Isyt: 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.
Isyt
Largest movements
- Cash +€67,487
up €67,487 (+111.4%), from €60,555 to €128,042
mainly Net result for the year (+€77,745) and Tax, wage and social debts (+€6,074)
- Receivables within one year +€18,876
up €18,876, from €0 to €18,876
of which Trade receivables: +€18,876
- Profit (loss) carried forward +€77,745
up €77,745 (+160.0%), from €48,579 to €126,325
- Tax, wage and social debts +€6,074
up €6,074 (+81.5%), from €7,449 to €13,523
- Other debts +€1,947
up €1,947 (+35.1%), from €5,539 to €7,485
- Gross operating margin +€55,989
up €55,989 (+127.6%), from €43,871 to €99,860
- Taxes +€10,939
up €10,939 (+126.8%), from €8,626 to €19,566
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 | €64,234 | €150,270 | +€86,036 | +133.9% |
| Fixed assets | 21/28 | €3,679 | €3,352 | -€326 | -8.9% |
| Tangible fixed assets | 22/27 | €3,679 | €3,352 | -€326 | -8.9% |
| Furniture and vehicles | 24 | €3,679 | €3,352 | -€326 | -8.9% |
| Current assets | 29/58 | €60,555 | €146,918 | +€86,363 | +142.6% |
| Amounts receivable within one year | 40/41 | €0 | €18,876 | +€18,876 | |
| Trade receivables | 40 | €0 | €18,876 | +€18,876 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €60,555 | €128,042 | +€67,487 | +111.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €64,234 | €150,270 | +€86,036 | +133.9% |
| Equity | 10/15 | €50,579 | €128,325 | +€77,745 | +153.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,579 | €126,325 | +€77,745 | +160.0% |
| Amounts payable | 17/49 | €13,655 | €21,946 | +€8,291 | +60.7% |
| Amounts payable within one year | 42/48 | €13,655 | €21,946 | +€8,291 | +60.7% |
| Trade debts | 44 | €667 | €937 | +€270 | +40.5% |
| Suppliers | 440/4 | €667 | €937 | +€270 | +40.5% |
| Taxes, remuneration and social security | 45 | €7,449 | €13,523 | +€6,074 | +81.5% |
| Taxes | 450/3 | €7,449 | €13,523 | +€6,074 | +81.5% |
| Other amounts payable | 47/48 | €5,539 | €7,485 | +€1,947 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €1,482 | +€939 | +172.7% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €43,871 | €99,860 | +€55,989 | +127.6% |
| Operating profit (loss) | 9901 | €43,265 | €98,316 | +€55,051 | +127.2% |
| Financial charges | 65/66B | €134 | €1,005 | +€871 | +650.4% |
| Recurring financial charges | 65 | €134 | €1,005 | +€871 | +650.4% |
| Profit (loss) for the period before taxes | 9903 | €43,131 | €97,311 | +€54,180 | +125.6% |
| Income taxes | 67/77 | €8,626 | €19,566 | +€10,939 | +126.8% |
| Profit (loss) for the period | 9904 | €34,505 | €77,745 | +€43,241 | +125.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,505 | €77,745 | +€43,241 | +125.3% |
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.