ISO BRABANT: 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 BRABANT
Largest movements
- Tangible fixed assets -€16,124
down €16,124 (-30.2%), from €53,445 to €37,321
- Receivables within one year +€6,337
up €6,337 (+18.3%), from €34,615 to €40,952
of which Trade receivables: +€15,457
- Cash +€2,749
up €2,749 (+1,098%), from €250 to €3,000
mainly Depreciation (+€16,124) and Trade debts (+€10,650)
- Deferred charges and accrued income -€1,997
down €1,997 (-50.6%), from €3,945 to €1,948
- Debts after one year -€15,653
down €15,653 (-41.0%), from €38,219 to €22,566
- Trade debts +€10,650
up €10,650 (+151%), from €7,068 to €17,718
- Profit (loss) carried forward -€6,841
new in 2025: -€6,841
- Tax, wage and social debts +€1,505
up €1,505 (+251%), from €600 to €2,105
- Gross operating margin +€15,717
up €15,717 (+1,935%), from €812 to €16,529
- Financial charges -€649
down €649 (-12.7%), from €5,111 to €4,462
- Other operating charges -€233
down €233 (-10.9%), from €2,144 to €1,911
- Taxes +€173
up €173 (+24.7%), from €700 to €873
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 | €92,256 | €83,221 | -€9,035 | -9.8% |
| Fixed assets | 21/28 | €53,445 | €37,321 | -€16,124 | -30.2% |
| Tangible fixed assets | 22/27 | €53,445 | €37,321 | -€16,124 | -30.2% |
| Furniture and vehicles | 24 | €53,445 | €37,321 | -€16,124 | -30.2% |
| Current assets | 29/58 | €38,811 | €45,900 | +€7,089 | +18.3% |
| Amounts receivable within one year | 40/41 | €34,615 | €40,952 | +€6,337 | +18.3% |
| Trade receivables | 40 | €10,556 | €26,012 | +€15,457 | +146% |
| Other amounts receivable | 41 | €24,060 | €14,940 | -€9,119 | -37.9% |
| Cash at bank and in hand | 54/58 | €250 | €3,000 | +€2,749 | +1,098% |
| Deferred charges and accrued income | 490/1 | €3,945 | €1,948 | -€1,997 | -50.6% |
| Total equity and liabilities | 10/49 | €92,256 | €83,221 | -€9,035 | -9.8% |
| Equity | 10/15 | €14,912 | €8,071 | -€6,841 | -45.9% |
| Contributions | 10/11 | €6,214 | €6,214 | = | 0.0% |
| Capital | 10 | €6,214 | €6,214 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,378 | €12,378 | = | 0.0% |
| Reserves | 13 | €8,698 | €8,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €6,839 | €6,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,841 | -€6,841 | |
| Amounts payable | 17/49 | €77,344 | €75,150 | -€2,194 | -2.8% |
| Amounts payable after more than one year | 17 | €38,219 | €22,566 | -€15,653 | -41.0% |
| Financial debts | 170/4 | €38,219 | €22,566 | -€15,653 | -41.0% |
| Amounts payable within one year | 42/48 | €39,125 | €52,584 | +€13,459 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €16,595 | €17,306 | +€712 | +4.3% |
| Financial debts | 43 | €14,862 | €15,455 | +€593 | +4.0% |
| Credit institutions | 430/8 | €14,862 | €15,455 | +€593 | +4.0% |
| Trade debts | 44 | €7,068 | €17,718 | +€10,650 | +151% |
| Suppliers | 440/4 | €7,068 | €17,718 | +€10,650 | +151% |
| Taxes, remuneration and social security | 45 | €600 | €2,105 | +€1,505 | +251% |
| Taxes | 450/3 | €600 | €2,105 | +€1,505 | +251% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €12,082 | +€12,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,124 | €16,124 | = | 0.0% |
| Other operating charges | 640/8 | €2,144 | €1,911 | -€233 | -10.9% |
| Gross operating margin | 9900 | €812 | €16,529 | +€15,717 | +1,935% |
| Operating profit (loss) | 9901 | -€17,456 | -€1,506 | +€15,950 | +91.4% |
| Financial charges | 65/66B | €5,111 | €4,462 | -€649 | -12.7% |
| Recurring financial charges | 65 | €5,111 | €4,462 | -€649 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,567 | -€5,967 | +€16,599 | +73.6% |
| Income taxes | 67/77 | €700 | €873 | +€173 | +24.7% |
| Profit (loss) for the period | 9904 | -€23,267 | -€6,841 | +€16,426 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,267 | -€6,841 | +€16,426 | +70.6% |
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 28 October 2026 via checked.be.