ISSHO Co.: 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.
ISSHO Co.
Largest movements
- Deferred charges and accrued income -€9,074
down €9,074 (-97.8%), from €9,281 to €207
- Cash +€7,424
up €7,424 (+288%), from €2,577 to €10,001
mainly Net result for the year (+€12,375) and Deferred charges and accrued income (+€9,074)
- Receivables within one year +€1,987
up €1,987 (+30.5%), from €6,509 to €8,495
of which Other amounts receivable: +€8,201
- Other debts -€11,794
down €11,794 (-100%), from €11,794 to €0
- Profit (loss) carried forward +€7,375
up €7,375, from -€1,406 to €5,969
- Reserves +€5,000
new in 2025: €5,000
- Trade debts -€1,040
down €1,040 (-81.0%), from €1,284 to €244
- Tax, wage and social debts +€841
up €841 (+23.0%), from €3,651 to €4,491
- Gross operating margin +€23,154
up €23,154, from -€8,075 to €15,080
- Taxes +€2,513
up €2,513, from -€12 to €2,501
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 | €18,367 | €18,704 | +€337 | +1.8% |
| Current assets | 29/58 | €18,367 | €18,704 | +€337 | +1.8% |
| Amounts receivable within one year | 40/41 | €6,509 | €8,495 | +€1,987 | +30.5% |
| Trade receivables | 40 | €6,258 | €44 | -€6,214 | -99.3% |
| Other amounts receivable | 41 | €250 | €8,451 | +€8,201 | +3,278% |
| Cash at bank and in hand | 54/58 | €2,577 | €10,001 | +€7,424 | +288% |
| Deferred charges and accrued income | 490/1 | €9,281 | €207 | -€9,074 | -97.8% |
| Total equity and liabilities | 10/49 | €18,367 | €18,704 | +€337 | +1.8% |
| Equity | 10/15 | €1,594 | €13,969 | +€12,375 | +776% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€1,406 | €5,969 | +€7,375 | |
| Amounts payable | 17/49 | €16,773 | €4,735 | -€12,038 | -71.8% |
| Amounts payable within one year | 42/48 | €16,773 | €4,735 | -€12,038 | -71.8% |
| Financial debts | 43 | €45 | €0 | -€45 | -100% |
| Credit institutions | 430/8 | €45 | €0 | -€45 | -100% |
| Trade debts | 44 | €1,284 | €244 | -€1,040 | -81.0% |
| Suppliers | 440/4 | €1,284 | €244 | -€1,040 | -81.0% |
| Taxes, remuneration and social security | 45 | €3,651 | €4,491 | +€841 | +23.0% |
| Taxes | 450/3 | €3,651 | €4,491 | +€841 | +23.0% |
| Other amounts payable | 47/48 | €11,794 | €0 | -€11,794 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €141 | €124 | -€17 | -12.0% |
| Gross operating margin | 9900 | -€8,075 | €15,080 | +€23,154 | |
| Operating profit (loss) | 9901 | -€8,216 | €14,955 | +€23,171 | |
| Financial income | 75/76B | €3 | €12 | +€10 | +385% |
| Recurring financial income | 75 | €3 | €12 | +€10 | +385% |
| Financial charges | 65/66B | €56 | €92 | +€36 | +63.4% |
| Recurring financial charges | 65 | €56 | €92 | +€36 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,270 | €14,875 | +€23,145 | |
| Income taxes | 67/77 | -€12 | €2,501 | +€2,513 | |
| Profit (loss) for the period | 9904 | -€8,258 | €12,375 | +€20,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,258 | €12,375 | +€20,632 |
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 25 October 2026 via checked.be.