Issi Line: what changed
Issi Line
Largest movements
- Cash -€4,760
down €4,760 (-26.6%), from €17,922 to €13,161
mainly Net result for the year (-€5,924) and Tax, wage and social debts (-€2,758)
- Receivables within one year -€2,366
down €2,366 (-57.1%), from €4,145 to €1,779
of which Other amounts receivable: -€4,058
- Tangible fixed assets -€306
down €306 (-71.5%), from €428 to €122
of which Plant, machinery and equipment: -€165
- Reserves -€5,878
down €5,878 (-100%), from €5,878 to €0
- Tax, wage and social debts -€2,758
down €2,758 (-87.6%), from €3,150 to €392
- Trade debts +€1,092
new in 2025: €1,092
- Gross operating margin +€8,573
up €8,573 (+63.8%), from -€13,439 to -€4,866
- Other operating charges +€402
up €402 (+319%), from €126 to €528
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,494 | €15,117 | -€7,378 | -32.8% |
| Fixed assets | 21/28 | €428 | €122 | -€306 | -71.5% |
| Tangible fixed assets | 22/27 | €428 | €122 | -€306 | -71.5% |
| Plant, machinery and equipment | 23 | €245 | €80 | -€165 | -67.2% |
| Furniture and vehicles | 24 | €182 | €42 | -€141 | -77.2% |
| Current assets | 29/58 | €22,066 | €14,995 | -€7,072 | -32.0% |
| Amounts receivable within one year | 40/41 | €4,145 | €1,779 | -€2,366 | -57.1% |
| Trade receivables | 40 | €0 | €1,692 | +€1,692 | |
| Other amounts receivable | 41 | €4,145 | €87 | -€4,058 | -97.9% |
| Cash at bank and in hand | 54/58 | €17,922 | €13,161 | -€4,760 | -26.6% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €22,494 | €15,117 | -€7,378 | -32.8% |
| Equity | 10/15 | €8,878 | €2,953 | -€5,924 | -66.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,878 | €0 | -€5,878 | -100% |
| Distributable reserves | 133 | €5,878 | €0 | -€5,878 | -100% |
| Profit (loss) carried forward | 14 | - | -€47 | -€47 | |
| Amounts payable | 17/49 | €13,617 | €12,164 | -€1,453 | -10.7% |
| Amounts payable within one year | 42/48 | €13,617 | €12,164 | -€1,453 | -10.7% |
| Trade debts | 44 | - | €1,092 | +€1,092 | |
| Suppliers | 440/4 | - | €1,092 | +€1,092 | |
| Taxes, remuneration and social security | 45 | €3,150 | €392 | -€2,758 | -87.6% |
| Taxes | 450/3 | €3,150 | €392 | -€2,758 | -87.6% |
| Other amounts payable | 47/48 | €10,467 | €10,680 | +€212 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €306 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €528 | +€402 | +319% |
| Gross operating margin | 9900 | -€13,439 | -€4,866 | +€8,573 | +63.8% |
| Operating profit (loss) | 9901 | -€13,871 | -€5,700 | +€8,172 | +58.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €210 | €225 | +€15 | +7.0% |
| Recurring financial charges | 65 | €210 | €225 | +€15 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,081 | -€5,924 | +€8,157 | +57.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,081 | -€5,924 | +€8,157 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,081 | -€5,924 | +€8,157 | +57.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.