ISM Archives Projet: what changed
What changed
ISM Archives Projet
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
-€844
2024 · -€15,934+€15,089
Equity
-€708
2024 · €136-€844
Cash
€467
2024 · €206+€261
Balance sheet total
€407,537
2024 · €407,856-€319
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€9,983
up €9,983 (+96.7%), from -€10,327 to -€344
- Other operating charges -€5,125
down €5,125 (-92.8%), from €5,524 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€15,934
Gross operating margin
+€9,983
Other operating charges
+€5,125
Financial charges
-€18
Result 2025
-€844
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€261
Investment
€0
Financing
€0
Cash 2024
€206
From operations (derived)
+€261
Net result for the year
-€844
Receivables within one year
+€762
Deferred charges and accrued income
-€182
Trade debts
+€525
Cash 2025
€467
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,856 | €407,537 | -€319 | -0.1% |
| Fixed assets | 21/28 | €363,588 | €363,588 | = | 0.0% |
| Tangible fixed assets | 22/27 | €363,588 | €363,588 | = | 0.0% |
| Land and buildings | 22 | €363,588 | €363,588 | = | 0.0% |
| Current assets | 29/58 | €44,269 | €43,950 | -€319 | -0.7% |
| Amounts receivable within one year | 40/41 | €44,062 | €43,301 | -€762 | -1.7% |
| Other amounts receivable | 41 | €44,062 | €43,301 | -€762 | -1.7% |
| Cash at bank and in hand | 54/58 | €206 | €467 | +€261 | +126% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €407,856 | €407,537 | -€319 | -0.1% |
| Equity | 10/15 | €136 | -€708 | -€844 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,364 | -€62,208 | -€844 | -1.4% |
| Amounts payable | 17/49 | €407,720 | €408,245 | +€525 | +0.1% |
| Amounts payable within one year | 42/48 | €407,394 | €407,919 | +€525 | +0.1% |
| Trade debts | 44 | €66,520 | €67,045 | +€525 | +0.8% |
| Suppliers | 440/4 | €66,520 | €67,045 | +€525 | +0.8% |
| Other amounts payable | 47/48 | €340,874 | €340,874 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €327 | €327 | = | 0.0% |
| Other operating charges | 640/8 | €5,524 | €400 | -€5,125 | -92.8% |
| Gross operating margin | 9900 | -€10,327 | -€344 | +€9,983 | +96.7% |
| Operating profit (loss) | 9901 | -€15,851 | -€743 | +€15,108 | +95.3% |
| Financial charges | 65/66B | €83 | €101 | +€18 | +22.2% |
| Recurring financial charges | 65 | €83 | €101 | +€18 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,934 | -€844 | +€15,089 | +94.7% |
| Profit (loss) for the period | 9904 | -€15,934 | -€844 | +€15,089 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,934 | -€844 | +€15,089 | +94.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.