ISM GROUP: 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.
ISM GROUP
Largest movements
- Cash +€4,549
up €4,549 (+171%), from €2,658 to €7,207
mainly Other debts (+€2,900) and Net result for the year (+€2,023)
- Other debts +€2,900
new in 2025: €2,900
- Profit (loss) carried forward +€2,023
up €2,023 (+711%), from €284 to €2,307
- Tax, wage and social debts -€374
no longer reported in 2025 (was €374)
- Turnover -€11,084
no longer reported in 2025 (was €11,084)
- Purchases and services -€10,782
no longer reported in 2025 (was €10,782)
- Gross operating margin +€1,838
up €1,838 (+610%), from €301 to €2,139
- Financial charges +€114
up €114 (+6,281%), from €2 to €116
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 | €2,658 | €7,207 | +€4,549 | +171% |
| Current assets | 29/58 | €2,658 | €7,207 | +€4,549 | +171% |
| Cash at bank and in hand | 54/58 | €2,658 | €7,207 | +€4,549 | +171% |
| Total equity and liabilities | 10/49 | €2,658 | €7,207 | +€4,549 | +171% |
| Equity | 10/15 | €2,284 | €4,307 | +€2,023 | +88.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284 | €2,307 | +€2,023 | +711% |
| Amounts payable | 17/49 | €374 | €2,900 | +€2,526 | +676% |
| Amounts payable within one year | 42/48 | €374 | €2,900 | +€2,526 | +676% |
| Taxes, remuneration and social security | 45 | €374 | - | -€374 | |
| Remuneration and social security | 454/9 | €374 | - | -€374 | |
| Other amounts payable | 47/48 | - | €2,900 | +€2,900 | |
| Turnover | 70 | €11,084 | - | -€11,084 | |
| Non-recurring operating income | 76A | €77 | - | -€77 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,782 | - | -€10,782 | |
| Other operating charges | 640/8 | €15 | - | -€15 | |
| Gross operating margin | 9900 | €301 | €2,139 | +€1,838 | +610% |
| Operating profit (loss) | 9901 | €286 | €2,139 | +€1,853 | +647% |
| Financial charges | 65/66B | €2 | €116 | +€114 | +6,281% |
| Recurring financial charges | 65 | €2 | €116 | +€114 | +6,281% |
| Profit (loss) for the period before taxes | 9903 | €284 | €2,023 | +€1,739 | +611% |
| Profit (loss) for the period | 9904 | €284 | €2,023 | +€1,739 | +611% |
| Profit (loss) for the period to be appropriated | 9905 | €284 | €2,023 | +€1,739 | +611% |
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 21 October 2026 via checked.be.