ISSA W: 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.
ISSA W
Largest movements
- Cash +€99,414
up €99,414 (+223%), from €44,498 to €143,912
mainly Net result for the year (+€94,427) and Trade debts (+€3,953)
- Profit (loss) carried forward +€94,427
up €94,427 (+255%), from €36,974 to €131,401
- Trade debts +€3,953
up €3,953 (+142%), from €2,779 to €6,732
- Tax, wage and social debts +€2,000
up €2,000 (+35.3%), from €5,673 to €7,674
- Gross operating margin +€75,400
up €75,400 (+157%), from €48,079 to €123,479
- Taxes +€16,338
up €16,338 (+169%), from €9,688 to €26,026
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 | €46,176 | €146,790 | +€100,614 | +218% |
| Current assets | 29/58 | €46,176 | €146,790 | +€100,614 | +218% |
| Amounts receivable within one year | 40/41 | €579 | €324 | -€255 | -44.1% |
| Other amounts receivable | 41 | €579 | €324 | -€255 | -44.1% |
| Cash at bank and in hand | 54/58 | €44,498 | €143,912 | +€99,414 | +223% |
| Deferred charges and accrued income | 490/1 | €1,099 | €2,554 | +€1,455 | +132% |
| Total equity and liabilities | 10/49 | €46,176 | €146,790 | +€100,614 | +218% |
| Equity | 10/15 | €37,474 | €131,901 | +€94,427 | +252% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,974 | €131,401 | +€94,427 | +255% |
| Amounts payable | 17/49 | €8,702 | €14,889 | +€6,187 | +71.1% |
| Amounts payable within one year | 42/48 | €8,452 | €14,639 | +€6,187 | +73.2% |
| Trade debts | 44 | €2,779 | €6,732 | +€3,953 | +142% |
| Suppliers | 440/4 | €2,779 | €6,732 | +€3,953 | +142% |
| Taxes, remuneration and social security | 45 | €5,673 | €7,674 | +€2,000 | +35.3% |
| Taxes | 450/3 | €5,673 | €7,674 | +€2,000 | +35.3% |
| Other amounts payable | 47/48 | - | €234 | +€234 | |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €758 | €620 | -€138 | -18.2% |
| Gross operating margin | 9900 | €48,079 | €123,479 | +€75,400 | +157% |
| Operating profit (loss) | 9901 | €47,320 | €122,859 | +€75,538 | +160% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100% |
| Financial charges | 65/66B | €2,221 | €2,406 | +€184 | +8.3% |
| Recurring financial charges | 65 | €2,221 | €2,406 | +€184 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €45,122 | €120,453 | +€75,331 | +167% |
| Income taxes | 67/77 | €9,688 | €26,026 | +€16,338 | +169% |
| Profit (loss) for the period | 9904 | €35,434 | €94,427 | +€58,993 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €35,434 | €94,427 | +€58,993 | +166% |
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 15 October 2026 via checked.be.