ISSAM ELECTRO: 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.
ISSAM ELECTRO
Largest movements
- Cash -€9,995
down €9,995 (-68.6%), from €14,579 to €4,584
mainly Tax, wage and social debts (-€8,447) and Advances received (-€6,000)
- Stocks and contracts -€2,980
down €2,980 (-18.6%), from €16,050 to €13,070
- Tax, wage and social debts -€8,447
down €8,447 (-86.6%), from €9,756 to €1,310
- Advances received -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward -€4,757
down €4,757, from €4,274 to -€483
- Other debts +€3,800
up €3,800 (+226%), from €1,685 to €5,485
- Trade debts +€2,429
up €2,429 (+54.9%), from €4,422 to €6,851
- Gross operating margin -€12,489
down €12,489 (-85.0%), from €14,690 to €2,201
- Staff costs -€6,185
down €6,185 (-61.8%), from €10,013 to €3,828
- Taxes +€1,800
new in 2025: €1,800
- Other operating charges -€341
down €341 (-22.6%), from €1,509 to €1,168
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 | €49,598 | €36,623 | -€12,975 | -26.2% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €42,098 | €29,123 | -€12,975 | -30.8% |
| Stocks and contracts in progress | 3 | €16,050 | €13,070 | -€2,980 | -18.6% |
| Stocks | 30/36 | €16,050 | €13,070 | -€2,980 | -18.6% |
| Amounts receivable within one year | 40/41 | €11,469 | €11,469 | = | 0.0% |
| Other amounts receivable | 41 | €11,469 | €11,469 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,579 | €4,584 | -€9,995 | -68.6% |
| Total equity and liabilities | 10/49 | €49,598 | €36,623 | -€12,975 | -26.2% |
| Equity | 10/15 | €27,734 | €22,977 | -€4,757 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,860 | €4,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,274 | -€483 | -€4,757 | |
| Amounts payable | 17/49 | €21,864 | €13,646 | -€8,218 | -37.6% |
| Amounts payable within one year | 42/48 | €21,864 | €13,646 | -€8,218 | -37.6% |
| Trade debts | 44 | €4,422 | €6,851 | +€2,429 | +54.9% |
| Suppliers | 440/4 | €4,422 | €6,851 | +€2,429 | +54.9% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €9,756 | €1,310 | -€8,447 | -86.6% |
| Taxes | 450/3 | €9,756 | €1,310 | -€8,447 | -86.6% |
| Other amounts payable | 47/48 | €1,685 | €5,485 | +€3,800 | +226% |
| Non-recurring operating income | 76A | €6,000 | €149 | -€5,851 | -97.5% |
| Remuneration, social security and pensions | 62 | €10,013 | €3,828 | -€6,185 | -61.8% |
| Other operating charges | 640/8 | €1,509 | €1,168 | -€341 | -22.6% |
| Gross operating margin | 9900 | €14,690 | €2,201 | -€12,489 | -85.0% |
| Operating profit (loss) | 9901 | €3,168 | -€2,795 | -€5,963 | |
| Financial income | 75/76B | €27 | €0 | -€26 | -99.4% |
| Recurring financial income | 75 | €27 | €0 | -€26 | -99.4% |
| Financial charges | 65/66B | €152 | €162 | +€10 | +6.8% |
| Recurring financial charges | 65 | €152 | €162 | +€10 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €3,042 | -€2,957 | -€5,999 | |
| Income taxes | 67/77 | - | €1,800 | +€1,800 | |
| Profit (loss) for the period | 9904 | €3,042 | -€4,757 | -€7,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,042 | -€4,757 | -€7,799 |
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 19 October 2026 via checked.be.