ISIS-DIES: 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.
What changed
ISIS-DIES
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€24,126
2024 · €155,653-€179,780
Equity
€357,159
2024 · €381,286-€24,126
Cash
€290,133
2024 · €581,933-€291,800
Balance sheet total
€1.2m
2024 · €1.4m-€218,916
Largest movements
Assets
- Cash -€291,800
down €291,800 (-50.1%), from €581,933 to €290,133
mainly Trade debts (-€97,704) and Debts after one year (-€92,404)
- Receivables within one year +€79,009
up €79,009 (+18.2%), from €434,552 to €513,562
of which Trade receivables: +€46,890
Equity and liabilities
- Trade debts -€97,704
down €97,704 (-49.5%), from €197,289 to €99,585
of which Suppliers: -€111,849
- Debts after one year -€92,404
down €92,404 (-22.7%), from €407,438 to €315,035
of which Financial debts: -€75,000
- Profit (loss) carried forward -€24,126
down €24,126 (-8.2%), from €294,293 to €270,167
Income statement
- Gross operating margin -€320,223
down €320,223 (-27.7%), from €1.2m to €835,375
- Staff costs -€82,286
down €82,286 (-9.0%), from €918,895 to €836,609
- Taxes -€56,763
down €56,763 (-92.7%), from €61,242 to €4,479
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.
Result 2024
€155,653
Gross operating margin
-€320,223
Staff costs
+€82,286
Depreciation
+€1,298
Write-downs
-€68
Other operating charges
-€593
Other operating items
-€1,436
Financial income
+€1,668
Financial charges
+€523
Taxes
+€56,763
Result 2025
-€24,126
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€191,223
Investment
-€8,173
Financing
-€92,404
Cash 2024
€581,933
From operations (derived)
-€191,223
Net result for the year
-€24,126
Depreciation
+€14,062
Stocks and contracts
+€377
Receivables within one year
-€79,009
Deferred charges and accrued income
-€141
Trade debts
-€97,704
Tax, wage and social debts
+€7,940
Other debts
-€6,871
Accrued charges and deferred income
-€5,750
Investment (derived)
-€8,173
Investment in fixed assets (net)
-€8,173
Financing
-€92,404
Debts after one year
-€92,404
Cash 2025
€290,133
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,404,000 | €1,185,085 | -€218,916 | -15.6% |
| Fixed assets | 21/28 | €99,418 | €93,528 | -€5,889 | -5.9% |
| Tangible fixed assets | 22/27 | €79,118 | €71,478 | -€7,639 | -9.7% |
| Furniture and vehicles | 24 | €15,572 | €15,640 | +€68 | +0.4% |
| Other tangible fixed assets | 26 | €63,546 | €55,838 | -€7,707 | -12.1% |
| Financial fixed assets | 28 | €20,300 | €22,050 | +€1,750 | +8.6% |
| Current assets | 29/58 | €1,304,582 | €1,091,556 | -€213,026 | -16.3% |
| Stocks and contracts in progress | 3 | €3,471 | €3,094 | -€377 | -10.9% |
| Stocks | 30/36 | €3,471 | €3,094 | -€377 | -10.9% |
| Amounts receivable within one year | 40/41 | €434,552 | €513,562 | +€79,009 | +18.2% |
| Trade receivables | 40 | €413,414 | €460,304 | +€46,890 | +11.3% |
| Other amounts receivable | 41 | €21,138 | €53,257 | +€32,119 | +152% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €581,933 | €290,133 | -€291,800 | -50.1% |
| Deferred charges and accrued income | 490/1 | €34,626 | €34,767 | +€141 | +0.4% |
| Total equity and liabilities | 10/49 | €1,404,000 | €1,185,085 | -€218,916 | -15.6% |
| Equity | 10/15 | €381,286 | €357,159 | -€24,126 | -6.3% |
| Contributions | 10/11 | €2,575 | €2,575 | = | 0.0% |
| Reserves | 13 | €84,418 | €84,418 | = | 0.0% |
| Non-distributable reserves | 130/1 | €718 | €718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €718 | €718 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,700 | €83,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,293 | €270,167 | -€24,126 | -8.2% |
| Amounts payable | 17/49 | €1,022,714 | €827,925 | -€194,789 | -19.0% |
| Amounts payable after more than one year | 17 | €407,438 | €315,035 | -€92,404 | -22.7% |
| Financial debts | 170/4 | €75,000 | - | -€75,000 | |
| Other amounts payable | 178/9 | €332,438 | €315,035 | -€17,404 | -5.2% |
| Amounts payable within one year | 42/48 | €609,126 | €512,491 | -€96,635 | -15.9% |
| Trade debts | 44 | €197,289 | €99,585 | -€97,704 | -49.5% |
| Suppliers | 440/4 | €197,289 | €85,440 | -€111,849 | -56.7% |
| Bills of exchange payable | 441 | - | €14,145 | +€14,145 | |
| Taxes, remuneration and social security | 45 | €223,075 | €231,015 | +€7,940 | +3.6% |
| Taxes | 450/3 | €144,869 | €110,959 | -€33,909 | -23.4% |
| Remuneration and social security | 454/9 | €78,206 | €120,055 | +€41,849 | +53.5% |
| Other amounts payable | 47/48 | €188,763 | €181,891 | -€6,871 | -3.6% |
| Accrued charges and deferred income | 492/3 | €6,150 | €400 | -€5,750 | -93.5% |
| Non-recurring operating income | 76A | €10,263 | €1,103 | -€9,160 | -89.3% |
| Remuneration, social security and pensions | 62 | €918,895 | €836,609 | -€82,286 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,361 | €14,062 | -€1,298 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€210 | -€143 | +€68 | +32.1% |
| Other operating charges | 640/8 | €3,117 | €3,710 | +€593 | +19.0% |
| Non-recurring operating charges | 66A | €3,854 | €5,290 | +€1,436 | +37.3% |
| Gross operating margin | 9900 | €1,155,597 | €835,375 | -€320,223 | -27.7% |
| Operating profit (loss) | 9901 | €214,581 | -€24,153 | -€238,735 | |
| Financial income | 75/76B | €3,789 | €5,457 | +€1,668 | +44.0% |
| Recurring financial income | 75 | €3,789 | €5,457 | +€1,668 | +44.0% |
| Financial charges | 65/66B | €1,475 | €952 | -€523 | -35.5% |
| Recurring financial charges | 65 | €1,475 | €952 | -€523 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €216,895 | -€19,648 | -€236,543 | |
| Income taxes | 67/77 | €61,242 | €4,479 | -€56,763 | -92.7% |
| Profit (loss) for the period | 9904 | €155,653 | -€24,126 | -€179,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €155,653 | -€24,126 | -€179,780 |
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 28 October 2026 via checked.be.