ISIDORA: 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.
ISIDORA
Largest movements
- Cash -€1.1m
down €1.1m (-47.2%), from €2.3m to €1.2m
mainly Other debts (-€1.5m)
- Other debts -€1.5m
down €1.5m (-100.0%), from €1.5m to €0
- Profit (loss) carried forward +€290,700
up €290,700 (+32.3%), from €898,846 to €1.2m
- Financial income -€155,940
down €155,940 (-34.3%), from €454,690 to €298,750
- Financial charges +€120
up €120 (+12.2%), from €988 to €1,108
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.
Cash bridge derived
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 | €17,599,827 | €16,390,528 | -€1.2m | -6.9% |
| Fixed assets | 21/28 | €15,151,400 | €15,151,400 | = | 0.0% |
| Financial fixed assets | 28 | €15,151,400 | €15,151,400 | = | 0.0% |
| Current assets | 29/58 | €2,448,427 | €1,239,128 | -€1.2m | -49.4% |
| Amounts receivable within one year | 40/41 | €100,000 | €0 | -€100,000 | -100.0% |
| Other amounts receivable | 41 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,348,427 | €1,239,128 | -€1.1m | -47.2% |
| Total equity and liabilities | 10/49 | €17,599,827 | €16,390,528 | -€1.2m | -6.9% |
| Equity | 10/15 | €16,099,827 | €16,390,528 | +€290,700 | +1.8% |
| Contributions | 10/11 | €15,151,400 | €15,151,400 | = | 0.0% |
| Reserves | 13 | €49,581 | €49,581 | = | 0.0% |
| Distributable reserves | 133 | €49,581 | €49,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | €898,846 | €1,189,547 | +€290,700 | +32.3% |
| Amounts payable | 17/49 | €1,500,000 | €0 | -€1.5m | -100.0% |
| Amounts payable within one year | 42/48 | €1,500,000 | €0 | -€1.5m | -100.0% |
| Other amounts payable | 47/48 | €1,500,000 | €0 | -€1.5m | -100.0% |
| Other operating charges | 640/8 | €1,221 | €1,206 | -€14 | -1.2% |
| Gross operating margin | 9900 | -€5,736 | -€5,736 | = | 0.0% |
| Operating profit (loss) | 9901 | -€6,956 | -€6,942 | +€14 | +0.2% |
| Financial income | 75/76B | €454,690 | €298,750 | -€155,940 | -34.3% |
| Recurring financial income | 75 | €454,690 | €298,750 | -€155,940 | -34.3% |
| Financial charges | 65/66B | €988 | €1,108 | +€120 | +12.2% |
| Recurring financial charges | 65 | €988 | €1,108 | +€120 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €446,746 | €290,700 | -€156,046 | -34.9% |
| Profit (loss) for the period | 9904 | €446,746 | €290,700 | -€156,046 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €446,746 | €290,700 | -€156,046 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.