ISIS EVENT: 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 EVENT
Largest movements
- Cash +€233,997
up €233,997 (+49303.1%), from €475 to €234,472
mainly Net result for the year (+€160,925) and Investment in fixed assets (net) (+€140,603)
- Tangible fixed assets -€140,603
no longer reported in 2025 (was €140,603)
- Receivables within one year +€95,640
up €95,640 (+283.8%), from €33,703 to €129,343
of which Other amounts receivable: +€92,440
- Reserves +€111,259
up €111,259 (+258.3%), from €43,076 to €154,335
of which Tax-exempt reserves: +€111,259
- Profit (loss) carried forward +€49,666
up €49,666, from -€32,731 to €16,935
- Provisions +€28,900
up €28,900 (+141.1%), from €20,478 to €49,378
- Gross operating margin +€187,430
up €187,430 (+1986.2%), from €9,437 to €196,867
- Depreciation -€10,050
no longer reported in 2025 (was €10,050)
- Taxes +€3,007
up €3,007 (+1888.0%), from €159 to €3,166
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 | €175,893 | €363,815 | +€187,922 | +106.8% |
| Fixed assets | 21/28 | €140,603 | - | -€140,603 | |
| Tangible fixed assets | 22/27 | €140,603 | - | -€140,603 | |
| Land and buildings | 22 | €140,603 | - | -€140,603 | |
| Current assets | 29/58 | €35,290 | €363,815 | +€328,525 | +930.9% |
| Stocks and contracts in progress | 3 | €1,035 | - | -€1,035 | |
| Stocks | 30/36 | €1,035 | - | -€1,035 | |
| Amounts receivable within one year | 40/41 | €33,703 | €129,343 | +€95,640 | +283.8% |
| Trade receivables | 40 | - | €3,200 | +€3,200 | |
| Other amounts receivable | 41 | €33,703 | €126,143 | +€92,440 | +274.3% |
| Cash at bank and in hand | 54/58 | €475 | €234,472 | +€233,997 | +49303.1% |
| Deferred charges and accrued income | 490/1 | €78 | - | -€78 | |
| Total equity and liabilities | 10/49 | €175,893 | €363,815 | +€187,922 | +106.8% |
| Equity | 10/15 | €153,345 | €314,270 | +€160,925 | +104.9% |
| Contributions | 10/11 | €143,000 | €143,000 | = | 0.0% |
| Capital | 10 | €143,000 | €143,000 | = | 0.0% |
| Issued capital | 100 | €143,000 | €143,000 | = | 0.0% |
| Reserves | 13 | €43,076 | €154,335 | +€111,259 | +258.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,876 | €148,135 | +€111,259 | +301.7% |
| Profit (loss) carried forward | 14 | -€32,731 | €16,935 | +€49,666 | |
| Provisions and deferred taxes | 16 | €20,478 | €49,378 | +€28,900 | +141.1% |
| Deferred taxes | 168 | €20,478 | €49,378 | +€28,900 | +141.1% |
| Amounts payable | 17/49 | €2,070 | €166 | -€1,904 | -92.0% |
| Amounts payable within one year | 42/48 | €2,070 | €166 | -€1,904 | -92.0% |
| Trade debts | 44 | €706 | - | -€706 | |
| Suppliers | 440/4 | €706 | - | -€706 | |
| Taxes, remuneration and social security | 45 | €508 | €166 | -€342 | -67.3% |
| Taxes | 450/3 | €508 | €166 | -€342 | -67.3% |
| Other amounts payable | 47/48 | €856 | - | -€856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,050 | - | -€10,050 | |
| Other operating charges | 640/8 | €5,496 | €3,893 | -€1,604 | -29.2% |
| Gross operating margin | 9900 | €9,437 | €196,867 | +€187,430 | +1986.2% |
| Operating profit (loss) | 9901 | -€6,109 | €192,974 | +€199,083 | |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €23 | €32 | +€9 | +39.7% |
| Recurring financial charges | 65 | €23 | €32 | +€9 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,132 | €192,991 | +€199,123 | |
| Transfer from deferred taxes | 780 | €943 | €20,478 | +€19,536 | +2072.7% |
| Transfer to deferred taxes | 680 | - | €49,378 | +€49,378 | |
| Income taxes | 67/77 | €159 | €3,166 | +€3,007 | +1888.0% |
| Profit (loss) for the period | 9904 | -€5,348 | €160,925 | +€166,273 | |
| Transfer from tax-exempt reserves | 789 | €2,244 | €36,876 | +€34,632 | +1543.4% |
| Transfer to tax-exempt reserves | 689 | - | €148,135 | +€148,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,105 | €49,666 | +€52,770 |
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.