ISMA EASY SERVICES: 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.
ISMA EASY SERVICES
Largest movements
- Cash -€22,318
down €22,318 (-93.7%), from €23,807 to €1,489
mainly Investment in fixed assets (net) (-€23,925) and Net result for the year (-€5,913)
- Tangible fixed assets +€20,565
up €20,565 (+332%), from €6,188 to €26,753
of which Land and buildings: +€23,200
- Receivables within one year -€1,095
down €1,095 (-8.4%), from €13,063 to €11,968
of which Other amounts receivable: -€5,475
- Profit (loss) carried forward -€5,912
down €5,912 (-17.3%), from €34,209 to €28,297
- Tax, wage and social debts +€1,626
new in 2025: €1,626
of which Remuneration and social security: +€1,500
- Other debts +€883
up €883 (+21.9%), from €4,023 to €4,906
- Gross operating margin -€16,364
down €16,364 (-72.3%), from €22,619 to €6,255
- Taxes +€8,774
up €8,774, from -€1,448 to €7,326
- Depreciation +€1,643
up €1,643 (+95.7%), from €1,717 to €3,360
- Other operating charges -€574
down €574 (-60.1%), from €955 to €381
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 | €44,234 | €41,000 | -€3,234 | -7.3% |
| Fixed assets | 21/28 | €6,286 | €26,851 | +€20,565 | +327% |
| Tangible fixed assets | 22/27 | €6,188 | €26,753 | +€20,565 | +332% |
| Land and buildings | 22 | - | €23,200 | +€23,200 | |
| Plant, machinery and equipment | 23 | €862 | €431 | -€431 | -50.0% |
| Furniture and vehicles | 24 | €5,326 | €3,122 | -€2,204 | -41.4% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €37,948 | €14,149 | -€23,799 | -62.7% |
| Amounts receivable within one year | 40/41 | €13,063 | €11,968 | -€1,095 | -8.4% |
| Trade receivables | 40 | €6,429 | €10,809 | +€4,380 | +68.1% |
| Other amounts receivable | 41 | €6,634 | €1,159 | -€5,475 | -82.5% |
| Cash at bank and in hand | 54/58 | €23,807 | €1,489 | -€22,318 | -93.7% |
| Deferred charges and accrued income | 490/1 | €1,078 | €692 | -€386 | -35.8% |
| Total equity and liabilities | 10/49 | €44,234 | €41,000 | -€3,234 | -7.3% |
| Equity | 10/15 | €39,209 | €33,297 | -€5,912 | -15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,209 | €28,297 | -€5,912 | -17.3% |
| Amounts payable | 17/49 | €5,025 | €7,703 | +€2,678 | +53.3% |
| Amounts payable within one year | 42/48 | €5,025 | €7,703 | +€2,678 | +53.3% |
| Trade debts | 44 | €1,002 | €1,171 | +€169 | +16.9% |
| Suppliers | 440/4 | €1,002 | €1,171 | +€169 | +16.9% |
| Taxes, remuneration and social security | 45 | - | €1,626 | +€1,626 | |
| Taxes | 450/3 | - | €126 | +€126 | |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €4,023 | €4,906 | +€883 | +21.9% |
| Non-recurring operating income | 76A | €6,727 | - | -€6,727 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €3,360 | +€1,643 | +95.7% |
| Other operating charges | 640/8 | €955 | €381 | -€574 | -60.1% |
| Non-recurring operating charges | 66A | - | €983 | +€983 | |
| Gross operating margin | 9900 | €22,619 | €6,255 | -€16,364 | -72.3% |
| Operating profit (loss) | 9901 | €19,947 | €1,531 | -€18,416 | -92.3% |
| Financial income | 75/76B | €2 | €38 | +€36 | +1,954% |
| Recurring financial income | 75 | €2 | €38 | +€36 | +1,954% |
| Non-recurring financial income | 76B | - | €38 | +€38 | |
| Financial charges | 65/66B | €101 | €156 | +€55 | +53.9% |
| Recurring financial charges | 65 | €101 | €156 | +€55 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €19,848 | €1,413 | -€18,435 | -92.9% |
| Income taxes | 67/77 | -€1,448 | €7,326 | +€8,774 | |
| Profit (loss) for the period | 9904 | €21,296 | -€5,913 | -€27,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,296 | -€5,913 | -€27,209 |
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 15 October 2026 via checked.be.