Isy Bouta: 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.
Isy Bouta
Largest movements
- Tangible fixed assets -€4,529
down €4,529 (-24.8%), from €18,284 to €13,754
of which Furniture and vehicles: -€4,954
- Receivables within one year -€4,183
down €4,183 (-59.0%), from €7,091 to €2,908
of which Other amounts receivable: -€6,724
- Cash +€1,218
up €1,218 (+14.9%), from €8,175 to €9,392
mainly Depreciation (+€5,024) and Receivables within one year (+€4,183)
- Debts after one year -€4,595
down €4,595 (-32.4%), from €14,167 to €9,573
- Profit (loss) carried forward -€3,495
down €3,495 (-29.1%), from -€12,030 to -€15,526
- Other debts -€927
down €927 (-15.9%), from €5,840 to €4,914
- Trade debts +€848
up €848 (+39.5%), from €2,147 to €2,995
- Tax, wage and social debts +€674
up €674 (+61.2%), from €1,100 to €1,774
of which Taxes: +€674
- Gross operating margin -€1,819
down €1,819 (-38.4%), from €4,734 to €2,914
- Taxes +€586
no longer reported in 2025 (was -€586)
- Other operating charges +€170
up €170 (+16.3%), from €1,042 to €1,212
- Depreciation +€70
up €70 (+1.4%), from €4,954 to €5,024
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 | €34,419 | €26,924 | -€7,495 | -21.8% |
| Fixed assets | 21/28 | €19,154 | €14,624 | -€4,529 | -23.6% |
| Tangible fixed assets | 22/27 | €18,284 | €13,754 | -€4,529 | -24.8% |
| Plant, machinery and equipment | 23 | - | €425 | +€425 | |
| Furniture and vehicles | 24 | €18,284 | €13,329 | -€4,954 | -27.1% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €15,266 | €12,300 | -€2,966 | -19.4% |
| Amounts receivable within one year | 40/41 | €7,091 | €2,908 | -€4,183 | -59.0% |
| Trade receivables | 40 | - | €2,541 | +€2,541 | |
| Other amounts receivable | 41 | €7,091 | €367 | -€6,724 | -94.8% |
| Cash at bank and in hand | 54/58 | €8,175 | €9,392 | +€1,218 | +14.9% |
| Total equity and liabilities | 10/49 | €34,419 | €26,924 | -€7,495 | -21.8% |
| Equity | 10/15 | €6,570 | €3,074 | -€3,495 | -53.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,030 | -€15,526 | -€3,495 | -29.1% |
| Amounts payable | 17/49 | €27,849 | €23,850 | -€4,000 | -14.4% |
| Amounts payable after more than one year | 17 | €14,167 | €9,573 | -€4,595 | -32.4% |
| Financial debts | 170/4 | €14,167 | €9,573 | -€4,595 | -32.4% |
| Amounts payable within one year | 42/48 | €13,682 | €14,277 | +€595 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €4,595 | €4,595 | = | 0.0% |
| Trade debts | 44 | €2,147 | €2,995 | +€848 | +39.5% |
| Suppliers | 440/4 | €2,147 | €2,995 | +€848 | +39.5% |
| Taxes, remuneration and social security | 45 | €1,100 | €1,774 | +€674 | +61.2% |
| Taxes | 450/3 | - | €674 | +€674 | |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €5,840 | €4,914 | -€927 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,954 | €5,024 | +€70 | +1.4% |
| Other operating charges | 640/8 | €1,042 | €1,212 | +€170 | +16.3% |
| Gross operating margin | 9900 | €4,734 | €2,914 | -€1,819 | -38.4% |
| Operating profit (loss) | 9901 | -€1,263 | -€3,322 | -€2,059 | -163.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €150 | €174 | +€25 | +16.5% |
| Recurring financial charges | 65 | €150 | €174 | +€25 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,412 | -€3,495 | -€2,083 | -147.5% |
| Income taxes | 67/77 | -€586 | - | +€586 | |
| Profit (loss) for the period | 9904 | -€826 | -€3,495 | -€2,669 | -323.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€826 | -€3,495 | -€2,669 | -323.2% |
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 11 October 2026 via checked.be.