ISBOW CONSULTING: what changed
ISBOW CONSULTING
Largest movements
- Cash +€11,879
up €11,879 (+32.4%), from €36,681 to €48,560
mainly Net result for the year (+€16,938) and Other debts (+€4,993)
- Receivables within one year -€2,208
down €2,208 (-15.6%), from €14,162 to €11,954
of which Other amounts receivable: -€1,314
- Tangible fixed assets +€1,349
up €1,349 (+188%), from €716 to €2,065
of which Plant, machinery and equipment: +€2,065
- Deferred charges and accrued income +€795
up €795 (+217%), from €366 to €1,161
- Other debts +€4,993
up €4,993 (+14.4%), from €34,717 to €39,710
- Tax, wage and social debts +€4,583
up €4,583 (+41.3%), from €11,090 to €15,673
of which Taxes: +€4,606
- Trade debts +€2,239
up €2,239 (+42.3%), from €5,298 to €7,537
- Gross operating margin +€5,783
up €5,783 (+28.9%), from €20,025 to €25,808
- Financial charges +€1,580
up €1,580 (+189%), from €838 to €2,418
- Staff costs -€642
down €642 (-84.5%), from €760 to €118
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,105 | €63,920 | +€11,815 | +22.7% |
| Fixed assets | 21/28 | €896 | €2,245 | +€1,349 | +151% |
| Tangible fixed assets | 22/27 | €716 | €2,065 | +€1,349 | +188% |
| Plant, machinery and equipment | 23 | - | €2,065 | +€2,065 | |
| Furniture and vehicles | 24 | €716 | - | -€716 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €51,209 | €61,675 | +€10,466 | +20.4% |
| Amounts receivable within one year | 40/41 | €14,162 | €11,954 | -€2,208 | -15.6% |
| Trade receivables | 40 | €12,746 | €11,852 | -€894 | -7.0% |
| Other amounts receivable | 41 | €1,416 | €102 | -€1,314 | -92.8% |
| Cash at bank and in hand | 54/58 | €36,681 | €48,560 | +€11,879 | +32.4% |
| Deferred charges and accrued income | 490/1 | €366 | €1,161 | +€795 | +217% |
| Total equity and liabilities | 10/49 | €52,105 | €63,920 | +€11,815 | +22.7% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €51,105 | €62,920 | +€11,815 | +23.1% |
| Amounts payable within one year | 42/48 | €51,105 | €62,920 | +€11,815 | +23.1% |
| Trade debts | 44 | €5,298 | €7,537 | +€2,239 | +42.3% |
| Suppliers | 440/4 | €5,298 | €7,537 | +€2,239 | +42.3% |
| Taxes, remuneration and social security | 45 | €11,090 | €15,673 | +€4,583 | +41.3% |
| Taxes | 450/3 | €11,067 | €15,673 | +€4,606 | +41.6% |
| Remuneration and social security | 454/9 | €23 | - | -€23 | |
| Other amounts payable | 47/48 | €34,717 | €39,710 | +€4,993 | +14.4% |
| Remuneration, social security and pensions | 62 | €760 | €118 | -€642 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725 | €821 | +€96 | +13.2% |
| Other operating charges | 640/8 | €806 | €577 | -€229 | -28.4% |
| Gross operating margin | 9900 | €20,025 | €25,808 | +€5,783 | +28.9% |
| Operating profit (loss) | 9901 | €17,734 | €24,292 | +€6,558 | +37.0% |
| Financial charges | 65/66B | €838 | €2,418 | +€1,580 | +189% |
| Recurring financial charges | 65 | €838 | €2,418 | +€1,580 | +189% |
| Profit (loss) for the period before taxes | 9903 | €16,896 | €21,874 | +€4,978 | +29.5% |
| Income taxes | 67/77 | €4,987 | €4,936 | -€51 | -1.0% |
| Profit (loss) for the period | 9904 | €11,909 | €16,938 | +€5,029 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,909 | €16,938 | +€5,029 | +42.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.