Îshâna: 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.
Îshâna
Largest movements
- Cash +€136,795
up €136,795 (+357%), from €38,354 to €175,149
mainly Net result for the year (+€206,495) and Trade debts (+€33,918)
- Receivables within one year +€112,563
up €112,563 (+27.8%), from €404,923 to €517,485
of which Trade receivables: +€150,130
- Tangible fixed assets -€13,409
down €13,409 (-22.9%), from €58,431 to €45,023
- Deferred charges and accrued income +€11,385
up €11,385 (+515%), from €2,209 to €13,594
- Reserves +€147,350
up €147,350 (+35.3%), from €417,756 to €565,106
of which Tax-exempt reserves: +€147,350
- Profit (loss) carried forward +€59,145
up €59,145 (+168%), from €35,273 to €94,418
- Trade debts +€33,918
up €33,918 (+666%), from €5,091 to €39,009
- Tax, wage and social debts +€10,736
up €10,736 (+107%), from €10,054 to €20,790
- Gross operating margin -€60,668
down €60,668 (-17.8%), from €340,956 to €280,288
- Taxes -€47,428
down €47,428 (-46.7%), from €101,471 to €54,043
- Depreciation +€7,556
up €7,556 (+129%), from €5,853 to €13,409
- Other operating charges +€3,911
up €3,911 (+175%), from €2,234 to €6,145
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 | €503,918 | €751,252 | +€247,334 | +49.1% |
| Fixed assets | 21/28 | €58,431 | €45,023 | -€13,409 | -22.9% |
| Tangible fixed assets | 22/27 | €58,431 | €45,023 | -€13,409 | -22.9% |
| Furniture and vehicles | 24 | €58,431 | €45,023 | -€13,409 | -22.9% |
| Current assets | 29/58 | €445,486 | €706,229 | +€260,743 | +58.5% |
| Amounts receivable within one year | 40/41 | €404,923 | €517,485 | +€112,563 | +27.8% |
| Trade receivables | 40 | €346,394 | €496,524 | +€150,130 | +43.3% |
| Other amounts receivable | 41 | €58,529 | €20,961 | -€37,567 | -64.2% |
| Cash at bank and in hand | 54/58 | €38,354 | €175,149 | +€136,795 | +357% |
| Deferred charges and accrued income | 490/1 | €2,209 | €13,594 | +€11,385 | +515% |
| Total equity and liabilities | 10/49 | €503,918 | €751,252 | +€247,334 | +49.1% |
| Equity | 10/15 | €465,429 | €671,924 | +€206,495 | +44.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €417,756 | €565,106 | +€147,350 | +35.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €147,350 | +€147,350 | |
| Distributable reserves | 133 | €415,896 | €415,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,273 | €94,418 | +€59,145 | +168% |
| Amounts payable | 17/49 | €38,489 | €79,328 | +€40,839 | +106% |
| Amounts payable within one year | 42/48 | €38,489 | €79,328 | +€40,839 | +106% |
| Trade debts | 44 | €5,091 | €39,009 | +€33,918 | +666% |
| Suppliers | 440/4 | €5,091 | €39,009 | +€33,918 | +666% |
| Taxes, remuneration and social security | 45 | €10,054 | €20,790 | +€10,736 | +107% |
| Taxes | 450/3 | €10,054 | €20,790 | +€10,736 | +107% |
| Other amounts payable | 47/48 | €23,344 | €19,529 | -€3,814 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,853 | €13,409 | +€7,556 | +129% |
| Other operating charges | 640/8 | €2,234 | €6,145 | +€3,911 | +175% |
| Gross operating margin | 9900 | €340,956 | €280,288 | -€60,668 | -17.8% |
| Operating profit (loss) | 9901 | €332,869 | €260,734 | -€72,135 | -21.7% |
| Financial income | 75/76B | €300 | €132 | -€168 | -55.9% |
| Recurring financial income | 75 | €300 | €132 | -€168 | -55.9% |
| Financial charges | 65/66B | €300 | €328 | +€28 | +9.3% |
| Recurring financial charges | 65 | €300 | €328 | +€28 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €332,869 | €260,538 | -€72,331 | -21.7% |
| Income taxes | 67/77 | €101,471 | €54,043 | -€47,428 | -46.7% |
| Profit (loss) for the period | 9904 | €231,398 | €206,495 | -€24,903 | -10.8% |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €231,398 | €59,145 | -€172,253 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.