IsyVer: 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.
IsyVer
Largest movements
- Cash -€5,654
down €5,654 (-81.8%), from €6,908 to €1,254
mainly Contributions, distributions and other (-€40,592) and Net result for the year (-€3,263)
- Receivables within one year +€1,718
up €1,718 (+4.0%), from €43,427 to €45,145
of which Other amounts receivable: +€9,279
- Reserves -€43,855
no longer reported in 2026 (was €43,855)
- Other debts +€40,592
new in 2026: €40,592
- Trade debts -€657
down €657 (-59.4%), from €1,105 to €448
- Gross operating margin -€3,067
down €3,067 (-610%), from -€502 to -€3,569
- Financial income -€197
down €197 (-15.4%), from €1,282 to €1,084
From the 2025 result to the 2026 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,160 | €47,240 | -€3,920 | -7.7% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €50,890 | €46,970 | -€3,920 | -7.7% |
| Amounts receivable within one year | 40/41 | €43,427 | €45,145 | +€1,718 | +4.0% |
| Trade receivables | 40 | €7,561 | - | -€7,561 | |
| Other amounts receivable | 41 | €35,865 | €45,145 | +€9,279 | +25.9% |
| Cash at bank and in hand | 54/58 | €6,908 | €1,254 | -€5,654 | -81.8% |
| Deferred charges and accrued income | 490/1 | €555 | €571 | +€16 | +2.9% |
| Total equity and liabilities | 10/49 | €51,160 | €47,240 | -€3,920 | -7.7% |
| Equity | 10/15 | €50,055 | €6,200 | -€43,855 | -87.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,855 | - | -€43,855 | |
| Distributable reserves | 133 | €43,855 | - | -€43,855 | |
| Amounts payable | 17/49 | €1,105 | €41,040 | +€39,936 | +3,615% |
| Amounts payable within one year | 42/48 | €1,105 | €41,040 | +€39,936 | +3,615% |
| Trade debts | 44 | €1,105 | €448 | -€657 | -59.4% |
| Suppliers | 440/4 | €1,105 | €448 | -€657 | -59.4% |
| Other amounts payable | 47/48 | - | €40,592 | +€40,592 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€502 | -€3,569 | -€3,067 | -610% |
| Operating profit (loss) | 9901 | -€1,008 | -€4,089 | -€3,081 | -306% |
| Financial income | 75/76B | €1,282 | €1,084 | -€197 | -15.4% |
| Recurring financial income | 75 | €1,282 | €1,084 | -€197 | -15.4% |
| Financial charges | 65/66B | €274 | €258 | -€15 | -5.6% |
| Recurring financial charges | 65 | €274 | €258 | -€15 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | - | -€3,263 | -€3,263 | |
| Profit (loss) for the period | 9904 | - | -€3,263 | -€3,263 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€3,263 | -€3,263 |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.