Isaoka: 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.
Isaoka
Largest movements
- Cash +€3,065
up €3,065 (+39.1%), from €7,832 to €10,897
mainly Tax, wage and social debts (+€3,173) and Other debts (+€1,173)
- Tangible fixed assets +€1,266
up €1,266 (+51.6%), from €2,457 to €3,723
of which Furniture and vehicles: +€2,100
- Stocks and contracts -€215
down €215 (-52.5%), from €409 to €194
- Tax, wage and social debts +€3,173
up €3,173 (+138%), from €2,304 to €5,477
- Other debts +€1,173
up €1,173 (+24.7%), from €4,748 to €5,921
- Profit (loss) carried forward -€747
down €747 (-24.6%), from €3,043 to €2,295
- Trade debts +€642
up €642 (+199%), from €322 to €964
- Gross operating margin -€2,728
down €2,728 (-42.7%), from €6,383 to €3,655
- Depreciation +€922
up €922 (+2,131%), from €43 to €965
- Other operating charges +€652
up €652 (+53.6%), from €1,215 to €1,867
- Taxes -€559
down €559 (-45.7%), from €1,223 to €664
- Financial charges +€74
new in 2025: €74
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 | €11,417 | €15,658 | +€4,241 | +37.1% |
| Fixed assets | 21/28 | €2,457 | €3,723 | +€1,266 | +51.6% |
| Tangible fixed assets | 22/27 | €2,457 | €3,723 | +€1,266 | +51.6% |
| Plant, machinery and equipment | 23 | €2,457 | €1,623 | -€833 | -33.9% |
| Furniture and vehicles | 24 | - | €2,100 | +€2,100 | |
| Current assets | 29/58 | €8,960 | €11,934 | +€2,974 | +33.2% |
| Stocks and contracts in progress | 3 | €409 | €194 | -€215 | -52.5% |
| Stocks | 30/36 | €409 | €194 | -€215 | -52.5% |
| Amounts receivable within one year | 40/41 | €719 | €844 | +€124 | +17.3% |
| Trade receivables | 40 | €204 | €844 | +€639 | +313% |
| Other amounts receivable | 41 | €515 | - | -€515 | |
| Cash at bank and in hand | 54/58 | €7,832 | €10,897 | +€3,065 | +39.1% |
| Total equity and liabilities | 10/49 | €11,417 | €15,658 | +€4,241 | +37.1% |
| Equity | 10/15 | €4,043 | €3,295 | -€747 | -18.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,043 | €2,295 | -€747 | -24.6% |
| Amounts payable | 17/49 | €7,374 | €12,362 | +€4,988 | +67.6% |
| Amounts payable within one year | 42/48 | €7,374 | €12,362 | +€4,988 | +67.6% |
| Trade debts | 44 | €322 | €964 | +€642 | +199% |
| Suppliers | 440/4 | €322 | €964 | +€642 | +199% |
| Taxes, remuneration and social security | 45 | €2,304 | €5,477 | +€3,173 | +138% |
| Taxes | 450/3 | €2,304 | €5,477 | +€3,173 | +138% |
| Other amounts payable | 47/48 | €4,748 | €5,921 | +€1,173 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43 | €965 | +€922 | +2,131% |
| Other operating charges | 640/8 | €1,215 | €1,867 | +€652 | +53.6% |
| Gross operating margin | 9900 | €6,383 | €3,655 | -€2,728 | -42.7% |
| Operating profit (loss) | 9901 | €5,124 | €823 | -€4,301 | -83.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +206% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +206% |
| Financial charges | 65/66B | - | €74 | +€74 | |
| Recurring financial charges | 65 | - | €74 | +€74 | |
| Profit (loss) for the period before taxes | 9903 | €5,125 | €750 | -€4,375 | -85.4% |
| Income taxes | 67/77 | €1,223 | €664 | -€559 | -45.7% |
| Profit (loss) for the period | 9904 | €3,902 | €86 | -€3,816 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,902 | €86 | -€3,816 | -97.8% |
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 22 October 2026 via checked.be.