ISO CENTRE: what changed
Two fiscal 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 CENTRE
Largest movements
- Tangible fixed assets +€37,937
up €37,937 (+231.8%), from €16,369 to €54,307
of which Furniture and vehicles: +€37,653
- Cash -€16,215
down €16,215 (-44.5%), from €36,478 to €20,263
mainly Trade debts (-€48,969) and Investment in fixed assets (net) (-€47,627)
- Receivables within one year +€14,754
up €14,754 (+10.5%), from €141,153 to €155,907
of which Trade receivables: +€15,851
- Profit (loss) carried forward +€57,157
up €57,157 (+174.1%), from €32,838 to €89,996
- Trade debts -€48,969
down €48,969 (-79.1%), from €61,921 to €12,952
- Other debts +€20,828
up €20,828 (+61.1%), from €34,086 to €54,914
- Debts after one year +€7,818
up €7,818 (+29.4%), from €26,633 to €34,451
- Gross operating margin +€36,111
up €36,111 (+84.5%), from €42,721 to €78,832
- Depreciation -€3,142
down €3,142 (-24.5%), from €12,832 to €9,690
- Financial charges -€2,689
down €2,689 (-33.9%), from €7,941 to €5,252
- Other operating charges +€1,018
up €1,018 (+1394.4%), from €73 to €1,091
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.
Cash bridge derived
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 | €194,581 | €231,239 | +€36,658 | +18.8% |
| Fixed assets | 21/28 | €16,400 | €54,337 | +€37,937 | +231.3% |
| Tangible fixed assets | 22/27 | €16,369 | €54,307 | +€37,937 | +231.8% |
| Plant, machinery and equipment | 23 | €7,382 | €5,337 | -€2,045 | -27.7% |
| Furniture and vehicles | 24 | €8,987 | €46,640 | +€37,653 | +419.0% |
| Other tangible fixed assets | 26 | - | €2,330 | +€2,330 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €178,181 | €176,902 | -€1,279 | -0.7% |
| Stocks and contracts in progress | 3 | €550 | €550 | = | 0.0% |
| Stocks | 30/36 | €550 | €550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,153 | €155,907 | +€14,754 | +10.5% |
| Trade receivables | 40 | €140,031 | €155,882 | +€15,851 | +11.3% |
| Other amounts receivable | 41 | €1,122 | €25 | -€1,097 | -97.8% |
| Cash at bank and in hand | 54/58 | €36,478 | €20,263 | -€16,215 | -44.5% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €194,581 | €231,239 | +€36,658 | +18.8% |
| Equity | 10/15 | €57,838 | €114,996 | +€57,157 | +98.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,838 | €89,996 | +€57,157 | +174.1% |
| Amounts payable | 17/49 | €136,743 | €116,244 | -€20,499 | -15.0% |
| Amounts payable after more than one year | 17 | €26,633 | €34,451 | +€7,818 | +29.4% |
| Financial debts | 170/4 | €26,633 | €34,451 | +€7,818 | +29.4% |
| Amounts payable within one year | 42/48 | €110,110 | €81,793 | -€28,317 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €7,697 | €7,492 | -€205 | -2.7% |
| Trade debts | 44 | €61,921 | €12,952 | -€48,969 | -79.1% |
| Suppliers | 440/4 | €61,921 | €12,952 | -€48,969 | -79.1% |
| Taxes, remuneration and social security | 45 | €6,405 | €6,435 | +€30 | +0.5% |
| Taxes | 450/3 | €6,405 | €6,435 | +€30 | +0.5% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €34,086 | €54,914 | +€20,828 | +61.1% |
| Non-recurring operating income | 76A | - | €25,500 | +€25,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,832 | €9,690 | -€3,142 | -24.5% |
| Other operating charges | 640/8 | €73 | €1,091 | +€1,018 | +1394.4% |
| Non-recurring operating charges | 66A | - | €5,048 | +€5,048 | |
| Gross operating margin | 9900 | €42,721 | €78,832 | +€36,111 | +84.5% |
| Operating profit (loss) | 9901 | €29,816 | €63,004 | +€33,187 | +111.3% |
| Financial income | 75/76B | €84 | €28 | -€56 | -66.6% |
| Recurring financial income | 75 | €84 | €28 | -€56 | -66.6% |
| Financial charges | 65/66B | €7,941 | €5,252 | -€2,689 | -33.9% |
| Recurring financial charges | 65 | €7,941 | €5,252 | -€2,689 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €21,960 | €57,780 | +€35,820 | +163.1% |
| Income taxes | 67/77 | - | €622 | +€622 | |
| Profit (loss) for the period | 9904 | €21,960 | €57,157 | +€35,198 | +160.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,960 | €57,157 | +€35,198 | +160.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.