74ISO: 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.
74ISO
Largest movements
- Cash +€25,894
up €25,894 (+33.3%), from €77,792 to €103,686
mainly Other debts (+€13,567) and Depreciation (+€8,986)
- Tangible fixed assets -€8,986
down €8,986 (-35.1%), from €25,574 to €16,588
of which Furniture and vehicles: -€7,341
- Receivables within one year -€5,401
down €5,401 (-39.7%), from €13,616 to €8,216
of which Trade receivables: -€9,760
- Other debts +€13,567
up €13,567 (+173.6%), from €7,815 to €21,382
- Tax, wage and social debts -€11,275
down €11,275 (-82.2%), from €13,719 to €2,444
- Reserves +€8,178
up €8,178 (+10.8%), from €75,999 to €84,178
- Depreciation +€4,085
up €4,085 (+83.4%), from €4,901 to €8,986
- Taxes -€2,260
down €2,260 (-27.2%), from €8,299 to €6,039
- Gross operating margin -€2,042
down €2,042 (-7.1%), from €28,738 to €26,696
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 | €118,768 | €129,634 | +€10,866 | +9.1% |
| Fixed assets | 21/28 | €26,074 | €16,588 | -€9,486 | -36.4% |
| Tangible fixed assets | 22/27 | €25,574 | €16,588 | -€8,986 | -35.1% |
| Plant, machinery and equipment | 23 | €5,593 | €4,188 | -€1,405 | -25.1% |
| Furniture and vehicles | 24 | €18,576 | €11,235 | -€7,341 | -39.5% |
| Other tangible fixed assets | 26 | €1,404 | €1,165 | -€240 | -17.1% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €92,694 | €113,046 | +€20,352 | +22.0% |
| Amounts receivable within one year | 40/41 | €13,616 | €8,216 | -€5,401 | -39.7% |
| Trade receivables | 40 | €12,653 | €2,893 | -€9,760 | -77.1% |
| Other amounts receivable | 41 | €964 | €5,323 | +€4,359 | +452.4% |
| Cash at bank and in hand | 54/58 | €77,792 | €103,686 | +€25,894 | +33.3% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,145 | -€141 | -10.9% |
| Total equity and liabilities | 10/49 | €118,768 | €129,634 | +€10,866 | +9.1% |
| Equity | 10/15 | €94,599 | €102,778 | +€8,178 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,999 | €84,178 | +€8,178 | +10.8% |
| Distributable reserves | 133 | €75,999 | €84,178 | +€8,178 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100.0% |
| Amounts payable | 17/49 | €24,169 | €26,857 | +€2,687 | +11.1% |
| Amounts payable within one year | 42/48 | €24,169 | €26,857 | +€2,687 | +11.1% |
| Financial debts | 43 | €659 | €0 | -€659 | -100.0% |
| Credit institutions | 430/8 | €659 | €0 | -€659 | -100.0% |
| Trade debts | 44 | €1,976 | €3,030 | +€1,055 | +53.4% |
| Suppliers | 440/4 | €1,976 | €3,030 | +€1,055 | +53.4% |
| Taxes, remuneration and social security | 45 | €13,719 | €2,444 | -€11,275 | -82.2% |
| Taxes | 450/3 | €13,719 | €2,444 | -€11,275 | -82.2% |
| Other amounts payable | 47/48 | €7,815 | €21,382 | +€13,567 | +173.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,901 | €8,986 | +€4,085 | +83.4% |
| Other operating charges | 640/8 | €3,361 | €3,313 | -€48 | -1.4% |
| Gross operating margin | 9900 | €28,738 | €26,696 | -€2,042 | -7.1% |
| Operating profit (loss) | 9901 | €20,476 | €14,397 | -€6,079 | -29.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -9.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -9.3% |
| Financial charges | 65/66B | €174 | €180 | +€5 | +3.1% |
| Recurring financial charges | 65 | €174 | €180 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €20,302 | €14,218 | -€6,085 | -30.0% |
| Income taxes | 67/77 | €8,299 | €6,039 | -€2,260 | -27.2% |
| Profit (loss) for the period | 9904 | €12,003 | €8,178 | -€3,825 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,003 | €8,178 | -€3,825 | -31.9% |
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 10 October 2026 via checked.be.