ISAMO: what changed
Two fiscal 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.
ISAMO
Largest movements
- Receivables within one year +€297,648
new in 2025: €297,648
- Tangible fixed assets -€116,804
no longer reported in 2025 (was €116,804)
- Reserves +€223,647
new in 2025: €223,647
- Other debts -€78,495
down €78,495 (-69.2%), from €113,495 to €35,000
- Provisions +€74,549
new in 2025: €74,549
- Debts after one year -€30,345
no longer reported in 2025 (was €30,345)
- Current portion of long-term debt -€16,540
no longer reported in 2025 (was €16,540)
- Gross operating margin +€293,394
up €293,394 (+1175.3%), from €24,963 to €318,357
- Depreciation -€14,923
no longer reported in 2025 (was €14,923)
- Financial charges +€5,595
up €5,595 (+141.2%), from €3,962 to €9,557
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 | €119,757 | €299,344 | +€179,587 | +150.0% |
| Fixed assets | 21/28 | €116,804 | - | -€116,804 | |
| Tangible fixed assets | 22/27 | €116,804 | - | -€116,804 | |
| Land and buildings | 22 | €116,804 | - | -€116,804 | |
| Current assets | 29/58 | €2,953 | €299,344 | +€296,391 | +10036.3% |
| Amounts receivable within one year | 40/41 | - | €297,648 | +€297,648 | |
| Other amounts receivable | 41 | - | €297,648 | +€297,648 | |
| Current investments | 50/53 | €17 | - | -€17 | |
| Cash at bank and in hand | 54/58 | €1,910 | €1,696 | -€215 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,026 | - | -€1,026 | |
| Total equity and liabilities | 10/49 | €119,757 | €299,344 | +€179,587 | +150.0% |
| Equity | 10/15 | -€42,852 | €189,795 | +€232,647 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €223,647 | +€223,647 | |
| Tax-exempt reserves | 132 | - | €223,647 | +€223,647 | |
| Profit (loss) carried forward | 14 | -€67,852 | -€58,852 | +€9,000 | +13.3% |
| Provisions and deferred taxes | 16 | - | €74,549 | +€74,549 | |
| Deferred taxes | 168 | - | €74,549 | +€74,549 | |
| Amounts payable | 17/49 | €162,609 | €35,000 | -€127,609 | -78.5% |
| Amounts payable after more than one year | 17 | €30,345 | - | -€30,345 | |
| Financial debts | 170/4 | €30,345 | - | -€30,345 | |
| Amounts payable within one year | 42/48 | €131,448 | €35,000 | -€96,448 | -73.4% |
| Current portion of amounts payable after more than one year | 42 | €16,540 | - | -€16,540 | |
| Trade debts | 44 | €1,414 | - | -€1,414 | |
| Suppliers | 440/4 | €1,414 | - | -€1,414 | |
| Other amounts payable | 47/48 | €113,495 | €35,000 | -€78,495 | -69.2% |
| Accrued charges and deferred income | 492/3 | €816 | - | -€816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,923 | - | -€14,923 | |
| Other operating charges | 640/8 | €3,277 | €2,971 | -€307 | -9.4% |
| Gross operating margin | 9900 | €24,963 | €318,357 | +€293,394 | +1175.3% |
| Operating profit (loss) | 9901 | €6,763 | €315,386 | +€308,624 | +4563.6% |
| Financial income | 75/76B | - | €1,367 | +€1,367 | |
| Recurring financial income | 75 | - | €1,367 | +€1,367 | |
| Financial charges | 65/66B | €3,962 | €9,557 | +€5,595 | +141.2% |
| Recurring financial charges | 65 | €3,962 | €9,557 | +€5,595 | +141.2% |
| Profit (loss) for the period before taxes | 9903 | €2,801 | €307,196 | +€304,396 | +10868.2% |
| Transfer to deferred taxes | 680 | - | €74,549 | +€74,549 | |
| Profit (loss) for the period | 9904 | €2,801 | €232,647 | +€229,846 | +8206.5% |
| Transfer to tax-exempt reserves | 689 | - | €223,647 | +€223,647 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,801 | €9,000 | +€6,199 | +221.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.