Iso-Bati+: 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-Bati+
Largest movements
- Cash +€138,006
up €138,006 (+51.7%), from €266,811 to €404,817
mainly Other debts (+€227,138) and Net result for the year (+€142,753)
- Receivables within one year +€43,348
up €43,348 (+61.9%), from €69,984 to €113,333
of which Trade receivables: +€45,325
- Tangible fixed assets -€30,190
down €30,190 (-25.7%), from €117,535 to €87,345
of which Leasing and similar rights: -€21,984
- Other debts +€227,138
up €227,138 (+28,570%), from €795 to €227,933
- Profit (loss) carried forward -€162,497
down €162,497 (-69.8%), from €232,782 to €70,285
- Reserves +€105,250
up €105,250 (+10,525%), from €1,000 to €106,250
of which Tax-exempt reserves: +€105,250
- Tax, wage and social debts +€23,379
up €23,379 (+29.0%), from €80,713 to €104,092
of which Taxes: +€20,736
- Debts after one year -€14,679
down €14,679 (-25.8%), from €56,797 to €42,118
- Staff costs -€45,772
down €45,772 (-94.8%), from €48,271 to €2,499
- Write-downs +€20,000
new in 2025: €20,000
- Gross operating margin -€17,594
down €17,594 (-7.1%), from €246,966 to €229,372
- Depreciation -€14,272
down €14,272 (-63.5%), from €22,478 to €8,205
- Taxes +€8,668
up €8,668 (+23.6%), from €36,749 to €45,417
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 | €455,621 | €608,156 | +€152,535 | +33.5% |
| Fixed assets | 21/28 | €117,535 | €87,425 | -€30,110 | -25.6% |
| Tangible fixed assets | 22/27 | €117,535 | €87,345 | -€30,190 | -25.7% |
| Land and buildings | 22 | €85,444 | €80,899 | -€4,545 | -5.3% |
| Plant, machinery and equipment | 23 | €2,395 | €1,145 | -€1,250 | -52.2% |
| Furniture and vehicles | 24 | €7,712 | €5,301 | -€2,411 | -31.3% |
| Leasing and similar rights | 25 | €21,984 | €0 | -€21,984 | -100% |
| Financial fixed assets | 28 | €0 | €80 | +€80 | |
| Current assets | 29/58 | €338,086 | €520,731 | +€182,644 | +54.0% |
| Amounts receivable within one year | 40/41 | €69,984 | €113,333 | +€43,348 | +61.9% |
| Trade receivables | 40 | €54,051 | €99,376 | +€45,325 | +83.9% |
| Other amounts receivable | 41 | €15,933 | €13,956 | -€1,977 | -12.4% |
| Cash at bank and in hand | 54/58 | €266,811 | €404,817 | +€138,006 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,291 | €2,580 | +€1,290 | +99.9% |
| Total equity and liabilities | 10/49 | €455,621 | €608,156 | +€152,535 | +33.5% |
| Equity | 10/15 | €243,782 | €186,535 | -€57,247 | -23.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €106,250 | +€105,250 | +10,525% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Profit (loss) carried forward | 14 | €232,782 | €70,285 | -€162,497 | -69.8% |
| Amounts payable | 17/49 | €211,839 | €421,620 | +€209,781 | +99.0% |
| Amounts payable after more than one year | 17 | €56,797 | €42,118 | -€14,679 | -25.8% |
| Financial debts | 170/4 | €56,797 | €42,118 | -€14,679 | -25.8% |
| Amounts payable within one year | 42/48 | €155,042 | €379,502 | +€224,460 | +145% |
| Current portion of amounts payable after more than one year | 42 | €22,394 | €8,965 | -€13,430 | -60.0% |
| Trade debts | 44 | €51,140 | €38,512 | -€12,628 | -24.7% |
| Suppliers | 440/4 | €51,140 | €38,512 | -€12,628 | -24.7% |
| Taxes, remuneration and social security | 45 | €80,713 | €104,092 | +€23,379 | +29.0% |
| Taxes | 450/3 | €42,168 | €62,904 | +€20,736 | +49.2% |
| Remuneration and social security | 454/9 | €38,545 | €41,188 | +€2,643 | +6.9% |
| Other amounts payable | 47/48 | €795 | €227,933 | +€227,138 | +28,570% |
| Remuneration, social security and pensions | 62 | €48,271 | €2,499 | -€45,772 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,478 | €8,205 | -€14,272 | -63.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €1,835 | €2,830 | +€995 | +54.2% |
| Non-recurring operating charges | 66A | - | €3,345 | +€3,345 | |
| Gross operating margin | 9900 | €246,966 | €229,372 | -€17,594 | -7.1% |
| Operating profit (loss) | 9901 | €174,382 | €192,493 | +€18,110 | +10.4% |
| Financial income | 75/76B | €539 | €1,334 | +€795 | +148% |
| Recurring financial income | 75 | €539 | €1,334 | +€795 | +148% |
| Financial charges | 65/66B | €5,412 | €5,656 | +€245 | +4.5% |
| Recurring financial charges | 65 | €5,412 | €5,656 | +€245 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €169,509 | €188,170 | +€18,661 | +11.0% |
| Income taxes | 67/77 | €36,749 | €45,417 | +€8,668 | +23.6% |
| Profit (loss) for the period | 9904 | €132,761 | €142,753 | +€9,992 | +7.5% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,761 | €37,503 | -€95,258 | -71.8% |
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 31 October 2026 via checked.be.