ISALEO CONSULT: 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.
ISALEO CONSULT
Largest movements
- Receivables within one year +€37,312
up €37,312 (+75.3%), from €49,532 to €86,844
- Cash -€11,482
down €11,482 (-21.6%), from €53,088 to €41,606
mainly Contributions, distributions and other (-€81,500) and Receivables within one year (-€37,312)
- Other debts +€27,269
up €27,269 (+806%), from €3,384 to €30,653
- Tax, wage and social debts -€2,071
down €2,071 (-13.4%), from €15,504 to €13,433
of which Taxes: -€5,109
- Gross operating margin +€1,475
up €1,475 (+1.4%), from €103,660 to €105,134
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,572 | €133,542 | +€25,971 | +24.1% |
| Fixed assets | 21/28 | €2,181 | €2,201 | +€20 | +0.9% |
| Tangible fixed assets | 22/27 | €2,151 | €2,171 | +€20 | +0.9% |
| Furniture and vehicles | 24 | €2,151 | €2,171 | +€20 | +0.9% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €105,391 | €131,342 | +€25,951 | +24.6% |
| Amounts receivable within one year | 40/41 | €49,532 | €86,844 | +€37,312 | +75.3% |
| Trade receivables | 40 | €49,532 | €86,844 | +€37,312 | +75.3% |
| Cash at bank and in hand | 54/58 | €53,088 | €41,606 | -€11,482 | -21.6% |
| Deferred charges and accrued income | 490/1 | €2,771 | €2,891 | +€120 | +4.3% |
| Total equity and liabilities | 10/49 | €107,572 | €133,542 | +€25,971 | +24.1% |
| Equity | 10/15 | €86,713 | €87,325 | +€612 | +0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,500 | €82,000 | +€500 | +0.6% |
| Distributable reserves | 133 | €81,500 | €82,000 | +€500 | +0.6% |
| Profit (loss) carried forward | 14 | €213 | €325 | +€112 | +52.6% |
| Amounts payable | 17/49 | €20,859 | €46,218 | +€25,359 | +122% |
| Amounts payable within one year | 42/48 | €20,859 | €46,218 | +€25,359 | +122% |
| Trade debts | 44 | €1,971 | €2,132 | +€161 | +8.2% |
| Suppliers | 440/4 | €1,971 | €2,132 | +€161 | +8.2% |
| Taxes, remuneration and social security | 45 | €15,504 | €13,433 | -€2,071 | -13.4% |
| Taxes | 450/3 | €15,504 | €10,395 | -€5,109 | -33.0% |
| Remuneration and social security | 454/9 | - | €3,038 | +€3,038 | |
| Other amounts payable | 47/48 | €3,384 | €30,653 | +€27,269 | +806% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €824 | €1,162 | +€338 | +41.1% |
| Other operating charges | 640/8 | €586 | €608 | +€22 | +3.8% |
| Gross operating margin | 9900 | €103,660 | €105,134 | +€1,475 | +1.4% |
| Operating profit (loss) | 9901 | €102,250 | €103,365 | +€1,114 | +1.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €108 | €221 | +€112 | +104% |
| Recurring financial charges | 65 | €108 | €221 | +€112 | +104% |
| Profit (loss) for the period before taxes | 9903 | €102,142 | €103,145 | +€1,003 | +1.0% |
| Income taxes | 67/77 | €21,192 | €21,033 | -€159 | -0.8% |
| Profit (loss) for the period | 9904 | €80,950 | €82,112 | +€1,162 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,950 | €82,112 | +€1,162 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.