Isma Multiservice: 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 Multiservice
Largest movements
- Receivables within one year +€18,528
up €18,528 (+303%), from €6,109 to €24,637
of which Trade receivables: +€14,967
- Trade debts +€15,743
new in 2025: €15,743
- Reserves +€4,182
up €4,182 (+219%), from €1,910 to €6,091
- Tax, wage and social debts -€819
down €819 (-33.7%), from €2,427 to €1,608
of which Remuneration and social security: -€796
- Other debts -€785
down €785 (-100%), from €785 to €0
- Gross operating margin +€2,580
up €2,580 (+75.9%), from €3,400 to €5,980
- Depreciation -€845
down €845 (-100%), from €845 to €0
- Taxes +€616
up €616 (+124%), from €496 to €1,112
- Other operating charges +€400
new in 2025: €400
- Financial charges +€208
up €208 (+140%), from €149 to €356
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 | €6,622 | €24,943 | +€18,321 | +277% |
| Formation expenses | 20 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €6,337 | €24,658 | +€18,321 | +289% |
| Amounts receivable within one year | 40/41 | €6,109 | €24,637 | +€18,528 | +303% |
| Trade receivables | 40 | €1,743 | €16,710 | +€14,967 | +858% |
| Other amounts receivable | 41 | €4,366 | €7,927 | +€3,561 | +81.6% |
| Cash at bank and in hand | 54/58 | €228 | €21 | -€207 | -90.9% |
| Total equity and liabilities | 10/49 | €6,622 | €24,943 | +€18,321 | +277% |
| Equity | 10/15 | €3,410 | €7,591 | +€4,182 | +123% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €1,910 | €6,091 | +€4,182 | +219% |
| Distributable reserves | 133 | €1,910 | €6,091 | +€4,182 | +219% |
| Amounts payable | 17/49 | €3,212 | €17,352 | +€14,139 | +440% |
| Amounts payable within one year | 42/48 | €3,212 | €17,352 | +€14,139 | +440% |
| Trade debts | 44 | - | €15,743 | +€15,743 | |
| Suppliers | 440/4 | - | €15,743 | +€15,743 | |
| Taxes, remuneration and social security | 45 | €2,427 | €1,608 | -€819 | -33.7% |
| Taxes | 450/3 | €1,631 | €1,608 | -€23 | -1.4% |
| Remuneration and social security | 454/9 | €796 | €0 | -€796 | -100% |
| Other amounts payable | 47/48 | €785 | €0 | -€785 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €0 | -€845 | -100% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €3,400 | €5,980 | +€2,580 | +75.9% |
| Operating profit (loss) | 9901 | €2,554 | €5,580 | +€3,026 | +118% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €149 | €356 | +€208 | +140% |
| Recurring financial charges | 65 | €149 | €356 | +€208 | +140% |
| Profit (loss) for the period before taxes | 9903 | €2,406 | €5,294 | +€2,888 | +120% |
| Income taxes | 67/77 | €496 | €1,112 | +€616 | +124% |
| Profit (loss) for the period | 9904 | €1,910 | €4,182 | +€2,272 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €1,910 | €4,182 | +€2,272 | +119% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.