ISO DAV: 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 DAV
Largest movements
- Receivables within one year +€23,248
up €23,248 (+594.1%), from €3,913 to €27,161
of which Other amounts receivable: +€23,248
- Cash +€4,906
up €4,906 (+73.0%), from €6,724 to €11,630
mainly Net result for the year (+€27,334) and Tax, wage and social debts (+€6,662)
- Profit (loss) carried forward +€27,334
up €27,334, from -€2,470 to €24,864
- Tax, wage and social debts +€6,662
up €6,662 (+1086.4%), from €613 to €7,275
of which Taxes: +€4,501
- Trade debts -€5,995
down €5,995 (-50.0%), from €11,999 to €6,004
- Gross operating margin +€34,484
up €34,484 (+1883.1%), from €1,831 to €36,316
- Taxes +€8,501
new in 2025: €8,501
- Financial income +€578
new in 2025: €578
- Other operating charges +€503
up €503 (+222.7%), from €226 to €729
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 | €12,142 | €40,143 | +€28,001 | +230.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €740 | €529 | -€212 | -28.6% |
| Tangible fixed assets | 22/27 | €740 | €529 | -€212 | -28.6% |
| Furniture and vehicles | 24 | €740 | €529 | -€212 | -28.6% |
| Current assets | 29/58 | €11,401 | €39,614 | +€28,213 | +247.4% |
| Amounts receivable within one year | 40/41 | €3,913 | €27,161 | +€23,248 | +594.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,913 | €27,161 | +€23,248 | +594.1% |
| Cash at bank and in hand | 54/58 | €6,724 | €11,630 | +€4,906 | +73.0% |
| Deferred charges and accrued income | 490/1 | €764 | €823 | +€59 | +7.7% |
| Total equity and liabilities | 10/49 | €12,142 | €40,143 | +€28,001 | +230.6% |
| Equity | 10/15 | -€470 | €26,864 | +€27,334 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,470 | €24,864 | +€27,334 | |
| Amounts payable | 17/49 | €12,612 | €13,279 | +€667 | +5.3% |
| Amounts payable within one year | 42/48 | €12,612 | €13,279 | +€667 | +5.3% |
| Trade debts | 44 | €11,999 | €6,004 | -€5,995 | -50.0% |
| Suppliers | 440/4 | €11,999 | €6,004 | -€5,995 | -50.0% |
| Taxes, remuneration and social security | 45 | €613 | €7,275 | +€6,662 | +1086.4% |
| Taxes | 450/3 | €613 | €5,114 | +€4,501 | +734.1% |
| Remuneration and social security | 454/9 | €0 | €2,161 | +€2,161 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €212 | -€100 | -32.0% |
| Other operating charges | 640/8 | €226 | €729 | +€503 | +222.7% |
| Gross operating margin | 9900 | €1,831 | €36,316 | +€34,484 | +1883.1% |
| Operating profit (loss) | 9901 | €1,294 | €35,375 | +€34,081 | +2633.4% |
| Financial income | 75/76B | - | €578 | +€578 | |
| Recurring financial income | 75 | - | €578 | +€578 | |
| Financial charges | 65/66B | €190 | €118 | -€72 | -37.9% |
| Recurring financial charges | 65 | €190 | €118 | -€72 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €1,105 | €35,835 | +€34,731 | +3144.0% |
| Income taxes | 67/77 | - | €8,501 | +€8,501 | |
| Profit (loss) for the period | 9904 | €1,105 | €27,334 | +€26,230 | +2374.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,105 | €27,334 | +€26,230 | +2374.4% |
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.