Dr. HENROTTE Isaline: 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.
Dr. HENROTTE Isaline
Largest movements
- Cash +€120,538
up €120,538 (+110%), from €109,685 to €230,223
mainly Net result for the year (+€155,461) and Tax, wage and social debts (+€61,459)
- Deferred charges and accrued income +€5,975
up €5,975 (+6.8%), from €88,216 to €94,191
- Tax, wage and social debts +€61,459
up €61,459 (+158%), from €38,797 to €100,256
of which Taxes: +€61,459
- Other debts +€58,954
up €58,954 (+1,713%), from €3,441 to €62,395
- Profit (loss) carried forward +€5,461
up €5,461 (+3.5%), from €153,997 to €159,458
- Gross operating margin +€42,882
up €42,882 (+26.8%), from €160,277 to €203,159
- Taxes +€12,042
up €12,042 (+34.5%), from €34,875 to €46,917
- Other operating charges -€2,418
down €2,418 (-82.1%), from €2,946 to €528
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 | €198,735 | €324,665 | +€125,930 | +63.4% |
| Fixed assets | 21/28 | €834 | €251 | -€583 | -69.9% |
| Tangible fixed assets | 22/27 | €834 | €251 | -€583 | -69.9% |
| Furniture and vehicles | 24 | €834 | €251 | -€583 | -69.9% |
| Current assets | 29/58 | €197,901 | €324,414 | +€126,513 | +63.9% |
| Cash at bank and in hand | 54/58 | €109,685 | €230,223 | +€120,538 | +110% |
| Deferred charges and accrued income | 490/1 | €88,216 | €94,191 | +€5,975 | +6.8% |
| Total equity and liabilities | 10/49 | €198,735 | €324,665 | +€125,930 | +63.4% |
| Equity | 10/15 | €156,497 | €161,958 | +€5,461 | +3.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,997 | €159,458 | +€5,461 | +3.5% |
| Amounts payable | 17/49 | €42,237 | €162,707 | +€120,469 | +285% |
| Amounts payable within one year | 42/48 | €42,237 | €162,707 | +€120,469 | +285% |
| Trade debts | 44 | - | €56 | +€56 | |
| Suppliers | 440/4 | - | €56 | +€56 | |
| Taxes, remuneration and social security | 45 | €38,797 | €100,256 | +€61,459 | +158% |
| Taxes | 450/3 | €35,797 | €97,256 | +€61,459 | +172% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,441 | €62,395 | +€58,954 | +1,713% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €583 | = | 0.0% |
| Other operating charges | 640/8 | €2,946 | €528 | -€2,418 | -82.1% |
| Gross operating margin | 9900 | €160,277 | €203,159 | +€42,882 | +26.8% |
| Operating profit (loss) | 9901 | €156,748 | €202,049 | +€45,300 | +28.9% |
| Financial income | 75/76B | €268 | €1,528 | +€1,260 | +470% |
| Recurring financial income | 75 | €268 | €1,528 | +€1,260 | +470% |
| Financial charges | 65/66B | €1,779 | €1,198 | -€580 | -32.6% |
| Recurring financial charges | 65 | €1,779 | €1,198 | -€580 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €155,237 | €202,378 | +€47,140 | +30.4% |
| Income taxes | 67/77 | €34,875 | €46,917 | +€12,042 | +34.5% |
| Profit (loss) for the period | 9904 | €120,362 | €155,461 | +€35,099 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €120,362 | €155,461 | +€35,099 | +29.2% |
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 24 October 2026 via checked.be.