ISLER CONSULTING: 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.
ISLER CONSULTING
Largest movements
- Cash -€45,485
down €45,485 (-77.2%), from €58,920 to €13,435
mainly Other debts (-€45,603) and Tax, wage and social debts (-€11,931)
- Receivables within one year -€7,500
no longer reported in 2025 (was €7,500)
- Tangible fixed assets -€1,118
down €1,118 (-36.7%), from €3,049 to €1,931
of which Other tangible fixed assets: -€760
- Other debts -€45,603
down €45,603 (-91.2%), from €50,000 to €4,397
- Tax, wage and social debts -€11,931
down €11,931 (-87.6%), from €13,619 to €1,688
- Profit (loss) carried forward +€3,875
up €3,875 (+1,087%), from €357 to €4,232
- Trade debts -€744
down €744 (-93.9%), from €793 to €49
- Staff costs -€1,045
no longer reported in 2025 (was €1,045)
- Taxes -€516
down €516 (-29.8%), from €1,734 to €1,218
- Financial charges -€367
down €367 (-58.0%), from €633 to €266
- Gross operating margin +€138
up €138 (+1.9%), from €7,125 to €7,264
- Other operating charges +€94
up €94 (+13.6%), from €693 to €787
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 | €69,768 | €15,366 | -€54,403 | -78.0% |
| Fixed assets | 21/28 | €3,349 | €1,931 | -€1,418 | -42.3% |
| Tangible fixed assets | 22/27 | €3,049 | €1,931 | -€1,118 | -36.7% |
| Furniture and vehicles | 24 | €388 | €30 | -€358 | -92.3% |
| Other tangible fixed assets | 26 | €2,661 | €1,901 | -€760 | -28.6% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €66,419 | €13,435 | -€52,985 | -79.8% |
| Amounts receivable within one year | 40/41 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €7,500 | - | -€7,500 | |
| Cash at bank and in hand | 54/58 | €58,920 | €13,435 | -€45,485 | -77.2% |
| Total equity and liabilities | 10/49 | €69,768 | €15,366 | -€54,403 | -78.0% |
| Equity | 10/15 | €5,357 | €9,232 | +€3,875 | +72.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €357 | €4,232 | +€3,875 | +1,087% |
| Amounts payable | 17/49 | €64,412 | €6,134 | -€58,278 | -90.5% |
| Amounts payable within one year | 42/48 | €64,412 | €6,134 | -€58,278 | -90.5% |
| Trade debts | 44 | €793 | €49 | -€744 | -93.9% |
| Suppliers | 440/4 | €793 | €49 | -€744 | -93.9% |
| Taxes, remuneration and social security | 45 | €13,619 | €1,688 | -€11,931 | -87.6% |
| Taxes | 450/3 | €13,619 | €1,688 | -€11,931 | -87.6% |
| Other amounts payable | 47/48 | €50,000 | €4,397 | -€45,603 | -91.2% |
| Remuneration, social security and pensions | 62 | €1,045 | - | -€1,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,118 | = | 0.0% |
| Other operating charges | 640/8 | €693 | €787 | +€94 | +13.6% |
| Gross operating margin | 9900 | €7,125 | €7,264 | +€138 | +1.9% |
| Operating profit (loss) | 9901 | €4,269 | €5,358 | +€1,089 | +25.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €633 | €266 | -€367 | -58.0% |
| Recurring financial charges | 65 | €633 | €266 | -€367 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €3,636 | €5,093 | +€1,457 | +40.1% |
| Income taxes | 67/77 | €1,734 | €1,218 | -€516 | -29.8% |
| Profit (loss) for the period | 9904 | €1,902 | €3,875 | +€1,973 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €1,902 | €3,875 | +€1,973 | +104% |
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 19 October 2026 via checked.be.