ISI LAB: 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.
ISI LAB
Largest movements
- Cash -€24,506
down €24,506 (-46.1%), from €53,128 to €28,622
mainly Net result for the year (-€24,702) and Short-term financial debts (-€319)
- Reserves -€24,702
down €24,702 (-51.4%), from €48,020 to €23,318
of which Distributable reserves: -€24,702
- Gross operating margin -€1,700
down €1,700 (-7.9%), from -€21,506 to -€23,206
- Other operating charges -€393
down €393 (-100.0%), from €393 to €0
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 | €56,303 | €31,460 | -€24,843 | -44.1% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €56,103 | €31,260 | -€24,843 | -44.3% |
| Amounts receivable within one year | 40/41 | €1,970 | €1,611 | -€358 | -18.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,970 | €1,611 | -€358 | -18.2% |
| Cash at bank and in hand | 54/58 | €53,128 | €28,622 | -€24,506 | -46.1% |
| Deferred charges and accrued income | 490/1 | €1,006 | €1,027 | +€22 | +2.1% |
| Total equity and liabilities | 10/49 | €56,303 | €31,460 | -€24,843 | -44.1% |
| Equity | 10/15 | €54,220 | €29,518 | -€24,702 | -45.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,020 | €23,318 | -€24,702 | -51.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,160 | €21,458 | -€24,702 | -53.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,083 | €1,942 | -€141 | -6.8% |
| Amounts payable within one year | 42/48 | €2,083 | €1,942 | -€141 | -6.8% |
| Financial debts | 43 | €319 | €0 | -€319 | -100.0% |
| Credit institutions | 430/8 | €319 | €0 | -€319 | -100.0% |
| Trade debts | 44 | €1,764 | €1,942 | +€178 | +10.1% |
| Suppliers | 440/4 | €1,764 | €1,942 | +€178 | +10.1% |
| Remuneration, social security and pensions | 62 | €47 | €0 | -€47 | -100.0% |
| Other operating charges | 640/8 | €393 | €0 | -€393 | -100.0% |
| Non-recurring operating charges | 66A | €1,225 | €0 | -€1,225 | -100.0% |
| Gross operating margin | 9900 | -€21,506 | -€23,206 | -€1,700 | -7.9% |
| Operating profit (loss) | 9901 | -€23,170 | -€23,206 | -€36 | -0.2% |
| Financial income | 75/76B | €55 | €56 | +€0 | +0.6% |
| Recurring financial income | 75 | €55 | €56 | +€0 | +0.6% |
| Financial charges | 65/66B | €1,518 | €1,551 | +€33 | +2.2% |
| Recurring financial charges | 65 | €1,518 | €1,551 | +€33 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,633 | -€24,702 | -€69 | -0.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€24,633 | -€24,702 | -€69 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,633 | -€24,702 | -€69 | -0.3% |
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.