ISO-ALL: 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.
ISO-ALL
Largest movements
- Receivables within one year +€70,623
up €70,623 (+210%), from €33,617 to €104,239
of which Trade receivables: +€43,181
- Profit (loss) carried forward +€39,547
up €39,547 (+22.8%), from -€173,352 to -€133,805
- Tax, wage and social debts +€22,225
up €22,225 (+76.8%), from €28,950 to €51,175
of which Remuneration and social security: +€11,136
- Trade debts +€16,248
up €16,248 (+217%), from €7,471 to €23,720
- Current portion of long-term debt -€6,300
down €6,300 (-12.8%), from €49,410 to €43,110
- Gross operating margin +€23,447
up €23,447 (+64.6%), from €36,323 to €59,770
- Taxes +€4,926
up €4,926 (+51.2%), from €9,613 to €14,539
- Other operating charges -€2,144
down €2,144 (-94.4%), from €2,271 to €127
- Financial charges +€2,011
up €2,011 (+54.2%), from €3,708 to €5,718
- Depreciation +€1,608
up €1,608 (+584%), from €275 to €1,884
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 | €236,459 | €307,541 | +€71,082 | +30.1% |
| Fixed assets | 21/28 | €200,431 | €203,028 | +€2,597 | +1.3% |
| Tangible fixed assets | 22/27 | €390 | €2,987 | +€2,597 | +665% |
| Furniture and vehicles | 24 | €390 | €2,987 | +€2,597 | +665% |
| Financial fixed assets | 28 | €200,041 | €200,041 | = | 0.0% |
| Current assets | 29/58 | €36,028 | €104,513 | +€68,485 | +190% |
| Amounts receivable within one year | 40/41 | €33,617 | €104,239 | +€70,623 | +210% |
| Trade receivables | 40 | €12,248 | €55,430 | +€43,181 | +353% |
| Other amounts receivable | 41 | €21,368 | €48,809 | +€27,441 | +128% |
| Cash at bank and in hand | 54/58 | €274 | €274 | -€0 | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,137 | - | -€2,137 | |
| Total equity and liabilities | 10/49 | €236,459 | €307,541 | +€71,082 | +30.1% |
| Equity | 10/15 | -€167,062 | -€127,515 | +€39,547 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,352 | -€133,805 | +€39,547 | +22.8% |
| Amounts payable | 17/49 | €403,521 | €435,055 | +€31,535 | +7.8% |
| Amounts payable after more than one year | 17 | €226,455 | €226,455 | = | 0.0% |
| Financial debts | 170/4 | €226,455 | €226,455 | = | 0.0% |
| Amounts payable within one year | 42/48 | €177,065 | €208,600 | +€31,535 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €49,410 | €43,110 | -€6,300 | -12.8% |
| Financial debts | 43 | €638 | - | -€638 | |
| Credit institutions | 430/8 | €638 | - | -€638 | |
| Trade debts | 44 | €7,471 | €23,720 | +€16,248 | +217% |
| Suppliers | 440/4 | €7,471 | €23,720 | +€16,248 | +217% |
| Taxes, remuneration and social security | 45 | €28,950 | €51,175 | +€22,225 | +76.8% |
| Taxes | 450/3 | €20,501 | €31,590 | +€11,089 | +54.1% |
| Remuneration and social security | 454/9 | €8,449 | €19,585 | +€11,136 | +132% |
| Other amounts payable | 47/48 | €90,595 | €90,595 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €180 | €70 | -€110 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €1,884 | +€1,608 | +584% |
| Other operating charges | 640/8 | €2,271 | €127 | -€2,144 | -94.4% |
| Gross operating margin | 9900 | €36,323 | €59,770 | +€23,447 | +64.6% |
| Operating profit (loss) | 9901 | €33,597 | €57,689 | +€24,093 | +71.7% |
| Financial income | 75/76B | €1,173 | €2,115 | +€942 | +80.3% |
| Recurring financial income | 75 | €1,173 | €2,115 | +€942 | +80.3% |
| Financial charges | 65/66B | €3,708 | €5,718 | +€2,011 | +54.2% |
| Recurring financial charges | 65 | €3,708 | €5,718 | +€2,011 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €31,062 | €54,086 | +€23,024 | +74.1% |
| Income taxes | 67/77 | €9,613 | €14,539 | +€4,926 | +51.2% |
| Profit (loss) for the period | 9904 | €21,449 | €39,547 | +€18,098 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,449 | €39,547 | +€18,098 | +84.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.