ISAMO Services: 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.
ISAMO Services
Largest movements
- Receivables within one year -€15,236
down €15,236 (-69.3%), from €21,999 to €6,763
of which Trade receivables: -€14,729
- Cash +€5,827
up €5,827 (+24.6%), from €23,644 to €29,471
mainly Receivables within one year (+€15,236) and Tax, wage and social debts (+€7,994)
- Tangible fixed assets +€3,532
up €3,532 (+58.3%), from €6,056 to €9,589
of which Furniture and vehicles: +€4,965
- Profit (loss) carried forward -€16,916
down €16,916 (-152.5%), from -€11,094 to -€28,010
- Tax, wage and social debts +€7,994
up €7,994 (+81.8%), from €9,772 to €17,765
of which Taxes: +€4,648
- Trade debts +€3,006
up €3,006 (+145.7%), from €2,063 to €5,069
- Gross operating margin -€8,734
down €8,734, from €292 to -€8,442
- Depreciation -€1,106
down €1,106 (-28.3%), from €3,907 to €2,801
- Financial charges -€779
down €779 (-12.3%), from €6,305 to €5,527
- Other operating charges -€738
down €738 (-76.4%), from €965 to €227
- Financial income +€308
new in 2025: €308
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 | €51,925 | €45,822 | -€6,103 | -11.8% |
| Fixed assets | 21/28 | €6,282 | €9,589 | +€3,306 | +52.6% |
| Intangible fixed assets | 21 | €226 | - | -€226 | |
| Tangible fixed assets | 22/27 | €6,056 | €9,589 | +€3,532 | +58.3% |
| Plant, machinery and equipment | 23 | €3,171 | €1,777 | -€1,394 | -44.0% |
| Furniture and vehicles | 24 | €2,767 | €7,732 | +€4,965 | +179.5% |
| Leasing and similar rights | 25 | €119 | €79 | -€40 | -33.3% |
| Current assets | 29/58 | €45,643 | €36,234 | -€9,409 | -20.6% |
| Amounts receivable within one year | 40/41 | €21,999 | €6,763 | -€15,236 | -69.3% |
| Trade receivables | 40 | €16,684 | €1,955 | -€14,729 | -88.3% |
| Other amounts receivable | 41 | €5,315 | €4,808 | -€507 | -9.5% |
| Cash at bank and in hand | 54/58 | €23,644 | €29,471 | +€5,827 | +24.6% |
| Total equity and liabilities | 10/49 | €51,925 | €45,822 | -€6,103 | -11.8% |
| Equity | 10/15 | €39,801 | €22,885 | -€16,916 | -42.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €44,395 | €44,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €42,395 | €42,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,094 | -€28,010 | -€16,916 | -152.5% |
| Amounts payable | 17/49 | €12,124 | €22,937 | +€10,813 | +89.2% |
| Amounts payable within one year | 42/48 | €12,124 | €22,937 | +€10,813 | +89.2% |
| Trade debts | 44 | €2,063 | €5,069 | +€3,006 | +145.7% |
| Suppliers | 440/4 | €2,063 | €5,069 | +€3,006 | +145.7% |
| Taxes, remuneration and social security | 45 | €9,772 | €17,765 | +€7,994 | +81.8% |
| Taxes | 450/3 | €9,772 | €14,420 | +€4,648 | +47.6% |
| Remuneration and social security | 454/9 | - | €3,345 | +€3,345 | |
| Other amounts payable | 47/48 | €289 | €103 | -€186 | -64.3% |
| Non-recurring operating income | 76A | - | €1,762 | +€1,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,907 | €2,801 | -€1,106 | -28.3% |
| Other operating charges | 640/8 | €965 | €227 | -€738 | -76.4% |
| Gross operating margin | 9900 | €292 | -€8,442 | -€8,734 | |
| Operating profit (loss) | 9901 | -€4,580 | -€11,471 | -€6,891 | -150.4% |
| Financial income | 75/76B | - | €308 | +€308 | |
| Recurring financial income | 75 | - | €308 | +€308 | |
| Financial charges | 65/66B | €6,305 | €5,527 | -€779 | -12.3% |
| Recurring financial charges | 65 | €6,305 | €5,527 | -€779 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,886 | -€16,689 | -€5,804 | -53.3% |
| Income taxes | 67/77 | €209 | €227 | +€18 | +8.6% |
| Profit (loss) for the period | 9904 | -€11,094 | -€16,916 | -€5,822 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,094 | -€16,916 | -€5,822 | -52.5% |
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 12 October 2026 via checked.be.