ISS FACILITY SERVICES: 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.
What changed
ISS FACILITY SERVICES
NACE 81.220, Other building cleaning and industrial cleaning
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11.2m
2024 · €12.9m-€1.7m
Equity
€49.3m
2024 · €47.1m+€2.2m
Cash
€870,700
2024 · €861,382+€9,319
Balance sheet total
€148.0m
2024 · €211.5m-€63.5m
Largest movements
Assets
- Receivables within one year -€62.3m
down €62.3m (-34.1%), from €182.5m to €120.2m
of which Other amounts receivable: -€59.7m
Equity and liabilities
- Other debts -€56.3m
down €56.3m (-61.1%), from €92.2m to €35.9m
- Tax, wage and social debts -€4.5m
down €4.5m (-11.8%), from €38.5m to €34.0m
of which Remuneration and social security: -€3.3m
- Trade debts -€3.2m
down €3.2m (-10.9%), from €29.1m to €26.0m
- Reserves +€2.2m
up €2.2m (+17.4%), from €12.4m to €14.6m
of which Distributable reserves: +€2.2m
Income statement
- Turnover -€9.9m
down €9.9m (-2.8%), from €360.1m to €350.1m
- Staff costs -€5.4m
down €5.4m (-2.2%), from €243.8m to €238.4m
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.
Result 2024
€12.9m
Turnover
-€9.9m
Other operating income
-€82,998
Goods and materials
+€1.1m
Services and other goods
+€2.9m
Staff costs
+€5.4m
Depreciation
-€229,349
Write-downs
+€324,119
Provisions
-€62,298
Other operating charges
+€382,807
Other operating items
-€85,834
Financial income
-€2.5m
Financial charges
+€310,344
Taxes
+€772,514
Result 2025
€11.2m
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.
From operations
+€9.8m
Investment
-€899,274
Financing
-€8.9m
Cash 2024
€861,382
From operations (derived)
+€9.8m
Net result for the year
+€11.2m
Depreciation
+€1.5m
Receivables within one year
+€62.3m
Deferred charges and accrued income
+€584,802
Provisions
-€56,174
Trade debts
-€3.2m
Tax, wage and social debts
-€4.5m
Advances received
-€1.4m
Other debts
-€56.3m
Accrued charges and deferred income
-€194,050
Investment (derived)
-€899,274
Investment in fixed assets (net)
-€899,274
Financing
-€8.9m
Debts after one year
+€40,005
Current portion of long-term debt
+€28,233
Contributions, distributions and other
-€9.0m
Cash 2025
€870,700
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,455,759 | €147,990,921 | -€63.5m | -30.0% |
| Fixed assets | 21/28 | €25,865,781 | €25,257,897 | -€607,885 | -2.4% |
| Intangible fixed assets | 21 | €1,108,795 | €1,102,765 | -€6,029 | -0.5% |
| Tangible fixed assets | 22/27 | €4,901,888 | €3,092,381 | -€1.8m | -36.9% |
| Land and buildings | 22 | €41,667 | - | -€41,667 | |
| Plant, machinery and equipment | 23 | €1,249,241 | €1,181,363 | -€67,878 | -5.4% |
| Furniture and vehicles | 24 | €381,701 | €122,929 | -€258,771 | -67.8% |
| Leasing and similar rights | 25 | - | €79,739 | +€79,739 | |
| Other tangible fixed assets | 26 | €1,852,716 | €1,647,338 | -€205,379 | -11.1% |
| Assets under construction and advance payments | 27 | €1,376,565 | €61,013 | -€1.3m | -95.6% |
| Financial fixed assets | 28 | €19,855,098 | €21,062,750 | +€1.2m | +6.1% |
| Affiliated companies | 280/1 | €19,811,763 | €21,011,763 | +€1.2m | +6.1% |
| Participating interests | 280 | €19,811,763 | €21,011,763 | +€1.2m | +6.1% |
| Other financial fixed assets | 284/8 | €43,336 | €50,988 | +€7,652 | +17.7% |
| Shares | 284 | €248 | €0 | -€248 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €43,088 | €50,988 | +€7,900 | +18.3% |
| Current assets | 29/58 | €185,589,977 | €122,733,024 | -€62.9m | -33.9% |
| Stocks and contracts in progress | 3 | €581,791 | €581,791 | = | 0.0% |
| Stocks | 30/36 | €581,791 | €581,791 | = | 0.0% |
| Raw materials and consumables | 30/31 | €581,791 | €581,791 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €182,451,244 | €120,169,775 | -€62.3m | -34.1% |
| Trade receivables | 40 | €55,630,424 | €53,091,719 | -€2.5m | -4.6% |
| Other amounts receivable | 41 | €126,820,819 | €67,078,055 | -€59.7m | -47.1% |
| Cash at bank and in hand | 54/58 | €861,382 | €870,700 | +€9,319 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,695,561 | €1,110,759 | -€584,802 | -34.5% |
| Total equity and liabilities | 10/49 | €211,455,759 | €147,990,921 | -€63.5m | -30.0% |
| Equity | 10/15 | €47,118,954 | €49,283,846 | +€2.2m | +4.6% |
| Contributions | 10/11 | €34,700,091 | €34,700,091 | = | 0.0% |
| Capital | 10 | €30,364,813 | €30,364,813 | = | 0.0% |
| Issued capital | 100 | €30,364,813 | €30,364,813 | = | 0.0% |
