D.Y. ISOLATION: 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.
D.Y. ISOLATION
Largest movements
- Tangible fixed assets -€18,991
down €18,991 (-54.3%), from €34,950 to €15,959
- Receivables within one year -€7,741
down €7,741 (-16.0%), from €48,280 to €40,538
of which Trade receivables: -€5,628
- Profit (loss) carried forward -€16,833
down €16,833 (-44.5%), from €37,793 to €20,960
- Debts after one year -€10,388
down €10,388 (-33.2%), from €31,247 to €20,859
- Tax, wage and social debts +€5,116
up €5,116 (+43.1%), from €11,866 to €16,982
of which Taxes: +€5,127
- Other debts -€2,724
down €2,724 (-96.4%), from €2,827 to €103
- Gross operating margin -€74,917
down €74,917 (-37.2%), from €201,372 to €126,455
- Staff costs -€73,792
down €73,792 (-41.7%), from €176,931 to €103,140
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 | €115,132 | €89,970 | -€25,162 | -21.9% |
| Fixed assets | 21/28 | €35,258 | €16,266 | -€18,991 | -53.9% |
| Tangible fixed assets | 22/27 | €34,950 | €15,959 | -€18,991 | -54.3% |
| Furniture and vehicles | 24 | €34,950 | €15,959 | -€18,991 | -54.3% |
| Financial fixed assets | 28 | €307 | €307 | = | 0.0% |
| Current assets | 29/58 | €79,874 | €73,703 | -€6,171 | -7.7% |
| Stocks and contracts in progress | 3 | €19,756 | €19,756 | = | 0.0% |
| Stocks | 30/36 | €19,756 | €19,756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,280 | €40,538 | -€7,741 | -16.0% |
| Trade receivables | 40 | €41,047 | €35,419 | -€5,628 | -13.7% |
| Other amounts receivable | 41 | €7,232 | €5,119 | -€2,113 | -29.2% |
| Cash at bank and in hand | 54/58 | €8,363 | €9,320 | +€957 | +11.4% |
| Deferred charges and accrued income | 490/1 | €3,475 | €4,089 | +€613 | +17.7% |
| Total equity and liabilities | 10/49 | €115,132 | €89,970 | -€25,162 | -21.9% |
| Equity | 10/15 | €57,193 | €40,360 | -€16,833 | -29.4% |
| Contributions | 10/11 | €17,540 | €17,540 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,793 | €20,960 | -€16,833 | -44.5% |
| Amounts payable | 17/49 | €57,939 | €49,610 | -€8,329 | -14.4% |
| Amounts payable after more than one year | 17 | €31,247 | €20,859 | -€10,388 | -33.2% |
| Financial debts | 170/4 | €31,247 | €20,859 | -€10,388 | -33.2% |
| Amounts payable within one year | 42/48 | €26,436 | €28,494 | +€2,058 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €9,658 | €10,388 | +€729 | +7.6% |
| Trade debts | 44 | €2,085 | €1,022 | -€1,063 | -51.0% |
| Suppliers | 440/4 | €2,085 | €1,022 | -€1,063 | -51.0% |
| Taxes, remuneration and social security | 45 | €11,866 | €16,982 | +€5,116 | +43.1% |
| Taxes | 450/3 | €1,276 | €6,404 | +€5,127 | +401.8% |
| Remuneration and social security | 454/9 | €10,590 | €10,578 | -€12 | -0.1% |
| Other amounts payable | 47/48 | €2,827 | €103 | -€2,724 | -96.4% |
| Accrued charges and deferred income | 492/3 | €256 | €256 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €176,931 | €103,140 | -€73,792 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,011 | €18,991 | -€1,019 | -5.1% |
| Other operating charges | 640/8 | €4,514 | €3,208 | -€1,306 | -28.9% |
| Gross operating margin | 9900 | €201,372 | €126,455 | -€74,917 | -37.2% |
| Operating profit (loss) | 9901 | -€84 | €1,117 | +€1,200 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +56.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +56.6% |
| Financial charges | 65/66B | €3,149 | €2,772 | -€377 | -12.0% |
| Recurring financial charges | 65 | €3,149 | €2,772 | -€377 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,232 | -€1,654 | +€1,578 | +48.8% |
| Income taxes | 67/77 | €684 | €893 | +€209 | +30.5% |
| Profit (loss) for the period | 9904 | -€3,916 | -€2,547 | +€1,369 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,916 | -€2,547 | +€1,369 | +35.0% |
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 5 October 2026 via checked.be.