ispra: what changed
Two fiscal 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.
ispra
Largest movements
- Cash -€138
down €138 (-59.2%), from €233 to €95
mainly Net result for the year (-€138)
- Profit (loss) carried forward -€138
down €138 (-1.1%), from -€12,159 to -€12,297
- Gross operating margin -€387
no longer reported in 2025 (was €387)
- Other operating charges -€374
down €374 (-81.0%), from €462 to €88
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.
Cash bridge derived
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 | €241 | €103 | -€138 | -57.3% |
| Fixed assets | 21/28 | €8 | €8 | = | 0.0% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €233 | €95 | -€138 | -59.2% |
| Cash at bank and in hand | 54/58 | €233 | €95 | -€138 | -59.2% |
| Total equity and liabilities | 10/49 | €241 | €103 | -€138 | -57.3% |
| Equity | 10/15 | €241 | €103 | -€138 | -57.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,159 | -€12,297 | -€138 | -1.1% |
| Other operating charges | 640/8 | €462 | €88 | -€374 | -81.0% |
| Gross operating margin | 9900 | €387 | - | -€387 | |
| Operating profit (loss) | 9901 | -€75 | -€88 | -€13 | -17.3% |
| Financial charges | 65/66B | €51 | €50 | -€1 | -2.0% |
| Recurring financial charges | 65 | €51 | €50 | -€1 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€126 | -€138 | -€12 | -9.5% |
| Profit (loss) for the period | 9904 | -€126 | -€138 | -€12 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€126 | -€138 | -€12 | -9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.