ISABO.BE: 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.
ISABO.BE
Largest movements
- Cash +€12,488
up €12,488 (+145.0%), from €8,615 to €21,103
mainly Other debts (+€69,373) and Depreciation (+€37,567)
- Receivables within one year +€12,276
up €12,276 (+12.9%), from €95,319 to €107,595
of which Other amounts receivable: +€21,337
- Intangible fixed assets -€9,322
down €9,322 (-6.6%), from €142,092 to €132,770
- Other debts +€69,373
up €69,373 (+25.0%), from €277,771 to €347,145
- Current portion of long-term debt -€63,487
down €63,487 (-84.2%), from €75,370 to €11,883
- Profit (loss) carried forward +€20,285
up €20,285 (+57.3%), from -€35,416 to -€15,131
- Trade debts +€14,555
up €14,555 (+44.1%), from €33,007 to €47,562
- Debts after one year -€11,883
down €11,883 (-55.1%), from €21,576 to €9,693
- Gross operating margin +€43,669
up €43,669 (+68.8%), from €63,460 to €107,129
- Write-downs +€1,579
new in 2025: €1,579
- Staff costs -€1,111
down €1,111 (-2.6%), from €42,680 to €41,569
- Financial income +€1,082
up €1,082 (+67.7%), from €1,597 to €2,679
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 | €546,198 | €568,249 | +€22,051 | +4.0% |
| Fixed assets | 21/28 | €269,062 | €263,349 | -€5,713 | -2.1% |
| Intangible fixed assets | 21 | €142,092 | €132,770 | -€9,322 | -6.6% |
| Tangible fixed assets | 22/27 | €126,970 | €130,579 | +€3,609 | +2.8% |
| Land and buildings | 22 | €22,284 | €20,480 | -€1,804 | -8.1% |
| Plant, machinery and equipment | 23 | €100,102 | €106,793 | +€6,690 | +6.7% |
| Furniture and vehicles | 24 | €4,584 | €3,306 | -€1,278 | -27.9% |
| Current assets | 29/58 | €277,136 | €304,900 | +€27,764 | +10.0% |
| Stocks and contracts in progress | 3 | €167,000 | €167,000 | = | 0.0% |
| Stocks | 30/36 | €167,000 | €167,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,319 | €107,595 | +€12,276 | +12.9% |
| Trade receivables | 40 | €55,107 | €46,046 | -€9,061 | -16.4% |
| Other amounts receivable | 41 | €40,211 | €61,548 | +€21,337 | +53.1% |
| Current investments | 50/53 | €202 | €202 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,615 | €21,103 | +€12,488 | +145.0% |
| Deferred charges and accrued income | 490/1 | €6,000 | €9,000 | +€3,000 | +50.0% |
| Total equity and liabilities | 10/49 | €546,198 | €568,249 | +€22,051 | +4.0% |
| Equity | 10/15 | -€10,141 | €10,144 | +€20,285 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,675 | €6,675 | = | 0.0% |
| Distributable reserves | 133 | €6,675 | €6,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,416 | -€15,131 | +€20,285 | +57.3% |
| Amounts payable | 17/49 | €556,339 | €558,105 | +€1,767 | +0.3% |
| Amounts payable after more than one year | 17 | €21,576 | €9,693 | -€11,883 | -55.1% |
| Financial debts | 170/4 | €21,576 | €9,693 | -€11,883 | -55.1% |
| Amounts payable within one year | 42/48 | €534,763 | €548,412 | +€13,650 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €75,370 | €11,883 | -€63,487 | -84.2% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €33,007 | €47,562 | +€14,555 | +44.1% |
| Suppliers | 440/4 | €33,007 | €47,562 | +€14,555 | +44.1% |
| Taxes, remuneration and social security | 45 | €23,614 | €16,822 | -€6,792 | -28.8% |
| Taxes | 450/3 | €20,306 | €16,665 | -€3,641 | -17.9% |
| Remuneration and social security | 454/9 | €3,307 | €157 | -€3,151 | -95.3% |
| Other amounts payable | 47/48 | €277,771 | €347,145 | +€69,373 | +25.0% |
| Non-recurring operating income | 76A | - | €7,240 | +€7,240 | |
| Remuneration, social security and pensions | 62 | €42,680 | €41,569 | -€1,111 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,770 | €37,567 | -€203 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,579 | +€1,579 | |
| Other operating charges | 640/8 | €1,725 | €1,762 | +€37 | +2.1% |
| Gross operating margin | 9900 | €63,460 | €107,129 | +€43,669 | +68.8% |
| Operating profit (loss) | 9901 | -€18,715 | €24,652 | +€43,367 | |
| Financial income | 75/76B | €1,597 | €2,679 | +€1,082 | +67.7% |
| Recurring financial income | 75 | €1,597 | €2,679 | +€1,082 | +67.7% |
| Financial charges | 65/66B | €6,564 | €6,415 | -€149 | -2.3% |
| Recurring financial charges | 65 | €6,564 | €6,415 | -€149 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,681 | €20,916 | +€44,598 | |
| Income taxes | 67/77 | €658 | €631 | -€26 | -4.0% |
| Profit (loss) for the period | 9904 | -€24,339 | €20,285 | +€44,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,339 | €20,285 | +€44,624 |
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 9 October 2026 via checked.be.