ISY INVEST: what changed
What changed
ISY INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€20,742
2024 · €463,870-€443,128
Equity
€359,549
2024 · €608,807-€249,258
Cash
€5,342
2024 · €23,394-€18,052
Balance sheet total
€749,953
2024 · €877,300-€127,347
Largest movements
Assets
- Current investments -€112,678
down €112,678 (-31.5%), from €357,788 to €245,110
- Cash -€18,052
down €18,052 (-77.2%), from €23,394 to €5,342
mainly Contributions, distributions and other (-€270,000) and Debts after one year (-€132,921)
Equity and liabilities
- Other debts +€270,000
new in 2025: €270,000
- Profit (loss) carried forward -€249,258
down €249,258 (-53.2%), from €468,807 to €219,549
- Debts after one year -€132,921
down €132,921 (-68.9%), from €192,911 to €59,991
- Current portion of long-term debt -€15,283
down €15,283 (-32.6%), from €46,866 to €31,583
Income statement
- Financial income -€452,723
down €452,723 (-97.8%), from €462,803 to €10,079
- Financial charges -€6,450
down €6,450 (-51.5%), from €12,532 to €6,082
- Gross operating margin +€3,322
up €3,322 (+19.4%), from €17,090 to €20,412
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€463,870
Gross operating margin
+€3,322
Other operating charges
-€18
Financial income
-€452,723
Financial charges
+€6,450
Taxes
-€158
Result 2025
€20,742
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€287,474
Investment
+€112,678
Financing
-€418,204
Cash 2024
€23,394
From operations (derived)
+€287,474
Net result for the year
+€20,742
Receivables within one year
-€4,494
Deferred charges and accrued income
+€1,112
Smaller working-capital items
+€114
Other debts
+€270,000
Investment (derived)
+€112,678
Current investments
+€112,678
Financing
-€418,204
Debts after one year
-€132,921
Current portion of long-term debt
-€15,283
Contributions, distributions and other
-€270,000
Cash 2025
€5,342
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €877,300 | €749,953 | -€127,347 | -14.5% |
| Fixed assets | 21/28 | €469,065 | €469,065 | = | 0.0% |
| Financial fixed assets | 28 | €469,065 | €469,065 | = | 0.0% |
| Current assets | 29/58 | €408,235 | €280,888 | -€127,347 | -31.2% |
| Amounts receivable within one year | 40/41 | €25,942 | €30,436 | +€4,494 | +17.3% |
| Trade receivables | 40 | €25,942 | €26,560 | +€618 | +2.4% |
| Other amounts receivable | 41 | €0 | €3,876 | +€3,876 | |
| Current investments | 50/53 | €357,788 | €245,110 | -€112,678 | -31.5% |
| Cash at bank and in hand | 54/58 | €23,394 | €5,342 | -€18,052 | -77.2% |
| Deferred charges and accrued income | 490/1 | €1,112 | €0 | -€1,112 | -100% |
| Total equity and liabilities | 10/49 | €877,300 | €749,953 | -€127,347 | -14.5% |
| Equity | 10/15 | €608,807 | €359,549 | -€249,258 | -40.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,807 | €219,549 | -€249,258 | -53.2% |
| Amounts payable | 17/49 | €268,493 | €390,403 | +€121,910 | +45.4% |
| Amounts payable after more than one year | 17 | €192,911 | €59,991 | -€132,921 | -68.9% |
| Financial debts | 170/4 | €192,911 | €59,991 | -€132,921 | -68.9% |
| Amounts payable within one year | 42/48 | €72,373 | €327,620 | +€255,247 | +353% |
| Current portion of amounts payable after more than one year | 42 | €46,866 | €31,583 | -€15,283 | -32.6% |
| Trade debts | 44 | €24,293 | €24,767 | +€474 | +2.0% |
| Suppliers | 440/4 | €24,293 | €24,767 | +€474 | +2.0% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,213 | €1,269 | +€56 | +4.6% |
| Taxes | 450/3 | €1,213 | €1,269 | +€56 | +4.6% |
| Other amounts payable | 47/48 | - | €270,000 | +€270,000 | |
| Accrued charges and deferred income | 492/3 | €3,208 | €2,793 | -€416 | -13.0% |
| Other operating charges | 640/8 | €646 | €665 | +€18 | +2.8% |
| Gross operating margin | 9900 | €17,090 | €20,412 | +€3,322 | +19.4% |
| Operating profit (loss) | 9901 | €16,444 | €19,748 | +€3,304 | +20.1% |
| Financial income | 75/76B | €462,803 | €10,079 | -€452,723 | -97.8% |
| Recurring financial income | 75 | €462,803 | €10,079 | -€452,723 | -97.8% |
| Financial charges | 65/66B | €12,532 | €6,082 | -€6,450 | -51.5% |
| Recurring financial charges | 65 | €12,532 | €6,082 | -€6,450 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €466,714 | €23,745 | -€442,969 | -94.9% |
| Income taxes | 67/77 | €2,844 | €3,003 | +€158 | +5.6% |
| Profit (loss) for the period | 9904 | €463,870 | €20,742 | -€443,128 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €463,870 | €20,742 | -€443,128 | -95.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.