -8.0% |
| Amounts receivable within one year | 40/41 | €3,518 | €1,582 | -€1,937 | -55.0% |
| Trade receivables | 40 | €3,397 | €30 | -€3,367 | -99.1% |
| Other amounts receivable | 41 | €121 | €1,552 | +€1,431 | +1179.2% |
| Current investments | 50/53 | - | €7,286 | +€7,286 | |
| Cash at bank and in hand | 54/58 | €6,282 | - | -€6,282 | |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,132 | +€64 | +6.0% |
| Total equity and liabilities | 10/49 | €28,248 | €22,965 | -€5,283 | -18.7% |
| Equity | 10/15 | -€11,019 | -€25,022 | -€14,002 | -127.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 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 | -€19,179 | -€33,182 | -€14,002 | -73.0% |
| Amounts payable | 17/49 | €39,268 | €47,987 | +€8,719 | +22.2% |
| Amounts payable within one year | 42/48 | €39,268 | €47,987 | +€8,719 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €22,083 | €18,140 | -€3,943 | -17.9% |
| Trade debts | 44 | €4,184 | €14,123 | +€9,940 | +237.6% |
| Suppliers | 440/4 | €4,184 | €14,123 | +€9,940 | +237.6% |
| Other amounts payable | 47/48 | €13,001 | €15,723 | +€2,723 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,269 | €6,467 | +€198 | +3.2% |
| Other operating charges | 640/8 | €505 | €598 | +€92 | +18.3% |
| Gross operating margin | 9900 | -€8,175 | -€8,788 | -€613 | -7.5% |
| Operating profit (loss) | 9901 | -€14,950 | -€15,853 | -€903 | -6.0% |
| Financial income | 75/76B | €0 | €2,500 | +€2,500 | +2500390.0% |
| Recurring financial income | 75 | €0 | €2,500 | +€2,500 | +2500390.0% |
| Financial charges | 65/66B | €788 | €650 | -€138 | -17.5% |
| Recurring financial charges | 65 | €788 | €650 | -€138 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,737 | -€14,002 | +€1,735 | +11.0% |
| Profit (loss) for the period | 9904 | -€15,737 | -€14,002 | +€1,735 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,737 | -€14,002 | +€1,735 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.