HOME ISOLATION: 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.
HOME ISOLATION
Largest movements
- Stocks and contracts +€11,191
up €11,191 (+167%), from €6,697 to €17,888
- Tangible fixed assets -€8,007
down €8,007 (-26.0%), from €30,778 to €22,771
of which Furniture and vehicles: -€6,730
- Deferred charges and accrued income +€4,990
up €4,990 (+53.3%), from €9,359 to €14,350
- Cash -€2,666
down €2,666 (-9.0%), from €29,742 to €27,075
mainly Stocks and contracts (-€11,191) and Deferred charges and accrued income (-€4,990)
- Receivables within one year +€1,131
up €1,131 (+12.4%), from €9,129 to €10,260
of which Other amounts receivable: +€2,438
- Trade debts +€7,420
up €7,420 (+252%), from €2,948 to €10,369
- Debts after one year -€2,526
down €2,526 (-11.6%), from €21,756 to €19,231
- Gross operating margin -€649
down €649 (-3.2%), from €20,594 to €19,946
- Financial charges +€521
up €521 (+21.1%), from €2,464 to €2,986
- Taxes -€494
down €494 (-13.7%), from €3,594 to €3,100
- Depreciation +€358
up €358 (+2.9%), from €12,396 to €12,754
- Other operating charges -€242
down €242 (-24.9%), from €974 to €732
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 | €85,705 | €92,343 | +€6,639 | +7.7% |
| Fixed assets | 21/28 | €30,778 | €22,771 | -€8,007 | -26.0% |
| Tangible fixed assets | 22/27 | €30,778 | €22,771 | -€8,007 | -26.0% |
| Plant, machinery and equipment | 23 | €5,316 | €4,039 | -€1,277 | -24.0% |
| Furniture and vehicles | 24 | €25,462 | €18,732 | -€6,730 | -26.4% |
| Current assets | 29/58 | €54,927 | €69,573 | +€14,646 | +26.7% |
| Stocks and contracts in progress | 3 | €6,697 | €17,888 | +€11,191 | +167% |
| Stocks | 30/36 | €6,697 | €17,888 | +€11,191 | +167% |
| Amounts receivable within one year | 40/41 | €9,129 | €10,260 | +€1,131 | +12.4% |
| Trade receivables | 40 | €5,233 | €3,926 | -€1,307 | -25.0% |
| Other amounts receivable | 41 | €3,895 | €6,334 | +€2,438 | +62.6% |
| Cash at bank and in hand | 54/58 | €29,742 | €27,075 | -€2,666 | -9.0% |
| Deferred charges and accrued income | 490/1 | €9,359 | €14,350 | +€4,990 | +53.3% |
| Total equity and liabilities | 10/49 | €85,705 | €92,343 | +€6,639 | +7.7% |
| Equity | 10/15 | €47,088 | €47,463 | +€375 | +0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,094 | €31,094 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €29,239 | €29,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,556 | -€2,181 | +€375 | +14.7% |
| Amounts payable | 17/49 | €38,616 | €44,880 | +€6,264 | +16.2% |
| Amounts payable after more than one year | 17 | €21,756 | €19,231 | -€2,526 | -11.6% |
| Financial debts | 170/4 | €21,756 | €19,231 | -€2,526 | -11.6% |
| Amounts payable within one year | 42/48 | €16,860 | €25,649 | +€8,790 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | €4,502 | €5,293 | +€792 | +17.6% |
| Trade debts | 44 | €2,948 | €10,369 | +€7,420 | +252% |
| Suppliers | 440/4 | €2,948 | €10,369 | +€7,420 | +252% |
| Taxes, remuneration and social security | 45 | €7,096 | €7,674 | +€577 | +8.1% |
| Taxes | 450/3 | €7,096 | €7,674 | +€577 | +8.1% |
| Other amounts payable | 47/48 | €2,314 | €2,314 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,396 | €12,754 | +€358 | +2.9% |
| Other operating charges | 640/8 | €974 | €732 | -€242 | -24.9% |
| Gross operating margin | 9900 | €20,594 | €19,946 | -€649 | -3.2% |
| Operating profit (loss) | 9901 | €7,225 | €6,460 | -€765 | -10.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €2,464 | €2,986 | +€521 | +21.1% |
| Recurring financial charges | 65 | €2,464 | €2,986 | +€521 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €4,761 | €3,475 | -€1,286 | -27.0% |
| Income taxes | 67/77 | €3,594 | €3,100 | -€494 | -13.7% |
| Profit (loss) for the period | 9904 | €1,166 | €375 | -€792 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,166 | €375 | -€792 | -67.9% |
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 23 October 2026 via checked.be.