ISIS COMPTA: 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 COMPTA
Largest movements
- Receivables within one year +€210,558
up €210,558 (+332%), from €63,477 to €274,035
of which Trade receivables: +€114,143
- Cash -€103,646
down €103,646 (-99.7%), from €104,005 to €359
mainly Receivables within one year (-€210,558) and Trade debts (-€17,028)
- Tangible fixed assets -€7,148
down €7,148 (-32.8%), from €21,826 to €14,678
of which Furniture and vehicles: -€6,883
- Other debts +€116,386
up €116,386 (+3,419%), from €3,405 to €119,790
- Trade debts -€17,028
down €17,028 (-23.7%), from €71,779 to €54,751
- Debts after one year -€13,548
down €13,548 (-25.0%), from €54,194 to €40,646
- Tax, wage and social debts +€7,917
up €7,917 (+28.6%), from €27,708 to €35,625
of which Taxes: +€22,185
- Reserves +€5,972
up €5,972 (+321%), from €1,860 to €7,832
of which Distributable reserves: +€5,972
- Staff costs +€14,165
up €14,165 (+14.2%), from €99,962 to €114,127
- Depreciation -€12,404
down €12,404 (-62.1%), from €19,981 to €7,577
- Taxes +€11,863
up €11,863 (+725%), from €1,636 to €13,499
- Gross operating margin +€10,068
up €10,068 (+7.0%), from €143,629 to €153,697
- Financial charges +€2,572
up €2,572 (+23.1%), from €11,146 to €13,719
of which Non-recurring financial charges: +€4,000
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 | €189,408 | €289,666 | +€100,258 | +52.9% |
| Fixed assets | 21/28 | €21,926 | €14,778 | -€7,148 | -32.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €21,826 | €14,678 | -€7,148 | -32.8% |
| Plant, machinery and equipment | 23 | €537 | €272 | -€265 | -49.3% |
| Furniture and vehicles | 24 | €21,289 | €14,406 | -€6,883 | -32.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €167,482 | €274,888 | +€107,406 | +64.1% |
| Amounts receivable within one year | 40/41 | €63,477 | €274,035 | +€210,558 | +332% |
| Trade receivables | 40 | €63,477 | €177,619 | +€114,143 | +180% |
| Other amounts receivable | 41 | €0 | €96,415 | +€96,415 | |
| Cash at bank and in hand | 54/58 | €104,005 | €359 | -€103,646 | -99.7% |
| Deferred charges and accrued income | 490/1 | €0 | €494 | +€494 | |
| Total equity and liabilities | 10/49 | €189,408 | €289,666 | +€100,258 | +52.9% |
| Equity | 10/15 | €19,334 | €25,305 | +€5,972 | +30.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,832 | +€5,972 | +321% |
| 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 | - | €5,972 | +€5,972 | |
| Profit (loss) carried forward | 14 | €5,074 | €5,074 | = | 0.0% |
| Amounts payable | 17/49 | €170,074 | €264,360 | +€94,286 | +55.4% |
| Amounts payable after more than one year | 17 | €54,194 | €40,646 | -€13,548 | -25.0% |
| Financial debts | 170/4 | €54,194 | €40,646 | -€13,548 | -25.0% |
| Amounts payable within one year | 42/48 | €115,880 | €223,714 | +€107,834 | +93.1% |
| Current portion of amounts payable after more than one year | 42 | €12,989 | €13,548 | +€560 | +4.3% |
| Trade debts | 44 | €71,779 | €54,751 | -€17,028 | -23.7% |
| Suppliers | 440/4 | €71,779 | €54,751 | -€17,028 | -23.7% |
| Taxes, remuneration and social security | 45 | €27,708 | €35,625 | +€7,917 | +28.6% |
| Taxes | 450/3 | €7,367 | €29,551 | +€22,185 | +301% |
| Remuneration and social security | 454/9 | €20,342 | €6,074 | -€14,268 | -70.1% |
| Other amounts payable | 47/48 | €3,405 | €119,790 | +€116,386 | +3,419% |
| Remuneration, social security and pensions | 62 | €99,962 | €114,127 | +€14,165 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,981 | €7,577 | -€12,404 | -62.1% |
| Other operating charges | 640/8 | €2,151 | €1,146 | -€1,005 | -46.7% |
| Gross operating margin | 9900 | €143,629 | €153,697 | +€10,068 | +7.0% |
| Operating profit (loss) | 9901 | €21,535 | €30,847 | +€9,311 | +43.2% |
| Financial income | 75/76B | €1 | €2,342 | +€2,341 | +231,814% |
| Recurring financial income | 75 | €1 | €2,342 | +€2,341 | +231,814% |
| Financial charges | 65/66B | €11,146 | €13,719 | +€2,572 | +23.1% |
| Recurring financial charges | 65 | €11,146 | €9,719 | -€1,428 | -12.8% |
| Non-recurring financial charges | 66B | - | €4,000 | +€4,000 | |
| Profit (loss) for the period before taxes | 9903 | €10,390 | €19,470 | +€9,080 | +87.4% |
| Income taxes | 67/77 | €1,636 | €13,499 | +€11,863 | +725% |
| Profit (loss) for the period | 9904 | €8,754 | €5,972 | -€2,782 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,754 | €5,972 | -€2,782 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.