ISIS Exploitation: what changed
Two fiscal 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 Exploitation
Largest movements
- Tangible fixed assets -€87,726
down €87,726 (-6.2%), from €1.4m to €1.3m
of which Land and buildings: -€81,186
- Current portion of long-term debt -€122,885
down €122,885 (-68.0%), from €180,600 to €57,715
- Debts after one year +€86,708
up €86,708 (+122.5%), from €70,763 to €157,471
- Other debts -€61,900
down €61,900 (-16.7%), from €369,706 to €307,806
- Gross operating margin -€80,147
down €80,147 (-34.8%), from €230,318 to €150,172
- Staff costs -€30,453
down €30,453 (-61.9%), from €49,202 to €18,750
- Other operating charges +€12,003
up €12,003 (+117.9%), from €10,178 to €22,182
- Depreciation -€3,211
down €3,211 (-3.5%), from €90,937 to €87,726
- Financial income +€2,689
new in 2025: €2,689
of which Non-recurring financial income: +€2,686
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 | €1,461,421 | €1,382,084 | -€79,337 | -5.4% |
| Fixed assets | 21/28 | €1,418,243 | €1,330,518 | -€87,726 | -6.2% |
| Tangible fixed assets | 22/27 | €1,418,114 | €1,330,389 | -€87,726 | -6.2% |
| Land and buildings | 22 | €1,393,512 | €1,312,327 | -€81,186 | -5.8% |
| Plant, machinery and equipment | 23 | €2,003 | €1,256 | -€748 | -37.3% |
| Furniture and vehicles | 24 | €22,599 | €16,806 | -€5,792 | -25.6% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €43,178 | €51,566 | +€8,388 | +19.4% |
| Amounts receivable within one year | 40/41 | €19,301 | €32,521 | +€13,220 | +68.5% |
| Trade receivables | 40 | €10,262 | €21,031 | +€10,769 | +104.9% |
| Other amounts receivable | 41 | €9,039 | €11,489 | +€2,451 | +27.1% |
| Cash at bank and in hand | 54/58 | €22,592 | €17,811 | -€4,781 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,285 | €1,235 | -€50 | -3.9% |
| Total equity and liabilities | 10/49 | €1,461,421 | €1,382,084 | -€79,337 | -5.4% |
| Equity | 10/15 | €802,097 | €815,966 | +€13,869 | +1.7% |
| Contributions | 10/11 | €1,371,840 | €1,371,840 | = | 0.0% |
| Capital | 10 | €1,371,840 | €1,371,840 | = | 0.0% |
| Issued capital | 100 | €1,371,840 | €1,371,840 | = | 0.0% |
| Reserves | 13 | €65,881 | €65,881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,683 | €59,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€635,624 | -€621,755 | +€13,869 | +2.2% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €654,324 | €561,118 | -€93,206 | -14.2% |
| Amounts payable after more than one year | 17 | €70,763 | €157,471 | +€86,708 | +122.5% |
| Financial debts | 170/4 | €70,763 | €157,471 | +€86,708 | +122.5% |
| Amounts payable within one year | 42/48 | €583,561 | €403,647 | -€179,914 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €180,600 | €57,715 | -€122,885 | -68.0% |
| Trade debts | 44 | €19,293 | €28,452 | +€9,159 | +47.5% |
| Suppliers | 440/4 | €19,293 | €28,452 | +€9,159 | +47.5% |
| Taxes, remuneration and social security | 45 | €13,962 | €9,675 | -€4,287 | -30.7% |
| Taxes | 450/3 | €8,757 | - | -€8,757 | |
| Remuneration and social security | 454/9 | €5,206 | €9,675 | +€4,469 | +85.9% |
| Other amounts payable | 47/48 | €369,706 | €307,806 | -€61,900 | -16.7% |
| Remuneration, social security and pensions | 62 | €49,202 | €18,750 | -€30,453 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,937 | €87,726 | -€3,211 | -3.5% |
| Other operating charges | 640/8 | €10,178 | €22,182 | +€12,003 | +117.9% |
| Gross operating margin | 9900 | €230,318 | €150,172 | -€80,147 | -34.8% |
| Operating profit (loss) | 9901 | €80,001 | €21,515 | -€58,486 | -73.1% |
| Financial income | 75/76B | - | €2,689 | +€2,689 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Non-recurring financial income | 76B | - | €2,686 | +€2,686 | |
| Financial charges | 65/66B | €8,175 | €10,335 | +€2,160 | +26.4% |
| Recurring financial charges | 65 | €8,175 | €10,335 | +€2,160 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €71,826 | €13,869 | -€57,957 | -80.7% |
| Income taxes | 67/77 | €277 | - | -€277 | |
| Profit (loss) for the period | 9904 | €71,549 | €13,869 | -€57,680 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,549 | €13,869 | -€57,680 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.