ISTANA: 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.
ISTANA
Largest movements
- Cash -€114,173
down €114,173 (-14.2%), from €803,535 to €689,362
mainly Receivables within one year (-€98,985) and Net result for the year (-€92,705)
- Receivables within one year +€98,985
up €98,985 (+34.0%), from €291,378 to €390,363
- Profit (loss) carried forward -€92,705
down €92,705 (-17.7%), from -€523,778 to -€616,483
- Other debts +€77,516
up €77,516 (+5.6%), from €1.4m to €1.5m
- Financial charges +€4,420
up €4,420 (+5.6%), from €78,996 to €83,416
- Taxes +€4,286
new in 2025: €4,286
- Other operating charges +€1,268
up €1,268 (+532.7%), from €238 to €1,506
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.
Cash bridge derived
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 | €1,094,914 | €1,079,726 | -€15,188 | -1.4% |
| Current assets | 29/58 | €1,094,914 | €1,079,726 | -€15,188 | -1.4% |
| Amounts receivable within one year | 40/41 | €291,378 | €390,363 | +€98,985 | +34.0% |
| Other amounts receivable | 41 | €291,378 | €390,363 | +€98,985 | +34.0% |
| Cash at bank and in hand | 54/58 | €803,535 | €689,362 | -€114,173 | -14.2% |
| Total equity and liabilities | 10/49 | €1,094,914 | €1,079,726 | -€15,188 | -1.4% |
| Equity | 10/15 | -€297,284 | -€389,989 | -€92,705 | -31.2% |
| Contributions | 10/11 | €225,007 | €225,007 | = | 0.0% |
| Capital | 10 | €225,007 | €225,007 | = | 0.0% |
| Issued capital | 100 | €225,007 | €225,007 | = | 0.0% |
| Reserves | 13 | €1,487 | €1,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Legal reserve | 130 | €1,487 | €1,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€523,778 | -€616,483 | -€92,705 | -17.7% |
| Amounts payable | 17/49 | €1,392,197 | €1,469,715 | +€77,518 | +5.6% |
| Amounts payable within one year | 42/48 | €1,390,697 | €1,468,215 | +€77,518 | +5.6% |
| Trade debts | 44 | €58 | €59 | +€2 | +2.9% |
| Suppliers | 440/4 | €58 | €59 | +€2 | +2.9% |
| Other amounts payable | 47/48 | €1,390,639 | €1,468,155 | +€77,516 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €238 | €1,506 | +€1,268 | +532.7% |
| Gross operating margin | 9900 | -€3,515 | -€3,498 | +€17 | +0.5% |
| Operating profit (loss) | 9901 | -€3,753 | -€5,004 | -€1,251 | -33.3% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Non-recurring financial income | 76B | €15 | - | -€15 | |
| Financial charges | 65/66B | €78,996 | €83,416 | +€4,420 | +5.6% |
| Recurring financial charges | 65 | €78,996 | €83,416 | +€4,420 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€82,734 | -€88,419 | -€5,686 | -6.9% |
| Income taxes | 67/77 | - | €4,286 | +€4,286 | |
| Profit (loss) for the period | 9904 | -€82,734 | -€92,705 | -€9,972 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,734 | -€92,705 | -€9,972 | -12.1% |
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 12 October 2026 via checked.be.