| Outside capital | 11 | €4,335,279 | €4,335,279 | = | 0.0% |
| Share premium | 1100/10 | €4,335,279 | €4,335,279 | = | 0.0% |
| Reserves | 13 | €12,418,863 | €14,583,755 | +€2.2m | +17.4% |
| Non-distributable reserves | 130/1 | €3,036,481 | €3,036,481 | = | 0.0% |
| Legal reserve | 130 | €3,036,481 | €3,036,481 | = | 0.0% |
| Tax-exempt reserves | 132 | €807,701 | €807,701 | = | 0.0% |
| Distributable reserves | 133 | €8,574,681 | €10,739,572 | +€2.2m | +25.2% |
| Provisions and deferred taxes | 16 | €278,315 | €222,141 | -€56,174 | -20.2% |
| Provisions for liabilities and charges | 160/5 | €278,315 | €222,141 | -€56,174 | -20.2% |
| Other liabilities and charges | 164/5 | €278,315 | €222,141 | -€56,174 | -20.2% |
| Amounts payable | 17/49 | €164,058,490 | €98,484,934 | -€65.6m | -40.0% |
| Amounts payable after more than one year | 17 | - | €40,005 | +€40,005 | |
| Financial debts | 170/4 | - | €40,005 | +€40,005 | |
| Leasing and similar obligations | 172 | - | €40,005 | +€40,005 | |
| Amounts payable within one year | 42/48 | €162,732,609 | €97,313,099 | -€65.4m | -40.2% |
| Current portion of amounts payable after more than one year | 42 | - | €28,233 | +€28,233 | |
| Trade debts | 44 | €29,135,366 | €25,952,670 | -€3.2m | -10.9% |
| Suppliers | 440/4 | €29,135,366 | €25,952,670 | -€3.2m | -10.9% |
| Advances received on contracts in progress | 46 | €2,861,109 | €1,468,980 | -€1.4m | -48.7% |
| Taxes, remuneration and social security | 45 | €38,538,826 | €33,989,211 | -€4.5m | -11.8% |
| Taxes | 450/3 | €4,097,668 | €2,868,055 | -€1.2m | -30.0% |
| Remuneration and social security | 454/9 | €34,441,158 | €31,121,156 | -€3.3m | -9.6% |
| Other amounts payable | 47/48 | €92,197,308 | €35,874,004 | -€56.3m | -61.1% |
| Accrued charges and deferred income | 492/3 | €1,325,881 | €1,131,831 | -€194,050 | -14.6% |
| Operating income | 70/76A | €376,681,393 | €366,651,303 | -€10.0m | -2.7% |
| Turnover | 70 | €360,050,938 | €350,103,846 | -€9.9m | -2.8% |
| Other operating income | 74 | €16,630,455 | €16,547,457 | -€82,998 | -0.5% |
| Operating charges | 60/66A | €361,105,273 | €351,405,371 | -€9.7m | -2.7% |
| Goods for resale, raw materials and consumables | 60 | €60,451,710 | €59,375,486 | -€1.1m | -1.8% |
| Purchases | 600/8 | €60,876,220 | €59,375,486 | -€1.5m | -2.5% |
| Change in stocks: decrease (increase) | 609 | -€424,509 | - | +€424,509 | |
| Services and other goods | 61 | €54,714,609 | €51,799,891 | -€2.9m | -5.3% |
| Remuneration, social security and pensions | 62 | €243,822,657 | €238,443,142 | -€5.4m | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277,809 | €1,507,158 | +€229,349 | +17.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €258,311 | -€65,808 | -€324,119 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€118,472 | -€56,174 | +€62,298 | +52.6% |
| Other operating charges | 640/8 | €691,804 | €308,997 | -€382,807 | -55.3% |
| Non-recurring operating charges | 66A | €6,845 | €92,679 | +€85,834 | +1253.9% |
| Operating profit (loss) | 9901 | €15,576,120 | €15,245,932 | -€330,188 | -2.1% |
| Financial income | 75/76B | €3,603,977 | €1,141,690 | -€2.5m | -68.3% |
| Recurring financial income | 75 | €3,594,110 | €1,141,690 | -€2.5m | -68.2% |
| Income from current assets | 751 | €3,102,967 | €931,467 | -€2.2m | -70.0% |
| Other financial income | 752/9 | €491,143 | €210,223 | -€280,920 | -57.2% |
| Non-recurring financial income | 76B | €9,867 | - | -€9,867 | |
| Financial charges | 65/66B | €1,742,770 | €1,432,426 | -€310,344 | -17.8% |
| Recurring financial charges | 65 | €1,742,770 | €1,432,178 | -€310,592 | -17.8% |
| Debt charges | 650 | €1,522,754 | €1,227,319 | -€295,435 | -19.4% |
| Other financial charges | 652/9 | €220,016 | €204,860 | -€15,157 | -6.9% |
| Non-recurring financial charges | 66B | - | €248 | +€248 | |
| Profit (loss) for the period before taxes | 9903 | €17,437,326 | €14,955,196 | -€2.5m | -14.2% |
| Income taxes | 67/77 | €4,562,818 | €3,790,304 | -€772,514 | -16.9% |
| Taxes | 670/3 | €4,745,303 | €3,790,304 | -€954,999 | -20.1% |
| Tax adjustments and reversals of tax provisions | 77 | €182,485 | - | -€182,485 | |
| Profit (loss) for the period | 9904 | €12,874,508 | €11,164,892 | -€1.7m | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,874,508 | €11,164,892 | -€1.7m | -13.3% |
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 8 October 2026 via checked.be.