ISS PRO: 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.
ISS PRO
Largest movements
- Cash -€1,268
down €1,268 (-39.4%), from €3,221 to €1,954
mainly Net result for the year (-€1,680) and Stocks and contracts (-€530)
- Stocks and contracts +€530
new in 2025: €530
- Profit (loss) carried forward -€1,680
down €1,680 (-66.8%), from -€2,513 to -€4,193
- Tax, wage and social debts +€1,017
up €1,017 (+121%), from €840 to €1,857
of which Remuneration and social security: +€989
- Other debts -€298
down €298 (-19.6%), from €1,517 to €1,219
- Trade debts +€223
up €223 (+59.1%), from €377 to €600
- Staff costs -€1,764
no longer reported in 2025 (was €1,764)
- Gross operating margin -€934
down €934 (-125%), from -€746 to -€1,680
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 | €3,221 | €2,484 | -€738 | -22.9% |
| Current assets | 29/58 | €3,221 | €2,484 | -€738 | -22.9% |
| Stocks and contracts in progress | 3 | - | €530 | +€530 | |
| Stocks | 30/36 | - | €530 | +€530 | |
| Cash at bank and in hand | 54/58 | €3,221 | €1,954 | -€1,268 | -39.4% |
| Total equity and liabilities | 10/49 | €3,221 | €2,484 | -€738 | -22.9% |
| Equity | 10/15 | €487 | -€1,193 | -€1,680 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,513 | -€4,193 | -€1,680 | -66.8% |
| Amounts payable | 17/49 | €2,734 | €3,677 | +€942 | +34.5% |
| Amounts payable within one year | 42/48 | €2,734 | €3,677 | +€942 | +34.5% |
| Trade debts | 44 | €377 | €600 | +€223 | +59.1% |
| Suppliers | 440/4 | €377 | €600 | +€223 | +59.1% |
| Taxes, remuneration and social security | 45 | €840 | €1,857 | +€1,017 | +121% |
| Taxes | 450/3 | - | €28 | +€28 | |
| Remuneration and social security | 454/9 | €840 | €1,829 | +€989 | +118% |
| Other amounts payable | 47/48 | €1,517 | €1,219 | -€298 | -19.6% |
| Remuneration, social security and pensions | 62 | €1,764 | - | -€1,764 | |
| Gross operating margin | 9900 | -€746 | -€1,680 | -€934 | -125% |
| Operating profit (loss) | 9901 | -€2,509 | -€1,680 | +€830 | +33.1% |
| Financial charges | 65/66B | €4 | €0 | -€4 | -99.5% |
| Recurring financial charges | 65 | €4 | €0 | -€4 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,513 | -€1,680 | +€833 | +33.2% |
| Profit (loss) for the period | 9904 | -€2,513 | -€1,680 | +€833 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,513 | -€1,680 | +€833 | +33.2% |
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 14 October 2026 via checked.be.