ISME: 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.
ISME
Largest movements
- Cash +€8,363
up €8,363 (+418%), from €2,000 to €10,363
mainly Other debts (+€22,349) and Tax, wage and social debts (+€3,452)
- Receivables within one year +€4,500
new in 2025: €4,500
of which Trade receivables: +€4,000
- Other debts +€22,349
new in 2025: €22,349
- Profit (loss) carried forward -€15,282
new in 2025: -€15,282
- Tax, wage and social debts +€3,452
new in 2025: €3,452
- Trade debts +€2,343
new in 2025: €2,343
- Gross operating margin -€14,972
new in 2025: -€14,972
- Financial charges +€310
new in 2025: €310
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,000 | €14,863 | +€12,863 | +643% |
| Current assets | 29/58 | €2,000 | €14,863 | +€12,863 | +643% |
| Amounts receivable within one year | 40/41 | - | €4,500 | +€4,500 | |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €2,000 | €10,363 | +€8,363 | +418% |
| Total equity and liabilities | 10/49 | €2,000 | €14,863 | +€12,863 | +643% |
| Equity | 10/15 | €2,000 | -€13,282 | -€15,282 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,282 | -€15,282 | |
| Amounts payable | 17/49 | - | €28,145 | +€28,145 | |
| Amounts payable within one year | 42/48 | - | €28,145 | +€28,145 | |
| Trade debts | 44 | - | €2,343 | +€2,343 | |
| Suppliers | 440/4 | - | €2,343 | +€2,343 | |
| Taxes, remuneration and social security | 45 | - | €3,452 | +€3,452 | |
| Taxes | 450/3 | - | €3,452 | +€3,452 | |
| Other amounts payable | 47/48 | - | €22,349 | +€22,349 | |
| Gross operating margin | 9900 | - | -€14,972 | -€14,972 | |
| Operating profit (loss) | 9901 | - | -€14,972 | -€14,972 | |
| Financial charges | 65/66B | - | €310 | +€310 | |
| Recurring financial charges | 65 | - | €310 | +€310 | |
| Profit (loss) for the period before taxes | 9903 | - | -€15,282 | -€15,282 | |
| Profit (loss) for the period | 9904 | - | -€15,282 | -€15,282 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€15,282 | -€15,282 |
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 18 October 2026 via checked.be.