ISIM-SPL: 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.
ISIM-SPL
Largest movements
- Tangible fixed assets -€13,724
down €13,724 (-14.4%), from €95,590 to €81,866
of which Leasing and similar rights: -€7,141
- Other debts -€13,682
down €13,682 (-11.8%), from €115,642 to €101,960
- Profit (loss) carried forward +€8,691
up €8,691 (+2.5%), from -€354,275 to -€345,584
- Debts after one year -€6,856
down €6,856 (-39.7%), from €17,285 to €10,429
- Tax, wage and social debts -€5,085
down €5,085 (-39.6%), from €12,845 to €7,761
- Short-term financial debts +€1,373
up €1,373 (+15.7%), from €8,726 to €10,099
- Gross operating margin -€13,799
down €13,799 (-24.4%), from €56,613 to €42,814
- Taxes -€4,645
down €4,645 (-50.1%), from €9,271 to €4,626
- Depreciation +€3,126
up €3,126 (+29.5%), from €10,599 to €13,724
- Financial charges +€1,393
up €1,393 (+13.0%), from €10,681 to €12,074
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,512 | €91,377 | -€13,135 | -12.6% |
| Fixed assets | 21/28 | €95,913 | €82,188 | -€13,724 | -14.3% |
| Tangible fixed assets | 22/27 | €95,590 | €81,866 | -€13,724 | -14.4% |
| Land and buildings | 22 | €63,722 | €57,238 | -€6,485 | -10.2% |
| Furniture and vehicles | 24 | €131 | €32 | -€99 | -75.3% |
| Leasing and similar rights | 25 | €31,737 | €24,596 | -€7,141 | -22.5% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €8,599 | €9,189 | +€590 | +6.9% |
| Amounts receivable within one year | 40/41 | €4,738 | €5,235 | +€497 | +10.5% |
| Trade receivables | 40 | €4,738 | €5,235 | +€497 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,861 | €3,954 | +€93 | +2.4% |
| Total equity and liabilities | 10/49 | €104,512 | €91,377 | -€13,135 | -12.6% |
| Equity | 10/15 | -€80,375 | -€71,684 | +€8,691 | +10.8% |
| Contributions | 10/11 | €249,000 | €249,000 | = | 0.0% |
| Reserves | 13 | €24,900 | €24,900 | = | 0.0% |
| Distributable reserves | 133 | €24,900 | €24,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€354,275 | -€345,584 | +€8,691 | +2.5% |
| Amounts payable | 17/49 | €184,886 | €163,061 | -€21,826 | -11.8% |
| Amounts payable after more than one year | 17 | €17,285 | €10,429 | -€6,856 | -39.7% |
| Financial debts | 170/4 | €17,285 | €10,429 | -€6,856 | -39.7% |
| Amounts payable within one year | 42/48 | €160,141 | €144,122 | -€16,018 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €6,465 | €6,856 | +€391 | +6.1% |
| Financial debts | 43 | €8,726 | €10,099 | +€1,373 | +15.7% |
| Credit institutions | 430/8 | €8,726 | €10,099 | +€1,373 | +15.7% |
| Trade debts | 44 | €16,463 | €17,446 | +€983 | +6.0% |
| Suppliers | 440/4 | €16,463 | €17,446 | +€983 | +6.0% |
| Taxes, remuneration and social security | 45 | €12,845 | €7,761 | -€5,085 | -39.6% |
| Taxes | 450/3 | €12,845 | €7,761 | -€5,085 | -39.6% |
| Other amounts payable | 47/48 | €115,642 | €101,960 | -€13,682 | -11.8% |
| Accrued charges and deferred income | 492/3 | €7,461 | €8,510 | +€1,049 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,599 | €13,724 | +€3,126 | +29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,023 | €3,702 | -€321 | -8.0% |
| Gross operating margin | 9900 | €56,613 | €42,814 | -€13,799 | -24.4% |
| Operating profit (loss) | 9901 | €41,991 | €25,388 | -€16,603 | -39.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +710.8% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +710.8% |
| Financial charges | 65/66B | €10,681 | €12,074 | +€1,393 | +13.0% |
| Recurring financial charges | 65 | €10,681 | €12,074 | +€1,393 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €31,310 | €13,317 | -€17,994 | -57.5% |
| Income taxes | 67/77 | €9,271 | €4,626 | -€4,645 | -50.1% |
| Profit (loss) for the period | 9904 | €22,039 | €8,691 | -€13,349 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,039 | €8,691 | -€13,349 | -60.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.