iSTORES: 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.
iSTORES
Largest movements
- Tangible fixed assets -€12,740
no longer reported in 2025 (was €12,740)
- Cash +€1,572
up €1,572 (+83.1%), from €1,892 to €3,464
mainly Investment in fixed assets (net) (+€12,740) and Net result for the year (+€3,973)
- Receivables within one year -€1,441
down €1,441 (-4.2%), from €34,133 to €32,692
of which Other amounts receivable: -€937
- Trade debts -€13,326
down €13,326 (-74.6%), from €17,865 to €4,539
- Debts after one year -€5,967
no longer reported in 2025 (was €5,967)
- Profit (loss) carried forward +€3,973
up €3,973 (+68.1%), from -€5,838 to -€1,865
- Tax, wage and social debts +€3,706
new in 2025: €3,706
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Gross operating margin +€19,129
up €19,129, from -€15,694 to €3,435
- Depreciation -€6,930
no longer reported in 2025 (was €6,930)
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 | €49,011 | €36,307 | -€12,704 | -25.9% |
| Fixed assets | 21/28 | €12,890 | €150 | -€12,740 | -98.8% |
| Tangible fixed assets | 22/27 | €12,740 | - | -€12,740 | |
| Furniture and vehicles | 24 | €12,740 | - | -€12,740 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €36,121 | €36,157 | +€36 | +0.1% |
| Amounts receivable within one year | 40/41 | €34,133 | €32,692 | -€1,441 | -4.2% |
| Trade receivables | 40 | €9,549 | €9,046 | -€503 | -5.3% |
| Other amounts receivable | 41 | €24,584 | €23,647 | -€937 | -3.8% |
| Cash at bank and in hand | 54/58 | €1,892 | €3,464 | +€1,572 | +83.1% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €49,011 | €36,307 | -€12,704 | -25.9% |
| Equity | 10/15 | €14,622 | €18,595 | +€3,973 | +27.2% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€5,838 | -€1,865 | +€3,973 | +68.1% |
| Amounts payable | 17/49 | €34,389 | €17,712 | -€16,677 | -48.5% |
| Amounts payable after more than one year | 17 | €5,967 | - | -€5,967 | |
| Financial debts | 170/4 | €5,967 | - | -€5,967 | |
| Amounts payable within one year | 42/48 | €28,422 | €17,712 | -€10,710 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €7,057 | €5,967 | -€1,090 | -15.4% |
| Trade debts | 44 | €17,865 | €4,539 | -€13,326 | -74.6% |
| Suppliers | 440/4 | €17,865 | €4,539 | -€13,326 | -74.6% |
| Taxes, remuneration and social security | 45 | - | €3,706 | +€3,706 | |
| Taxes | 450/3 | - | €3,706 | +€3,706 | |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,930 | - | -€6,930 | |
| Other operating charges | 640/8 | €515 | €485 | -€30 | -5.9% |
| Gross operating margin | 9900 | -€15,694 | €3,435 | +€19,129 | |
| Operating profit (loss) | 9901 | -€23,139 | €2,950 | +€26,089 | |
| Financial income | 75/76B | €1,274 | €1,322 | +€48 | +3.8% |
| Recurring financial income | 75 | €1,274 | €1,322 | +€48 | +3.8% |
| Financial charges | 65/66B | €409 | €300 | -€109 | -26.8% |
| Recurring financial charges | 65 | €409 | €300 | -€109 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,274 | €3,973 | +€26,247 | |
| Profit (loss) for the period | 9904 | -€22,274 | €3,973 | +€26,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,274 | €3,973 | +€26,247 |
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 23 October 2026 via checked.be.