Israya: 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.
Israya
Largest movements
- Tangible fixed assets -€21,946
down €21,946 (-23.3%), from €94,045 to €72,099
of which Furniture and vehicles: -€14,581
- Receivables within one year +€14,985
up €14,985 (+130.2%), from €11,512 to €26,497
of which Trade receivables: +€12,269
- Cash -€11,407
down €11,407 (-55.3%), from €20,634 to €9,227
mainly Receivables within one year (-€14,985) and Debts after one year (-€14,355)
- Stocks and contracts +€1,427
up €1,427 (+22.1%), from €6,452 to €7,880
- Debts after one year -€14,355
down €14,355 (-33.9%), from €42,316 to €27,961
- Other debts -€13,768
down €13,768 (-30.1%), from €45,692 to €31,924
- Trade debts +€11,236
up €11,236 (+444.2%), from €2,530 to €13,766
- Profit (loss) carried forward +€8,556
up €8,556 (+69.2%), from -€12,373 to -€3,817
- Tax, wage and social debts -€4,567
down €4,567 (-19.7%), from €23,168 to €18,602
of which Remuneration and social security: -€10,849
- Staff costs -€165,330
no longer reported in 2025 (was €165,330)
- Gross operating margin -€154,638
down €154,638 (-78.0%), from €198,292 to €43,653
- Depreciation +€11,068
up €11,068 (+101.8%), from €10,878 to €21,946
- Other operating charges +€5,605
up €5,605 (+196.0%), from €2,860 to €8,465
- Taxes -€5,160
down €5,160, from €4,091 to -€1,069
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 | €132,891 | €116,802 | -€16,089 | -12.1% |
| Fixed assets | 21/28 | €94,045 | €72,099 | -€21,946 | -23.3% |
| Tangible fixed assets | 22/27 | €94,045 | €72,099 | -€21,946 | -23.3% |
| Plant, machinery and equipment | 23 | €17,696 | €14,629 | -€3,068 | -17.3% |
| Furniture and vehicles | 24 | €68,740 | €54,159 | -€14,581 | -21.2% |
| Leasing and similar rights | 25 | €6,713 | €2,548 | -€4,165 | -62.0% |
| Other tangible fixed assets | 26 | €895 | €762 | -€133 | -14.8% |
| Current assets | 29/58 | €38,846 | €44,703 | +€5,857 | +15.1% |
| Stocks and contracts in progress | 3 | €6,452 | €7,880 | +€1,427 | +22.1% |
| Stocks | 30/36 | €6,452 | €7,880 | +€1,427 | +22.1% |
| Amounts receivable within one year | 40/41 | €11,512 | €26,497 | +€14,985 | +130.2% |
| Trade receivables | 40 | €5,534 | €17,803 | +€12,269 | +221.7% |
| Other amounts receivable | 41 | €5,979 | €8,694 | +€2,715 | +45.4% |
| Cash at bank and in hand | 54/58 | €20,634 | €9,227 | -€11,407 | -55.3% |
| Deferred charges and accrued income | 490/1 | €247 | €1,100 | +€853 | +344.7% |
| Total equity and liabilities | 10/49 | €132,891 | €116,802 | -€16,089 | -12.1% |
| Equity | 10/15 | -€373 | €8,183 | +€8,556 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,373 | -€3,817 | +€8,556 | +69.2% |
| Amounts payable | 17/49 | €133,264 | €108,619 | -€24,645 | -18.5% |
| Amounts payable after more than one year | 17 | €42,316 | €27,961 | -€14,355 | -33.9% |
| Financial debts | 170/4 | €42,316 | €27,961 | -€14,355 | -33.9% |
| Amounts payable within one year | 42/48 | €90,948 | €80,658 | -€10,290 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €19,558 | €16,367 | -€3,192 | -16.3% |
| Trade debts | 44 | €2,530 | €13,766 | +€11,236 | +444.2% |
| Suppliers | 440/4 | €2,530 | €13,766 | +€11,236 | +444.2% |
| Taxes, remuneration and social security | 45 | €23,168 | €18,602 | -€4,567 | -19.7% |
| Taxes | 450/3 | - | €6,282 | +€6,282 | |
| Remuneration and social security | 454/9 | €23,168 | €12,320 | -€10,849 | -46.8% |
| Other amounts payable | 47/48 | €45,692 | €31,924 | -€13,768 | -30.1% |
| Remuneration, social security and pensions | 62 | €165,330 | - | -€165,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,878 | €21,946 | +€11,068 | +101.8% |
| Other operating charges | 640/8 | €2,860 | €8,465 | +€5,605 | +196.0% |
| Gross operating margin | 9900 | €198,292 | €43,653 | -€154,638 | -78.0% |
| Operating profit (loss) | 9901 | €19,224 | €13,242 | -€5,981 | -31.1% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €2,861 | €5,894 | +€3,032 | +106.0% |
| Recurring financial charges | 65 | €2,861 | €5,894 | +€3,032 | +106.0% |
| Profit (loss) for the period before taxes | 9903 | €16,362 | €7,487 | -€8,876 | -54.2% |
| Income taxes | 67/77 | €4,091 | -€1,069 | -€5,160 | |
| Profit (loss) for the period | 9904 | €12,272 | €8,556 | -€3,716 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,272 | €8,556 | -€3,716 | -30.3% |
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 9 October 2026 via checked.be.