ISIS COSMETICS: 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.
ISIS COSMETICS
Largest movements
- Cash +€1,784
up €1,784 (+43.1%), from €4,136 to €5,919
mainly Depreciation (+€1,693) and Net result for the year (+€944)
- Tangible fixed assets -€1,693
down €1,693 (-7.9%), from €21,468 to €19,775
of which Land and buildings: -€1,301
- Profit (loss) carried forward +€944
up €944 (+5.3%), from -€17,944 to -€16,999
- Tax, wage and social debts -€558
down €558 (-61.2%), from €911 to €354
- Other debts -€476
down €476 (-3.7%), from €12,702 to €12,226
- Gross operating margin -€3,039
down €3,039 (-43.3%), from €7,017 to €3,978
- Taxes -€354
down €354 (-100.0%), from €354 to €0
- Depreciation -€280
down €280 (-14.2%), from €1,974 to €1,693
- Other operating charges -€76
down €76 (-5.5%), from €1,371 to €1,295
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 | €25,604 | €25,695 | +€91 | +0.4% |
| Fixed assets | 21/28 | €21,468 | €19,775 | -€1,693 | -7.9% |
| Tangible fixed assets | 22/27 | €21,468 | €19,775 | -€1,693 | -7.9% |
| Land and buildings | 22 | €21,076 | €19,775 | -€1,301 | -6.2% |
| Plant, machinery and equipment | 23 | €393 | €0 | -€393 | -100.0% |
| Current assets | 29/58 | €4,136 | €5,919 | +€1,784 | +43.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,136 | €5,919 | +€1,784 | +43.1% |
| Total equity and liabilities | 10/49 | €25,604 | €25,695 | +€91 | +0.4% |
| Equity | 10/15 | €11,806 | €12,751 | +€944 | +8.0% |
| Contributions | 10/11 | €29,750 | €29,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,944 | -€16,999 | +€944 | +5.3% |
| Amounts payable | 17/49 | €13,798 | €12,944 | -€854 | -6.2% |
| Amounts payable within one year | 42/48 | €13,798 | €12,944 | -€854 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €184 | €364 | +€179 | +97.4% |
| Suppliers | 440/4 | €184 | €364 | +€179 | +97.4% |
| Taxes, remuneration and social security | 45 | €911 | €354 | -€558 | -61.2% |
| Taxes | 450/3 | €911 | €354 | -€558 | -61.2% |
| Other amounts payable | 47/48 | €12,702 | €12,226 | -€476 | -3.7% |
| Non-recurring operating income | 76A | €1,584 | €0 | -€1,584 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,974 | €1,693 | -€280 | -14.2% |
| Other operating charges | 640/8 | €1,371 | €1,295 | -€76 | -5.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,017 | €3,978 | -€3,039 | -43.3% |
| Operating profit (loss) | 9901 | €3,672 | €990 | -€2,683 | -73.0% |
| Financial charges | 65/66B | €98 | €45 | -€52 | -53.6% |
| Recurring financial charges | 65 | €98 | €45 | -€52 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €3,575 | €944 | -€2,630 | -73.6% |
| Income taxes | 67/77 | €354 | €0 | -€354 | -100.0% |
| Profit (loss) for the period | 9904 | €3,221 | €944 | -€2,277 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,221 | €944 | -€2,277 | -70.7% |
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 8 October 2026 via checked.be.