ISYP: what changed
Two fiscal 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.
ISYP
Largest movements
- Cash -€28,882
down €28,882 (-53.9%), from €53,615 to €24,733
mainly Net result for the year (-€19,962) and Tax, wage and social debts (-€9,203)
- Tangible fixed assets -€818
down €818 (-43.0%), from €1,901 to €1,083
- Profit (loss) carried forward -€19,962
down €19,962 (-46.3%), from €43,138 to €23,176
- Tax, wage and social debts -€9,203
down €9,203 (-98.1%), from €9,384 to €180
- Gross operating margin -€64,410
down €64,410, from €47,680 to -€16,730
- Taxes -€3,639
down €3,639 (-95.3%), from €3,820 to €180
- Financial charges -€908
down €908 (-36.6%), from €2,478 to €1,571
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 | €55,864 | €26,101 | -€29,764 | -53.3% |
| Fixed assets | 21/28 | €1,987 | €1,169 | -€818 | -41.2% |
| Tangible fixed assets | 22/27 | €1,901 | €1,083 | -€818 | -43.0% |
| Furniture and vehicles | 24 | €1,901 | €1,083 | -€818 | -43.0% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €53,877 | €24,932 | -€28,945 | -53.7% |
| Amounts receivable within one year | 40/41 | €263 | €199 | -€64 | -24.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €263 | €199 | -€64 | -24.3% |
| Cash at bank and in hand | 54/58 | €53,615 | €24,733 | -€28,882 | -53.9% |
| Total equity and liabilities | 10/49 | €55,864 | €26,101 | -€29,764 | -53.3% |
| Equity | 10/15 | €44,138 | €24,176 | -€19,962 | -45.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,138 | €23,176 | -€19,962 | -46.3% |
| Amounts payable | 17/49 | €11,726 | €1,925 | -€9,802 | -83.6% |
| Amounts payable within one year | 42/48 | €11,726 | €1,925 | -€9,802 | -83.6% |
| Trade debts | 44 | €57 | €9 | -€48 | -84.2% |
| Suppliers | 440/4 | €57 | €9 | -€48 | -84.2% |
| Taxes, remuneration and social security | 45 | €9,384 | €180 | -€9,203 | -98.1% |
| Taxes | 450/3 | €9,384 | €180 | -€9,203 | -98.1% |
| Other amounts payable | 47/48 | €2,285 | €1,735 | -€550 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €818 | +€155 | +23.4% |
| Other operating charges | 640/8 | €387 | €662 | +€275 | +71.0% |
| Gross operating margin | 9900 | €47,680 | -€16,730 | -€64,410 | |
| Operating profit (loss) | 9901 | €46,629 | -€18,211 | -€64,840 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €2,478 | €1,571 | -€908 | -36.6% |
| Recurring financial charges | 65 | €2,478 | €1,571 | -€908 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €44,158 | -€19,781 | -€63,939 | |
| Income taxes | 67/77 | €3,820 | €180 | -€3,639 | -95.3% |
| Profit (loss) for the period | 9904 | €40,338 | -€19,962 | -€60,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,338 | -€19,962 | -€60,300 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.