ISADENTLAU: 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.
ISADENTLAU
Largest movements
- Cash +€56,147
up €56,147 (+166%), from €33,744 to €89,890
mainly Net result for the year (+€32,917) and Depreciation (+€29,268)
- Tangible fixed assets -€24,148
down €24,148 (-23.1%), from €104,742 to €80,594
of which Furniture and vehicles: -€22,286
- Deferred charges and accrued income -€2,560
down €2,560 (-72.4%), from €3,537 to €976
- Reserves +€45,000
up €45,000 (+129%), from €35,000 to €80,000
- Debts after one year -€14,350
down €14,350 (-41.7%), from €34,384 to €20,034
- Profit (loss) carried forward -€13,333
down €13,333 (-58.4%), from €22,831 to €9,499
- Trade debts +€4,985
up €4,985 (+214%), from €2,331 to €7,316
- Tax, wage and social debts +€3,270
up €3,270 (+149%), from €2,201 to €5,471
of which Taxes: +€3,250
- Gross operating margin +€26,332
up €26,332 (+49.1%), from €53,655 to €79,986
- Taxes +€8,072
up €8,072 (+128%), from €6,301 to €14,373
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 | €143,699 | €171,962 | +€28,263 | +19.7% |
| Fixed assets | 21/28 | €104,869 | €80,721 | -€24,148 | -23.0% |
| Tangible fixed assets | 22/27 | €104,742 | €80,594 | -€24,148 | -23.1% |
| Furniture and vehicles | 24 | €88,406 | €66,121 | -€22,286 | -25.2% |
| Other tangible fixed assets | 26 | €16,336 | €14,473 | -€1,863 | -11.4% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €38,830 | €91,242 | +€52,411 | +135% |
| Amounts receivable within one year | 40/41 | €1,550 | €375 | -€1,175 | -75.8% |
| Other amounts receivable | 41 | €1,550 | €375 | -€1,175 | -75.8% |
| Cash at bank and in hand | 54/58 | €33,744 | €89,890 | +€56,147 | +166% |
| Deferred charges and accrued income | 490/1 | €3,537 | €976 | -€2,560 | -72.4% |
| Total equity and liabilities | 10/49 | €143,699 | €171,962 | +€28,263 | +19.7% |
| Equity | 10/15 | €72,091 | €103,759 | +€31,667 | +43.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €35,000 | €80,000 | +€45,000 | +129% |
| Distributable reserves | 133 | €35,000 | €80,000 | +€45,000 | +129% |
| Profit (loss) carried forward | 14 | €22,831 | €9,499 | -€13,333 | -58.4% |
| Amounts payable | 17/49 | €71,608 | €68,204 | -€3,404 | -4.8% |
| Amounts payable after more than one year | 17 | €34,384 | €20,034 | -€14,350 | -41.7% |
| Financial debts | 170/4 | €34,384 | €20,034 | -€14,350 | -41.7% |
| Amounts payable within one year | 42/48 | €37,224 | €47,908 | +€10,684 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €13,796 | €14,350 | +€554 | +4.0% |
| Trade debts | 44 | €2,331 | €7,316 | +€4,985 | +214% |
| Suppliers | 440/4 | €2,331 | €7,316 | +€4,985 | +214% |
| Taxes, remuneration and social security | 45 | €2,201 | €5,471 | +€3,270 | +149% |
| Taxes | 450/3 | - | €3,250 | +€3,250 | |
| Remuneration and social security | 454/9 | €2,201 | €2,221 | +€20 | +0.9% |
| Other amounts payable | 47/48 | €18,896 | €20,770 | +€1,874 | +9.9% |
| Accrued charges and deferred income | 492/3 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,174 | €29,268 | +€94 | +0.3% |
| Other operating charges | 640/8 | €1,511 | €1,565 | +€53 | +3.5% |
| Gross operating margin | 9900 | €53,655 | €79,986 | +€26,332 | +49.1% |
| Operating profit (loss) | 9901 | €22,969 | €49,153 | +€26,184 | +114% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,429 | €1,863 | -€566 | -23.3% |
| Recurring financial charges | 65 | €2,429 | €1,863 | -€566 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €20,541 | €47,290 | +€26,749 | +130% |
| Income taxes | 67/77 | €6,301 | €14,373 | +€8,072 | +128% |
| Profit (loss) for the period | 9904 | €14,240 | €32,917 | +€18,677 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €14,240 | €32,917 | +€18,677 | +131% |
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 30 October 2026 via checked.be.