ISO-PLUS: 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-PLUS
Largest movements
- Cash +€52,062
up €52,062 (+64.8%), from €80,324 to €132,386
mainly Trade debts (+€37,351) and Depreciation (+€24,129)
- Tangible fixed assets -€23,519
down €23,519 (-53.6%), from €43,853 to €20,335
of which Furniture and vehicles: -€19,859
- Receivables within one year +€4,483
up €4,483 (+2.2%), from €205,056 to €209,539
- Trade debts +€37,351
up €37,351 (+43.2%), from €86,421 to €123,772
- Profit (loss) carried forward +€21,096
up €21,096 (+16.3%), from €129,594 to €150,690
- Debts after one year -€12,891
down €12,891 (-53.4%), from €24,121 to €11,230
- Tax, wage and social debts -€10,844
down €10,844 (-14.6%), from €74,226 to €63,383
of which Taxes: -€8,934
- Turnover -€679,846
no longer reported in 2025 (was €679,846)
- Purchases and services +€173,499
up €173,499 (+28.5%), from €608,871 to €782,370
- Gross operating margin -€19,604
down €19,604 (-20.5%), from €95,670 to €76,066
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 | €330,844 | €366,165 | +€35,321 | +10.7% |
| Fixed assets | 21/28 | €45,463 | €21,335 | -€24,129 | -53.1% |
| Intangible fixed assets | 21 | €610 | - | -€610 | |
| Tangible fixed assets | 22/27 | €43,853 | €20,335 | -€23,519 | -53.6% |
| Plant, machinery and equipment | 23 | €7,563 | €3,903 | -€3,660 | -48.4% |
| Furniture and vehicles | 24 | €36,290 | €16,431 | -€19,859 | -54.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €285,381 | €344,830 | +€59,450 | +20.8% |
| Amounts receivable within one year | 40/41 | €205,056 | €209,539 | +€4,483 | +2.2% |
| Trade receivables | 40 | €205,056 | €209,539 | +€4,483 | +2.2% |
| Cash at bank and in hand | 54/58 | €80,324 | €132,386 | +€52,062 | +64.8% |
| Deferred charges and accrued income | 490/1 | - | €2,905 | +€2,905 | |
| Total equity and liabilities | 10/49 | €330,844 | €366,165 | +€35,321 | +10.7% |
| Equity | 10/15 | €132,594 | €153,690 | +€21,096 | +15.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,594 | €150,690 | +€21,096 | +16.3% |
| Amounts payable | 17/49 | €198,250 | €212,475 | +€14,225 | +7.2% |
| Amounts payable after more than one year | 17 | €24,121 | €11,230 | -€12,891 | -53.4% |
| Financial debts | 170/4 | €24,121 | €11,230 | -€12,891 | -53.4% |
| Amounts payable within one year | 42/48 | €174,129 | €201,246 | +€27,116 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €12,282 | €12,891 | +€609 | +5.0% |
| Trade debts | 44 | €86,421 | €123,772 | +€37,351 | +43.2% |
| Suppliers | 440/4 | €86,421 | €123,772 | +€37,351 | +43.2% |
| Taxes, remuneration and social security | 45 | €74,226 | €63,383 | -€10,844 | -14.6% |
| Taxes | 450/3 | €72,316 | €63,383 | -€8,934 | -12.4% |
| Remuneration and social security | 454/9 | €1,910 | - | -€1,910 | |
| Other amounts payable | 47/48 | €1,200 | €1,200 | = | 0.0% |
| Turnover | 70 | €679,846 | - | -€679,846 | |
| Goods, raw materials, services and sundry goods | 60/61 | €608,871 | €782,370 | +€173,499 | +28.5% |
| Remuneration, social security and pensions | 62 | €7,660 | €10,818 | +€3,158 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,281 | €24,129 | +€848 | +3.6% |
| Other operating charges | 640/8 | €3,806 | €1,506 | -€2,299 | -60.4% |
| Gross operating margin | 9900 | €95,670 | €76,066 | -€19,604 | -20.5% |
| Operating profit (loss) | 9901 | €60,923 | €39,613 | -€21,310 | -35.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +175.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +175.0% |
| Financial charges | 65/66B | €2,244 | €7,450 | +€5,206 | +232.0% |
| Recurring financial charges | 65 | €2,244 | €7,450 | +€5,206 | +232.0% |
| Profit (loss) for the period before taxes | 9903 | €58,679 | €32,163 | -€26,517 | -45.2% |
| Income taxes | 67/77 | €13,356 | €11,067 | -€2,289 | -17.1% |
| Profit (loss) for the period | 9904 | €45,323 | €21,096 | -€24,228 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,323 | €21,096 | -€24,228 | -53.5% |
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 29 September 2026 via checked.be.