ISBA: 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.
ISBA
Largest movements
- Cash +€2,285
up €2,285 (+17.6%), from €12,948 to €15,233
mainly Short-term financial debts (+€2,297) and Other debts (+€2,142)
- Short-term financial debts +€2,297
up €2,297 (+234.7%), from €978 to €3,275
- Other debts +€2,142
new in 2025: €2,142
- Profit (loss) carried forward -€1,124
down €1,124 (-13.5%), from -€8,313 to -€9,437
- Tax, wage and social debts -€1,030
down €1,030 (-48.1%), from €2,142 to €1,112
- Gross operating margin -€8,932
down €8,932 (-90.2%), from €9,900 to €968
- Taxes +€1,734
new in 2025: €1,734
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 | €13,399 | €15,684 | +€2,285 | +17.1% |
| Fixed assets | 21/28 | €451 | €451 | = | 0.0% |
| Financial fixed assets | 28 | €451 | €451 | = | 0.0% |
| Current assets | 29/58 | €12,948 | €15,233 | +€2,285 | +17.6% |
| Cash at bank and in hand | 54/58 | €12,948 | €15,233 | +€2,285 | +17.6% |
| Total equity and liabilities | 10/49 | €13,399 | €15,684 | +€2,285 | +17.1% |
| Equity | 10/15 | €10,279 | €9,155 | -€1,124 | -10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,313 | -€9,437 | -€1,124 | -13.5% |
| Amounts payable | 17/49 | €3,120 | €6,529 | +€3,408 | +109.2% |
| Amounts payable within one year | 42/48 | €3,120 | €6,529 | +€3,408 | +109.2% |
| Financial debts | 43 | €978 | €3,275 | +€2,297 | +234.7% |
| Credit institutions | 430/8 | €978 | €3,275 | +€2,297 | +234.7% |
| Taxes, remuneration and social security | 45 | €2,142 | €1,112 | -€1,030 | -48.1% |
| Taxes | 450/3 | €2,142 | €1,112 | -€1,030 | -48.1% |
| Other amounts payable | 47/48 | - | €2,142 | +€2,142 | |
| Non-recurring operating income | 76A | - | €175 | +€175 | |
| Other operating charges | 640/8 | €257 | €175 | -€82 | -31.8% |
| Gross operating margin | 9900 | €9,900 | €968 | -€8,932 | -90.2% |
| Operating profit (loss) | 9901 | €9,643 | €793 | -€8,850 | -91.8% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €195 | €213 | +€18 | +9.3% |
| Recurring financial charges | 65 | €195 | €213 | +€18 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €9,449 | €610 | -€8,838 | -93.5% |
| Income taxes | 67/77 | - | €1,734 | +€1,734 | |
| Profit (loss) for the period | 9904 | €9,449 | -€1,124 | -€10,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,449 | -€1,124 | -€10,572 |
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 5 October 2026 via checked.be.