J.ISTA: 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.
J.ISTA
Largest movements
- Cash +€45,321
up €45,321 (+141%), from €32,206 to €77,527
mainly Net result for the year (+€60,803) and Depreciation (+€11,025)
- Tangible fixed assets -€9,793
down €9,793 (-20.2%), from €48,441 to €38,648
- Deferred charges and accrued income +€2,548
up €2,548 (+203%), from €1,254 to €3,802
- Profit (loss) carried forward +€59,970
up €59,970 (+293%), from €20,498 to €80,468
- Other debts -€10,457
down €10,457 (-87.7%), from €11,927 to €1,470
- Debts after one year -€10,359
down €10,359 (-26.6%), from €38,904 to €28,545
- Tax, wage and social debts -€1,804
down €1,804 (-15.3%), from €11,777 to €9,972
- Gross operating margin +€56,669
up €56,669 (+170%), from €33,424 to €90,093
- Taxes +€10,330
up €10,330 (+179%), from €5,757 to €16,087
- Depreciation +€5,787
up €5,787 (+110%), from €5,238 to €11,025
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 | €96,560 | €134,499 | +€37,939 | +39.3% |
| Fixed assets | 21/28 | €48,441 | €38,648 | -€9,793 | -20.2% |
| Tangible fixed assets | 22/27 | €48,441 | €38,648 | -€9,793 | -20.2% |
| Furniture and vehicles | 24 | €48,441 | €38,648 | -€9,793 | -20.2% |
| Current assets | 29/58 | €48,120 | €95,851 | +€47,731 | +99.2% |
| Amounts receivable within one year | 40/41 | €14,660 | €14,522 | -€138 | -0.9% |
| Trade receivables | 40 | €14,660 | €14,520 | -€140 | -1.0% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €32,206 | €77,527 | +€45,321 | +141% |
| Deferred charges and accrued income | 490/1 | €1,254 | €3,802 | +€2,548 | +203% |
| Total equity and liabilities | 10/49 | €96,560 | €134,499 | +€37,939 | +39.3% |
| Equity | 10/15 | €23,498 | €83,468 | +€59,970 | +255% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,498 | €80,468 | +€59,970 | +293% |
| Amounts payable | 17/49 | €73,062 | €51,031 | -€22,031 | -30.2% |
| Amounts payable after more than one year | 17 | €38,904 | €28,545 | -€10,359 | -26.6% |
| Financial debts | 170/4 | €38,904 | €28,545 | -€10,359 | -26.6% |
| Amounts payable within one year | 42/48 | €34,158 | €22,486 | -€11,672 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €9,994 | €10,359 | +€365 | +3.6% |
| Trade debts | 44 | €461 | €685 | +€224 | +48.7% |
| Suppliers | 440/4 | €461 | €685 | +€224 | +48.7% |
| Taxes, remuneration and social security | 45 | €11,777 | €9,972 | -€1,804 | -15.3% |
| Taxes | 450/3 | €11,777 | €9,972 | -€1,804 | -15.3% |
| Other amounts payable | 47/48 | €11,927 | €1,470 | -€10,457 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,238 | €11,025 | +€5,787 | +110% |
| Other operating charges | 640/8 | €124 | €440 | +€316 | +255% |
| Gross operating margin | 9900 | €33,424 | €90,093 | +€56,669 | +170% |
| Operating profit (loss) | 9901 | €28,062 | €78,627 | +€50,565 | +180% |
| Financial charges | 65/66B | €948 | €1,738 | +€789 | +83.2% |
| Recurring financial charges | 65 | €948 | €1,738 | +€789 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €27,114 | €76,890 | +€49,776 | +184% |
| Income taxes | 67/77 | €5,757 | €16,087 | +€10,330 | +179% |
| Profit (loss) for the period | 9904 | €21,357 | €60,803 | +€39,446 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €21,357 | €60,803 | +€39,446 | +185% |
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 14 October 2026 via checked.be.