IUS-TISSE: 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.
IUS-TISSE
Largest movements
- Receivables within one year -€38,540
down €38,540 (-98.7%), from €39,046 to €506
of which Trade receivables: -€30,734
- Cash -€27,174
down €27,174 (-41.1%), from €66,144 to €38,970
mainly Contributions, distributions and other (-€114,031) and Tax, wage and social debts (-€12,408)
- Tangible fixed assets +€2,500
new in 2025: €2,500
- Reserves -€88,009
no longer reported in 2025 (was €88,009)
- Other debts +€35,697
up €35,697 (+35,696,740%), from €0 to €35,697
- Tax, wage and social debts -€12,408
down €12,408 (-91.3%), from €13,583 to €1,175
- Trade debts +€1,506
up €1,506 (+252%), from €598 to €2,104
- Gross operating margin -€22,480
down €22,480 (-39.8%), from €56,419 to €33,939
- Taxes -€4,612
down €4,612 (-38.3%), from €12,055 to €7,443
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.
Derived cash bridge
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 | €105,190 | €41,976 | -€63,214 | -60.1% |
| Fixed assets | 21/28 | - | €2,500 | +€2,500 | |
| Tangible fixed assets | 22/27 | - | €2,500 | +€2,500 | |
| Plant, machinery and equipment | 23 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €105,190 | €39,476 | -€65,714 | -62.5% |
| Amounts receivable within one year | 40/41 | €39,046 | €506 | -€38,540 | -98.7% |
| Trade receivables | 40 | €31,240 | €506 | -€30,734 | -98.4% |
| Other amounts receivable | 41 | €7,806 | - | -€7,806 | |
| Cash at bank and in hand | 54/58 | €66,144 | €38,970 | -€27,174 | -41.1% |
| Total equity and liabilities | 10/49 | €105,190 | €41,976 | -€63,214 | -60.1% |
| Equity | 10/15 | €91,009 | €3,000 | -€88,009 | -96.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,009 | - | -€88,009 | |
| Distributable reserves | 133 | €88,009 | - | -€88,009 | |
| Amounts payable | 17/49 | €14,181 | €38,976 | +€24,795 | +175% |
| Amounts payable within one year | 42/48 | €14,181 | €38,976 | +€24,795 | +175% |
| Trade debts | 44 | €598 | €2,104 | +€1,506 | +252% |
| Suppliers | 440/4 | €598 | €2,104 | +€1,506 | +252% |
| Taxes, remuneration and social security | 45 | €13,583 | €1,175 | -€12,408 | -91.3% |
| Taxes | 450/3 | €13,583 | €1,175 | -€12,408 | -91.3% |
| Other amounts payable | 47/48 | €0 | €35,697 | +€35,697 | +35,696,740% |
| Other operating charges | 640/8 | €182 | €260 | +€78 | +43.1% |
| Gross operating margin | 9900 | €56,419 | €33,939 | -€22,480 | -39.8% |
| Operating profit (loss) | 9901 | €56,237 | €33,679 | -€22,558 | -40.1% |
| Financial charges | 65/66B | €216 | €214 | -€2 | -0.9% |
| Recurring financial charges | 65 | €216 | €214 | -€2 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €56,021 | €33,465 | -€22,556 | -40.3% |
| Income taxes | 67/77 | €12,055 | €7,443 | -€4,612 | -38.3% |
| Profit (loss) for the period | 9904 | €43,966 | €26,022 | -€17,944 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,966 | €26,022 | -€17,944 | -40.8% |
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 16 October 2026 via checked.be.