ISO-OK: 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-OK
Largest movements
- Receivables within one year +€8,104
up €8,104 (+53.9%), from €15,036 to €23,140
of which Other amounts receivable: +€9,698
- Tangible fixed assets -€6,150
down €6,150 (-4.8%), from €127,100 to €120,950
- Reserves +€18,695
up €18,695 (+51.9%), from €35,995 to €54,690
of which Distributable reserves: +€18,695
- Debts after one year -€12,594
down €12,594 (-18.8%), from €66,984 to €54,390
- Tax, wage and social debts -€5,518
down €5,518 (-36.9%), from €14,967 to €9,449
- Gross operating margin +€18,552
up €18,552 (+67.4%), from €27,508 to €46,060
- Taxes +€7,407
up €7,407 (+726%), from €1,021 to €8,428
- Financial charges +€3,985
up €3,985 (+54.5%), from €7,314 to €11,299
- Other operating charges -€1,088
down €1,088 (-52.5%), from €2,072 to €985
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,439 | €144,971 | +€1,532 | +1.1% |
| Fixed assets | 21/28 | €127,100 | €120,950 | -€6,150 | -4.8% |
| Tangible fixed assets | 22/27 | €127,100 | €120,950 | -€6,150 | -4.8% |
| Land and buildings | 22 | €127,100 | €120,950 | -€6,150 | -4.8% |
| Current assets | 29/58 | €16,339 | €24,021 | +€7,682 | +47.0% |
| Amounts receivable within one year | 40/41 | €15,036 | €23,140 | +€8,104 | +53.9% |
| Trade receivables | 40 | €14,348 | €12,755 | -€1,594 | -11.1% |
| Other amounts receivable | 41 | €687 | €10,385 | +€9,698 | +1,411% |
| Deferred charges and accrued income | 490/1 | €1,303 | €881 | -€422 | -32.4% |
| Total equity and liabilities | 10/49 | €143,439 | €144,971 | +€1,532 | +1.1% |
| Equity | 10/15 | €41,668 | €60,890 | +€19,223 | +46.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,995 | €54,690 | +€18,695 | +51.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,135 | €52,830 | +€18,695 | +54.8% |
| Profit (loss) carried forward | 14 | -€527 | €0 | +€527 | |
| Amounts payable | 17/49 | €101,771 | €84,081 | -€17,691 | -17.4% |
| Amounts payable after more than one year | 17 | €66,984 | €54,390 | -€12,594 | -18.8% |
| Financial debts | 170/4 | €66,984 | €54,390 | -€12,594 | -18.8% |
| Amounts payable within one year | 42/48 | €34,787 | €29,690 | -€5,097 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €11,877 | €12,594 | +€718 | +6.0% |
| Financial debts | 43 | €7,057 | €7,540 | +€484 | +6.9% |
| Credit institutions | 430/8 | €7,057 | €7,540 | +€484 | +6.9% |
| Trade debts | 44 | €887 | €107 | -€780 | -87.9% |
| Suppliers | 440/4 | €887 | €107 | -€780 | -87.9% |
| Taxes, remuneration and social security | 45 | €14,967 | €9,449 | -€5,518 | -36.9% |
| Taxes | 450/3 | €14,967 | €9,449 | -€5,518 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,150 | €6,150 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,072 | €985 | -€1,088 | -52.5% |
| Gross operating margin | 9900 | €27,508 | €46,060 | +€18,552 | +67.4% |
| Operating profit (loss) | 9901 | €19,285 | €38,926 | +€19,640 | +102% |
| Financial income | 75/76B | €25 | €24 | -€1 | -3.4% |
| Recurring financial income | 75 | €25 | €24 | -€1 | -3.4% |
| Financial charges | 65/66B | €7,314 | €11,299 | +€3,985 | +54.5% |
| Recurring financial charges | 65 | €7,314 | €11,299 | +€3,985 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €11,997 | €27,651 | +€15,654 | +130% |
| Income taxes | 67/77 | €1,021 | €8,428 | +€7,407 | +726% |
| Profit (loss) for the period | 9904 | €10,976 | €19,223 | +€8,247 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,976 | €19,223 | +€8,247 | +75.1% |
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 14 October 2026 via checked.be.