ISSOROPIA: 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.
ISSOROPIA
Largest movements
- Tangible fixed assets -€3,317
down €3,317 (-37.7%), from €8,791 to €5,474
of which Furniture and vehicles: -€2,597
- Cash +€1,978
up €1,978 (+1,180%), from €168 to €2,145
mainly Depreciation (+€3,317) and Deferred charges and accrued income (+€1,022)
- Deferred charges and accrued income -€1,022
no longer reported in 2025 (was €1,022)
- Receivables within one year -€510
no longer reported in 2025 (was €510)
- Other debts -€1,948
down €1,948 (-34.9%), from €5,580 to €3,633
- Trade debts -€691
down €691 (-72.4%), from €954 to €263
- Profit (loss) carried forward -€604
down €604 (-30.9%), from €1,957 to €1,352
- Tax, wage and social debts +€371
new in 2025: €371
- Gross operating margin +€4,467
up €4,467, from -€1,481 to €2,986
- Other operating charges -€364
down €364 (-75.2%), from €484 to €120
- Depreciation -€149
down €149 (-4.3%), from €3,466 to €3,317
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 | €10,491 | €7,619 | -€2,871 | -27.4% |
| Fixed assets | 21/28 | €8,791 | €5,474 | -€3,317 | -37.7% |
| Tangible fixed assets | 22/27 | €8,791 | €5,474 | -€3,317 | -37.7% |
| Furniture and vehicles | 24 | €3,722 | €1,125 | -€2,597 | -69.8% |
| Other tangible fixed assets | 26 | €5,069 | €4,349 | -€720 | -14.2% |
| Current assets | 29/58 | €1,700 | €2,145 | +€445 | +26.2% |
| Amounts receivable within one year | 40/41 | €510 | - | -€510 | |
| Other amounts receivable | 41 | €510 | - | -€510 | |
| Cash at bank and in hand | 54/58 | €168 | €2,145 | +€1,978 | +1,180% |
| Deferred charges and accrued income | 490/1 | €1,022 | - | -€1,022 | |
| Total equity and liabilities | 10/49 | €10,491 | €7,619 | -€2,871 | -27.4% |
| Equity | 10/15 | €3,957 | €3,352 | -€604 | -15.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,957 | €1,352 | -€604 | -30.9% |
| Amounts payable | 17/49 | €6,534 | €4,267 | -€2,267 | -34.7% |
| Amounts payable within one year | 42/48 | €6,534 | €4,267 | -€2,267 | -34.7% |
| Trade debts | 44 | €954 | €263 | -€691 | -72.4% |
| Suppliers | 440/4 | €954 | €263 | -€691 | -72.4% |
| Taxes, remuneration and social security | 45 | - | €371 | +€371 | |
| Taxes | 450/3 | - | €371 | +€371 | |
| Other amounts payable | 47/48 | €5,580 | €3,633 | -€1,948 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €3,317 | -€149 | -4.3% |
| Other operating charges | 640/8 | €484 | €120 | -€364 | -75.2% |
| Gross operating margin | 9900 | -€1,481 | €2,986 | +€4,467 | |
| Operating profit (loss) | 9901 | -€5,431 | -€451 | +€4,980 | +91.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,572 | -€604 | +€4,968 | +89.2% |
| Profit (loss) for the period | 9904 | -€5,572 | -€604 | +€4,968 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,572 | -€604 | +€4,968 | +89.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.