ISIS-DIFFUSION: 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-DIFFUSION
Largest movements
- Cash -€177,647
down €177,647 (-79.8%), from €222,546 to €44,899
mainly Other debts (-€179,803) and Net result for the year (-€28,080)
- Receivables within one year -€24,516
down €24,516 (-90.0%), from €27,228 to €2,712
of which Other amounts receivable: -€24,850
- Tangible fixed assets -€5,294
down €5,294 (-5.7%), from €92,224 to €86,930
of which Land and buildings: -€4,431
- Other debts -€179,803
down €179,803 (-99.8%), from €180,146 to €343
- Profit (loss) carried forward -€28,080
down €28,080 (-92.9%), from -€30,239 to -€58,319
- Gross operating margin -€3,777
down €3,777 (-24.1%), from -€15,647 to -€19,425
- Depreciation -€1,126
down €1,126 (-17.5%), from €6,419 to €5,294
- Financial income +€412
up €412 (+459.5%), from €90 to €501
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 | €342,329 | €134,541 | -€207,788 | -60.7% |
| Fixed assets | 21/28 | €92,224 | €86,930 | -€5,294 | -5.7% |
| Tangible fixed assets | 22/27 | €92,224 | €86,930 | -€5,294 | -5.7% |
| Land and buildings | 22 | €91,071 | €86,640 | -€4,431 | -4.9% |
| Plant, machinery and equipment | 23 | €1,108 | €290 | -€818 | -73.8% |
| Furniture and vehicles | 24 | €45 | - | -€45 | |
| Current assets | 29/58 | €250,105 | €47,611 | -€202,494 | -81.0% |
| Amounts receivable within one year | 40/41 | €27,228 | €2,712 | -€24,516 | -90.0% |
| Trade receivables | 40 | - | €334 | +€334 | |
| Other amounts receivable | 41 | €27,228 | €2,378 | -€24,850 | -91.3% |
| Cash at bank and in hand | 54/58 | €222,546 | €44,899 | -€177,647 | -79.8% |
| Deferred charges and accrued income | 490/1 | €331 | - | -€331 | |
| Total equity and liabilities | 10/49 | €342,329 | €134,541 | -€207,788 | -60.7% |
| Equity | 10/15 | €162,183 | €134,103 | -€28,080 | -17.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €173,422 | €173,422 | = | 0.0% |
| Distributable reserves | 133 | €173,422 | €173,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,239 | -€58,319 | -€28,080 | -92.9% |
| Amounts payable | 17/49 | €180,146 | €438 | -€179,708 | -99.8% |
| Amounts payable within one year | 42/48 | €180,146 | €438 | -€179,708 | -99.8% |
| Trade debts | 44 | - | €95 | +€95 | |
| Suppliers | 440/4 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | €180,146 | €343 | -€179,803 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,419 | €5,294 | -€1,126 | -17.5% |
| Other operating charges | 640/8 | €3,301 | €3,413 | +€112 | +3.4% |
| Gross operating margin | 9900 | -€15,647 | -€19,425 | -€3,777 | -24.1% |
| Operating profit (loss) | 9901 | -€25,368 | -€28,131 | -€2,763 | -10.9% |
| Financial income | 75/76B | €90 | €501 | +€412 | +459.5% |
| Recurring financial income | 75 | €90 | €501 | +€412 | +459.5% |
| Financial charges | 65/66B | €435 | €450 | +€15 | +3.4% |
| Recurring financial charges | 65 | €435 | €450 | +€15 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,713 | -€28,080 | -€2,366 | -9.2% |
| Profit (loss) for the period | 9904 | -€25,713 | -€28,080 | -€2,366 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,713 | -€28,080 | -€2,366 | -9.2% |
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 12 October 2026 via checked.be.