ISNI Holding: 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.
ISNI Holding
Largest movements
- Cash -€9,809
down €9,809 (-70.0%), from €14,020 to €4,210
mainly Net result for the year (-€21,600) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€7,751
down €7,751 (-20.1%), from €38,569 to €30,818
- Receivables within one year +€665
up €665 (+1,527%), from €44 to €708
- Other debts +€24,358
up €24,358 (+65.5%), from €37,185 to €61,542
- Profit (loss) carried forward -€21,600
down €21,600 (-201%), from -€10,769 to -€32,369
- Contributions -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Gross operating margin -€5,194
down €5,194 (-74.2%), from -€7,001 to -€12,196
- Depreciation +€3,984
up €3,984 (+106%), from €3,767 to €7,751
- Other operating charges +€1,610
new in 2025: €1,610
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 | €52,632 | €35,736 | -€16,896 | -32.1% |
| Fixed assets | 21/28 | €38,569 | €30,818 | -€7,751 | -20.1% |
| Tangible fixed assets | 22/27 | €38,569 | €30,818 | -€7,751 | -20.1% |
| Plant, machinery and equipment | 23 | €5,393 | €3,258 | -€2,135 | -39.6% |
| Furniture and vehicles | 24 | €13,451 | €10,451 | -€3,000 | -22.3% |
| Leasing and similar rights | 25 | €19,725 | €17,109 | -€2,616 | -13.3% |
| Current assets | 29/58 | €14,063 | €4,918 | -€9,145 | -65.0% |
| Amounts receivable within one year | 40/41 | €44 | €708 | +€665 | +1,527% |
| Other amounts receivable | 41 | €44 | €708 | +€665 | +1,527% |
| Cash at bank and in hand | 54/58 | €14,020 | €4,210 | -€9,809 | -70.0% |
| Total equity and liabilities | 10/49 | €52,632 | €35,736 | -€16,896 | -32.1% |
| Equity | 10/15 | €14,231 | -€27,369 | -€41,600 | |
| Contributions | 10/11 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Profit (loss) carried forward | 14 | -€10,769 | -€32,369 | -€21,600 | -201% |
| Amounts payable | 17/49 | €38,401 | €63,105 | +€24,704 | +64.3% |
| Amounts payable within one year | 42/48 | €38,401 | €63,105 | +€24,704 | +64.3% |
| Trade debts | 44 | €1,217 | €1,563 | +€346 | +28.5% |
| Suppliers | 440/4 | €1,217 | €1,563 | +€346 | +28.5% |
| Other amounts payable | 47/48 | €37,185 | €61,542 | +€24,358 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €7,751 | +€3,984 | +106% |
| Other operating charges | 640/8 | - | €1,610 | +€1,610 | |
| Gross operating margin | 9900 | -€7,001 | -€12,196 | -€5,194 | -74.2% |
| Operating profit (loss) | 9901 | -€10,769 | -€21,557 | -€10,788 | -100% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | -€10,769 | -€21,600 | -€10,831 | -101% |
| Profit (loss) for the period | 9904 | -€10,769 | -€21,600 | -€10,831 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,769 | -€21,600 | -€10,831 | -101% |
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 30 October 2026 via checked.be.