ISIS: 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.
ISIS
Largest movements
- Cash +€7,800
up €7,800 (+41.8%), from €18,677 to €26,478
mainly Net result for the year (+€22,781) and Depreciation (+€904)
- Tangible fixed assets -€491
down €491 (-14.4%), from €3,403 to €2,911
of which Plant, machinery and equipment: -€1,345
- Profit (loss) carried forward +€18,561
no longer reported in 2025 (was -€18,561)
- Other debts -€12,529
no longer reported in 2025 (was €12,529)
- Reserves +€4,220
up €4,220 (+676.3%), from €624 to €4,844
of which Distributable reserves: +€4,220
- Tax, wage and social debts -€3,322
down €3,322 (-40.5%), from €8,209 to €4,886
of which Remuneration and social security: -€3,323
- Trade debts +€598
up €598 (+14.0%), from €4,264 to €4,861
- Purchases and services +€16,543
up €16,543 (+15.7%), from €105,605 to €122,148
- Staff costs +€3,844
up €3,844 (+20.6%), from €18,699 to €22,542
- Gross operating margin +€1,738
up €1,738 (+3.6%), from €48,625 to €50,363
- Taxes +€1,627
new in 2025: €1,627
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 | €25,664 | €33,192 | +€7,528 | +29.3% |
| Fixed assets | 21/28 | €3,764 | €3,273 | -€491 | -13.1% |
| Tangible fixed assets | 22/27 | €3,403 | €2,911 | -€491 | -14.4% |
| Plant, machinery and equipment | 23 | €3,159 | €1,813 | -€1,345 | -42.6% |
| Furniture and vehicles | 24 | €244 | €1,098 | +€854 | +349.9% |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €21,900 | €29,919 | +€8,019 | +36.6% |
| Stocks and contracts in progress | 3 | €2,240 | €2,109 | -€131 | -5.8% |
| Stocks | 30/36 | €2,240 | €2,109 | -€131 | -5.8% |
| Amounts receivable within one year | 40/41 | - | €257 | +€257 | |
| Other amounts receivable | 41 | - | €257 | +€257 | |
| Cash at bank and in hand | 54/58 | €18,677 | €26,478 | +€7,800 | +41.8% |
| Deferred charges and accrued income | 490/1 | €982 | €1,075 | +€92 | +9.4% |
| Total equity and liabilities | 10/49 | €25,664 | €33,192 | +€7,528 | +29.3% |
| Equity | 10/15 | €663 | €23,444 | +€22,781 | +3436.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €624 | €4,844 | +€4,220 | +676.3% |
| Non-distributable reserves | 130/1 | €624 | €624 | = | 0.0% |
| Reserves not available under the articles | 1311 | €624 | €624 | = | 0.0% |
| Distributable reserves | 133 | - | €4,220 | +€4,220 | |
| Profit (loss) carried forward | 14 | -€18,561 | - | +€18,561 | |
| Amounts payable | 17/49 | €25,001 | €9,748 | -€15,253 | -61.0% |
| Amounts payable within one year | 42/48 | €25,001 | €9,748 | -€15,253 | -61.0% |
| Trade debts | 44 | €4,264 | €4,861 | +€598 | +14.0% |
| Suppliers | 440/4 | €4,264 | €4,861 | +€598 | +14.0% |
| Taxes, remuneration and social security | 45 | €8,209 | €4,886 | -€3,322 | -40.5% |
| Taxes | 450/3 | €2,573 | €2,574 | +€1 | 0.0% |
| Remuneration and social security | 454/9 | €5,635 | €2,312 | -€3,323 | -59.0% |
| Other amounts payable | 47/48 | €12,529 | - | -€12,529 | |
| Non-recurring operating income | 76A | - | €130 | +€130 | |
| Goods, raw materials, services and sundry goods | 60/61 | €105,605 | €122,148 | +€16,543 | +15.7% |
| Remuneration, social security and pensions | 62 | €18,699 | €22,542 | +€3,844 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €904 | +€215 | +31.3% |
| Other operating charges | 640/8 | €1,125 | €1,421 | +€295 | +26.3% |
| Gross operating margin | 9900 | €48,625 | €50,363 | +€1,738 | +3.6% |
| Operating profit (loss) | 9901 | €28,112 | €25,495 | -€2,616 | -9.3% |
| Financial income | 75/76B | €7 | €0 | -€6 | -93.8% |
| Recurring financial income | 75 | €7 | €0 | -€6 | -93.8% |
| Financial charges | 65/66B | €908 | €1,088 | +€180 | +19.8% |
| Recurring financial charges | 65 | €908 | €1,088 | +€180 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €27,210 | €24,408 | -€2,802 | -10.3% |
| Income taxes | 67/77 | - | €1,627 | +€1,627 | |
| Profit (loss) for the period | 9904 | €27,210 | €22,781 | -€4,429 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,210 | €22,781 | -€4,429 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.