ISTONE: 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.
ISTONE
Largest movements
- Cash -€21,549
down €21,549 (-67.1%), from €32,137 to €10,587
mainly Receivables within one year (-€20,797) and Investment in fixed assets (net) (-€9,917)
- Receivables within one year +€20,797
up €20,797 (+90.7%), from €22,931 to €43,728
of which Trade receivables: +€19,373
- Tangible fixed assets +€8,803
new in 2025: €8,803
- Deferred charges and accrued income +€675
new in 2025: €675
- Trade debts +€11,815
up €11,815 (+1,691%), from €699 to €12,514
- Other debts -€6,017
down €6,017 (-92.5%), from €6,508 to €491
- Tax, wage and social debts +€5,055
up €5,055 (+423%), from €1,195 to €6,250
of which Remuneration and social security: +€6,250
- Reserves -€2,128
down €2,128 (-8.6%), from €24,824 to €22,696
of which Distributable reserves: -€2,128
- Write-downs +€8,329
new in 2025: €8,329
- Gross operating margin +€4,978
up €4,978 (+104%), from €4,796 to €9,774
- Other operating charges +€1,664
up €1,664 (+317%), from €525 to €2,188
- Depreciation +€1,114
new in 2025: €1,114
- Taxes -€1,055
down €1,055 (-82.1%), from €1,285 to €230
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 | €55,067 | €63,793 | +€8,725 | +15.8% |
| Fixed assets | 21/28 | - | €8,803 | +€8,803 | |
| Tangible fixed assets | 22/27 | - | €8,803 | +€8,803 | |
| Furniture and vehicles | 24 | - | €8,803 | +€8,803 | |
| Current assets | 29/58 | €55,067 | €54,989 | -€78 | -0.1% |
| Amounts receivable within one year | 40/41 | €22,931 | €43,728 | +€20,797 | +90.7% |
| Trade receivables | 40 | €21,070 | €40,443 | +€19,373 | +91.9% |
| Other amounts receivable | 41 | €1,861 | €3,284 | +€1,424 | +76.5% |
| Cash at bank and in hand | 54/58 | €32,137 | €10,587 | -€21,549 | -67.1% |
| Deferred charges and accrued income | 490/1 | - | €675 | +€675 | |
| Total equity and liabilities | 10/49 | €55,067 | €63,793 | +€8,725 | +15.8% |
| Equity | 10/15 | €43,416 | €41,288 | -€2,128 | -4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,824 | €22,696 | -€2,128 | -8.6% |
| Tax-exempt reserves | 132 | €3,966 | €3,966 | = | 0.0% |
| Distributable reserves | 133 | €20,858 | €18,730 | -€2,128 | -10.2% |
| Amounts payable | 17/49 | €11,652 | €22,504 | +€10,853 | +93.1% |
| Amounts payable within one year | 42/48 | €8,402 | €19,254 | +€10,853 | +129% |
| Trade debts | 44 | €699 | €12,514 | +€11,815 | +1,691% |
| Suppliers | 440/4 | €699 | €12,514 | +€11,815 | +1,691% |
| Taxes, remuneration and social security | 45 | €1,195 | €6,250 | +€5,055 | +423% |
| Taxes | 450/3 | €1,195 | - | -€1,195 | |
| Remuneration and social security | 454/9 | - | €6,250 | +€6,250 | |
| Other amounts payable | 47/48 | €6,508 | €491 | -€6,017 | -92.5% |
| Accrued charges and deferred income | 492/3 | €3,250 | €3,250 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,114 | +€1,114 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,329 | +€8,329 | |
| Other operating charges | 640/8 | €525 | €2,188 | +€1,664 | +317% |
| Gross operating margin | 9900 | €4,796 | €9,774 | +€4,978 | +104% |
| Operating profit (loss) | 9901 | €4,271 | -€1,858 | -€6,129 | |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.0% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €4,236 | -€1,897 | -€6,133 | |
| Income taxes | 67/77 | €1,285 | €230 | -€1,055 | -82.1% |
| Profit (loss) for the period | 9904 | €2,950 | -€2,128 | -€5,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,950 | -€2,128 | -€5,078 |
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 24 October 2026 via checked.be.