ISHI: 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.
ISHI
Largest movements
- Cash -€2,425
down €2,425 (-2.9%), from €84,394 to €81,969
mainly Net result for the year (-€2,329) and Receivables within one year (-€72)
- Profit (loss) carried forward -€2,329
down €2,329 (-47.7%), from -€4,878 to -€7,206
- Services and other goods -€4,243
no longer reported in 2025 (was €4,243)
- Gross operating margin -€1,906
new in 2025: -€1,906
- Financial charges -€215
down €215 (-85.9%), from €250 to €35
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 | €95,178 | €92,824 | -€2,353 | -2.5% |
| Current assets | 29/58 | €95,178 | €92,824 | -€2,353 | -2.5% |
| Stocks and contracts in progress | 3 | €10,695 | €10,695 | = | 0.0% |
| Stocks | 30/36 | €10,695 | €10,695 | = | 0.0% |
| Property held for sale | 35 | €10,695 | - | -€10,695 | |
| Amounts receivable within one year | 40/41 | €89 | €160 | +€72 | +80.8% |
| Other amounts receivable | 41 | €89 | €160 | +€72 | +80.8% |
| Cash at bank and in hand | 54/58 | €84,394 | €81,969 | -€2,425 | -2.9% |
| Total equity and liabilities | 10/49 | €95,178 | €92,824 | -€2,353 | -2.5% |
| Equity | 10/15 | €95,122 | €92,794 | -€2,329 | -2.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,878 | -€7,206 | -€2,329 | -47.7% |
| Amounts payable | 17/49 | €55 | €31 | -€24 | -44.3% |
| Amounts payable within one year | 42/48 | €55 | €31 | -€24 | -44.3% |
| Trade debts | 44 | €55 | €31 | -€24 | -44.3% |
| Suppliers | 440/4 | €55 | €31 | -€24 | -44.3% |
| Operating charges | 60/66A | €4,628 | - | -€4,628 | |
| Purchases | 600/8 | €10,695 | - | -€10,695 | |
| Change in stocks: decrease (increase) | 609 | -€10,695 | - | +€10,695 | |
| Services and other goods | 61 | €4,243 | - | -€4,243 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | - | -€1,906 | -€1,906 | |
| Operating profit (loss) | 9901 | -€4,628 | -€2,294 | +€2,334 | +50.4% |
| Financial charges | 65/66B | €250 | €35 | -€215 | -85.9% |
| Recurring financial charges | 65 | €250 | €35 | -€215 | -85.9% |
| Other financial charges | 652/9 | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | -€4,878 | -€2,329 | +€2,549 | +52.3% |
| Profit (loss) for the period | 9904 | -€4,878 | -€2,329 | +€2,549 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,878 | -€2,329 | +€2,549 | +52.3% |
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 13 October 2026 via checked.be.