ISISMART: 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.
ISISMART
Largest movements
- Receivables within one year +€2,083
up €2,083 (+2.2%), from €95,798 to €97,881
of which Other amounts receivable: +€2,000
- Cash +€1,979
up €1,979 (+390%), from €507 to €2,487
mainly Net result for the year (+€12,243) and Trade debts (+€1,001)
- Profit (loss) carried forward +€12,243
up €12,243 (+23.9%), from €51,291 to €63,535
- Other debts -€9,033
down €9,033 (-45.1%), from €20,025 to €10,992
- Gross operating margin +€3,702
up €3,702 (+40.5%), from €9,131 to €12,832
- Depreciation -€242
down €242 (-41.1%), from €588 to €346
- Financial charges -€224
down €224 (-47.9%), from €467 to €243
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 | €96,651 | €101,368 | +€4,717 | +4.9% |
| Fixed assets | 21/28 | €346 | - | -€346 | |
| Tangible fixed assets | 22/27 | €346 | - | -€346 | |
| Furniture and vehicles | 24 | €183 | - | -€183 | |
| Other tangible fixed assets | 26 | €163 | - | -€163 | |
| Current assets | 29/58 | €96,305 | €101,368 | +€5,063 | +5.3% |
| Amounts receivable within one year | 40/41 | €95,798 | €97,881 | +€2,083 | +2.2% |
| Trade receivables | 40 | €92,798 | €92,881 | +€83 | +0.1% |
| Other amounts receivable | 41 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €507 | €2,487 | +€1,979 | +390% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €96,651 | €101,368 | +€4,717 | +4.9% |
| Equity | 10/15 | €71,751 | €83,995 | +€12,243 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,291 | €63,535 | +€12,243 | +23.9% |
| Amounts payable | 17/49 | €24,900 | €17,373 | -€7,527 | -30.2% |
| Amounts payable within one year | 42/48 | €24,900 | €17,077 | -€7,822 | -31.4% |
| Trade debts | 44 | €3,478 | €4,479 | +€1,001 | +28.8% |
| Suppliers | 440/4 | €3,478 | €4,479 | +€1,001 | +28.8% |
| Taxes, remuneration and social security | 45 | €1,397 | €1,606 | +€210 | +15.0% |
| Taxes | 450/3 | €1,397 | €1,606 | +€210 | +15.0% |
| Other amounts payable | 47/48 | €20,025 | €10,992 | -€9,033 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €296 | +€296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €346 | -€242 | -41.1% |
| Gross operating margin | 9900 | €9,131 | €12,832 | +€3,702 | +40.5% |
| Operating profit (loss) | 9901 | €8,543 | €12,486 | +€3,943 | +46.2% |
| Financial charges | 65/66B | €467 | €243 | -€224 | -47.9% |
| Recurring financial charges | 65 | €467 | €243 | -€224 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €8,076 | €12,243 | +€4,167 | +51.6% |
| Profit (loss) for the period | 9904 | €8,076 | €12,243 | +€4,167 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,076 | €12,243 | +€4,167 | +51.6% |
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 30 October 2026 via checked.be.