ISM rue Basse Projet: what changed
What changed
ISM rue Basse Projet
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
-€9,620
2024 · -€10,834+€1,214
Equity
-€12,740
2024 · -€3,120-€9,620
Cash
-
2024 · €772-€772
Balance sheet total
€794,481
2024 · €73,958+€720,523
Largest movements
Assets
- Tangible fixed assets +€708,384
up €708,384 (+968%), from €73,181 to €781,565
- Receivables within one year +€10,665
up €10,665 (+211,597%), from €5 to €10,670
Equity and liabilities
- Other debts +€532,224
up €532,224 (+30,353%), from €1,753 to €533,977
- Short-term financial debts +€111,449
new in 2025: €111,449
- Trade debts +€86,471
up €86,471 (+115%), from €74,998 to €161,469
- Profit (loss) carried forward -€9,620
down €9,620 (-14.1%), from -€68,120 to -€77,740
Income statement
- Gross operating margin +€1,227
up €1,227 (+11.9%), from -€10,327 to -€9,100
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
-€10,834
Gross operating margin
+€1,227
Other operating charges
-€12
Financial charges
-€0
Result 2025
-€9,620
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
+€596,163
Investment
-€708,384
Financing
+€111,449
Cash 2024
€772
From operations (derived)
+€596,163
Net result for the year
-€9,620
Receivables within one year
-€10,665
Deferred charges and accrued income
-€2,247
Trade debts
+€86,471
Other debts
+€532,224
Investment (derived)
-€708,384
Investment in fixed assets (net)
-€708,384
Financing
+€111,449
Short-term financial debts
+€111,449
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,958 | €794,481 | +€720,523 | +974% |
| Fixed assets | 21/28 | €73,181 | €781,565 | +€708,384 | +968% |
| Tangible fixed assets | 22/27 | €73,181 | €781,565 | +€708,384 | +968% |
| Land and buildings | 22 | €73,181 | €781,565 | +€708,384 | +968% |
| Current assets | 29/58 | €777 | €12,916 | +€12,139 | +1,562% |
| Amounts receivable within one year | 40/41 | €5 | €10,670 | +€10,665 | +211,597% |
| Other amounts receivable | 41 | €5 | €10,670 | +€10,665 | +211,597% |
| Cash at bank and in hand | 54/58 | €772 | - | -€772 | |
| Deferred charges and accrued income | 490/1 | - | €2,247 | +€2,247 | |
| Total equity and liabilities | 10/49 | €73,958 | €794,481 | +€720,523 | +974% |
| Equity | 10/15 | -€3,120 | -€12,740 | -€9,620 | -308% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,120 | -€77,740 | -€9,620 | -14.1% |
| Amounts payable | 17/49 | €77,079 | €807,222 | +€730,143 | +947% |
| Amounts payable within one year | 42/48 | €76,752 | €806,895 | +€730,143 | +951% |
| Financial debts | 43 | - | €111,449 | +€111,449 | |
| Credit institutions | 430/8 | - | €111,449 | +€111,449 | |
| Trade debts | 44 | €74,998 | €161,469 | +€86,471 | +115% |
| Suppliers | 440/4 | €74,998 | €161,469 | +€86,471 | +115% |
| Other amounts payable | 47/48 | €1,753 | €533,977 | +€532,224 | +30,353% |
| Accrued charges and deferred income | 492/3 | €327 | €327 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,327 | -€9,100 | +€1,227 | +11.9% |
| Operating profit (loss) | 9901 | -€10,714 | -€9,500 | +€1,214 | +11.3% |
| Financial charges | 65/66B | €120 | €120 | +€0 | +0.3% |
| Recurring financial charges | 65 | €120 | €120 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,834 | -€9,620 | +€1,214 | +11.2% |
| Profit (loss) for the period | 9904 | -€10,834 | -€9,620 | +€1,214 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,834 | -€9,620 | +€1,214 | +11.2% |
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 7 November 2026 via checked.be.