ISV SOINS: 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.
ISV SOINS
Largest movements
- Receivables within one year -€8,481
no longer reported in 2025 (was €8,481)
of which Trade receivables: -€7,348
- Stocks and contracts -€5,500
down €5,500 (-67.4%), from €8,166 to €2,666
- Tangible fixed assets -€1,345
down €1,345 (-100%), from €1,345 to €0
- Trade debts -€11,562
down €11,562 (-87.7%), from €13,190 to €1,629
- Current portion of long-term debt -€2,269
no longer reported in 2025 (was €2,269)
- Other debts -€825
down €825 (-6.8%), from €12,053 to €11,229
- Profit (loss) carried forward -€800
down €800 (-5.4%), from -€14,874 to -€15,674
- Gross operating margin +€5,934
up €5,934, from -€4,480 to €1,455
- Depreciation -€917
down €917 (-40.5%), from €2,262 to €1,345
- Financial charges -€96
down €96 (-28.3%), from €340 to €244
- Other operating charges +€75
up €75 (+12.6%), from €592 to €667
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 | €18,839 | €3,484 | -€15,355 | -81.5% |
| Fixed assets | 21/28 | €1,345 | €0 | -€1,345 | -100% |
| Tangible fixed assets | 22/27 | €1,345 | €0 | -€1,345 | -100% |
| Furniture and vehicles | 24 | €1,345 | €0 | -€1,345 | -100% |
| Current assets | 29/58 | €17,494 | €3,484 | -€14,010 | -80.1% |
| Stocks and contracts in progress | 3 | €8,166 | €2,666 | -€5,500 | -67.4% |
| Stocks | 30/36 | €8,166 | €2,666 | -€5,500 | -67.4% |
| Amounts receivable within one year | 40/41 | €8,481 | - | -€8,481 | |
| Trade receivables | 40 | €7,348 | - | -€7,348 | |
| Other amounts receivable | 41 | €1,133 | - | -€1,133 | |
| Cash at bank and in hand | 54/58 | €503 | €406 | -€97 | -19.3% |
| Deferred charges and accrued income | 490/1 | €344 | €412 | +€68 | +19.6% |
| Total equity and liabilities | 10/49 | €18,839 | €3,484 | -€15,355 | -81.5% |
| Equity | 10/15 | -€8,674 | -€9,474 | -€800 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,874 | -€15,674 | -€800 | -5.4% |
| Amounts payable | 17/49 | €27,513 | €12,958 | -€14,555 | -52.9% |
| Amounts payable within one year | 42/48 | €27,513 | €12,958 | -€14,555 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €2,269 | - | -€2,269 | |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €13,190 | €1,629 | -€11,562 | -87.7% |
| Suppliers | 440/4 | €13,190 | €1,629 | -€11,562 | -87.7% |
| Taxes, remuneration and social security | 45 | - | €90 | +€90 | |
| Taxes | 450/3 | - | €90 | +€90 | |
| Other amounts payable | 47/48 | €12,053 | €11,229 | -€825 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,262 | €1,345 | -€917 | -40.5% |
| Other operating charges | 640/8 | €592 | €667 | +€75 | +12.6% |
| Gross operating margin | 9900 | -€4,480 | €1,455 | +€5,934 | |
| Operating profit (loss) | 9901 | -€7,334 | -€557 | +€6,777 | +92.4% |
| Financial income | 75/76B | €30 | €1 | -€30 | -98.3% |
| Recurring financial income | 75 | €30 | €1 | -€30 | -98.3% |
| Financial charges | 65/66B | €340 | €244 | -€96 | -28.3% |
| Recurring financial charges | 65 | €340 | €244 | -€96 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,644 | -€800 | +€6,844 | +89.5% |
| Profit (loss) for the period | 9904 | -€7,644 | -€800 | +€6,844 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,644 | -€800 | +€6,844 | +89.5% |
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 20 October 2026 via checked.be.