ISO CONSULT: 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 CONSULT
Largest movements
- Cash +€1,108
up €1,108 (+3957.1%), from €28 to €1,136
mainly Other debts (+€1,999) and Stocks and contracts (+€1)
- Other debts +€1,999
up €1,999 (+2.0%), from €101,317 to €103,316
- Profit (loss) carried forward -€892
down €892 (-0.8%), from -€118,810 to -€119,702
- Gross operating margin -€434
down €434 (-280.0%), from -€155 to -€589
- Other operating charges -€69
down €69 (-23.0%), from €300 to €231
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 | €4,689 | €5,796 | +€1,107 | +23.6% |
| Current assets | 29/58 | €4,689 | €5,796 | +€1,107 | +23.6% |
| Stocks and contracts in progress | 3 | €3,898 | €3,897 | -€1 | 0.0% |
| Stocks | 30/36 | €3,898 | €3,897 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €763 | €763 | = | 0.0% |
| Other amounts receivable | 41 | €763 | €763 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28 | €1,136 | +€1,108 | +3957.1% |
| Total equity and liabilities | 10/49 | €4,689 | €5,796 | +€1,107 | +23.6% |
| Equity | 10/15 | -€100,260 | -€101,152 | -€892 | -0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,810 | -€119,702 | -€892 | -0.8% |
| Amounts payable | 17/49 | €104,949 | €106,948 | +€1,999 | +1.9% |
| Amounts payable within one year | 42/48 | €104,949 | €106,948 | +€1,999 | +1.9% |
| Trade debts | 44 | €3,632 | €3,632 | = | 0.0% |
| Suppliers | 440/4 | €3,632 | €3,632 | = | 0.0% |
| Other amounts payable | 47/48 | €101,317 | €103,316 | +€1,999 | +2.0% |
| Other operating charges | 640/8 | €300 | €231 | -€69 | -23.0% |
| Gross operating margin | 9900 | -€155 | -€589 | -€434 | -280.0% |
| Operating profit (loss) | 9901 | -€455 | -€820 | -€365 | -80.2% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€527 | -€892 | -€365 | -69.3% |
| Profit (loss) for the period | 9904 | -€527 | -€892 | -€365 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€527 | -€892 | -€365 | -69.3% |
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 9 October 2026 via checked.be.