ISO-BEN: 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-BEN
Largest movements
- Receivables within one year +€3,941
up €3,941 (+9.7%), from €40,839 to €44,780
of which Trade receivables: +€3,924
- Deferred charges and accrued income -€1,120
down €1,120 (-89.6%), from €1,250 to €129
- Cash +€929
up €929 (+2.9%), from €31,967 to €32,896
mainly Net result for the year (+€3,802) and Deferred charges and accrued income (+€1,120)
- Profit (loss) carried forward +€3,802
up €3,802 (+8.3%), from €45,987 to €49,789
- Gross operating margin +€32,128
up €32,128, from -€26,369 to €5,759
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 | €74,174 | €77,827 | +€3,653 | +4.9% |
| Fixed assets | 21/28 | €119 | €22 | -€97 | -81.6% |
| Tangible fixed assets | 22/27 | €119 | €22 | -€97 | -81.6% |
| Plant, machinery and equipment | 23 | €119 | €22 | -€97 | -81.6% |
| Current assets | 29/58 | €74,056 | €77,806 | +€3,750 | +5.1% |
| Amounts receivable within one year | 40/41 | €40,839 | €44,780 | +€3,941 | +9.7% |
| Trade receivables | 40 | €4,008 | €7,932 | +€3,924 | +97.9% |
| Other amounts receivable | 41 | €36,831 | €36,848 | +€17 | 0.0% |
| Cash at bank and in hand | 54/58 | €31,967 | €32,896 | +€929 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,250 | €129 | -€1,120 | -89.6% |
| Total equity and liabilities | 10/49 | €74,174 | €77,827 | +€3,653 | +4.9% |
| Equity | 10/15 | €70,107 | €73,909 | +€3,802 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,520 | €5,520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,660 | €3,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,987 | €49,789 | +€3,802 | +8.3% |
| Amounts payable | 17/49 | €4,067 | €3,918 | -€149 | -3.7% |
| Amounts payable within one year | 42/48 | €4,067 | €3,918 | -€149 | -3.7% |
| Trade debts | 44 | €3,199 | €3,428 | +€229 | +7.1% |
| Suppliers | 440/4 | €3,199 | €3,428 | +€229 | +7.1% |
| Taxes, remuneration and social security | 45 | €868 | €491 | -€378 | -43.5% |
| Taxes | 450/3 | €608 | €491 | -€117 | -19.3% |
| Remuneration and social security | 454/9 | €260 | - | -€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €97 | = | 0.0% |
| Other operating charges | 640/8 | €1,597 | €1,516 | -€81 | -5.1% |
| Gross operating margin | 9900 | -€26,369 | €5,759 | +€32,128 | |
| Operating profit (loss) | 9901 | -€28,062 | €4,147 | +€32,209 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €162 | €192 | +€30 | +18.7% |
| Recurring financial charges | 65 | €162 | €192 | +€30 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,224 | €3,955 | +€32,179 | |
| Income taxes | 67/77 | €138 | €153 | +€15 | +10.8% |
| Profit (loss) for the period | 9904 | -€28,362 | €3,802 | +€32,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,362 | €3,802 | +€32,164 |
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 16 October 2026 via checked.be.