ISO-RENO 2000: 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-RENO 2000
Largest movements
- Tangible fixed assets +€40,440
up €40,440 (+20.9%), from €193,410 to €233,850
of which Furniture and vehicles: +€41,337
- Receivables within one year +€5,549
up €5,549 (+42.1%), from €13,179 to €18,728
of which Other amounts receivable: +€9,302
- Reserves +€20,000
up €20,000 (+1,075%), from €1,860 to €21,860
of which Distributable reserves: +€20,000
- Debts after one year +€14,475
up €14,475 (+26.9%), from €53,744 to €68,220
- Current portion of long-term debt +€10,414
up €10,414 (+56.3%), from €18,503 to €28,918
- Profit (loss) carried forward +€4,877
up €4,877 (+4.1%), from €117,610 to €122,487
- Other debts -€4,157
down €4,157 (-31.5%), from €13,189 to €9,032
- Gross operating margin +€12,438
up €12,438 (+18.1%), from €68,677 to €81,115
- Depreciation +€8,024
up €8,024 (+37.6%), from €21,338 to €29,362
- Other operating charges +€1,550
up €1,550 (+63.4%), from €2,446 to €3,996
- Taxes +€1,345
up €1,345 (+14.8%), from €9,093 to €10,438
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
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 | €282,143 | €326,737 | +€44,594 | +15.8% |
| Fixed assets | 21/28 | €194,830 | €235,406 | +€40,575 | +20.8% |
| Tangible fixed assets | 22/27 | €193,410 | €233,850 | +€40,440 | +20.9% |
| Land and buildings | 22 | €118,121 | €117,999 | -€122 | -0.1% |
| Plant, machinery and equipment | 23 | €4,171 | €3,395 | -€775 | -18.6% |
| Furniture and vehicles | 24 | €71,118 | €112,455 | +€41,337 | +58.1% |
| Financial fixed assets | 28 | €1,421 | €1,556 | +€135 | +9.5% |
| Current assets | 29/58 | €87,313 | €91,331 | +€4,018 | +4.6% |
| Stocks and contracts in progress | 3 | €1,638 | €1,638 | = | 0.0% |
| Stocks | 30/36 | €1,638 | €1,638 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,179 | €18,728 | +€5,549 | +42.1% |
| Trade receivables | 40 | €6,237 | €2,484 | -€3,753 | -60.2% |
| Other amounts receivable | 41 | €6,941 | €16,243 | +€9,302 | +134% |
| Cash at bank and in hand | 54/58 | €62,346 | €63,248 | +€902 | +1.4% |
| Deferred charges and accrued income | 490/1 | €10,150 | €7,718 | -€2,432 | -24.0% |
| Total equity and liabilities | 10/49 | €282,143 | €326,737 | +€44,594 | +15.8% |
| Equity | 10/15 | €138,070 | €162,947 | +€24,877 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,860 | +€20,000 | +1,075% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €117,610 | €122,487 | +€4,877 | +4.1% |
| Amounts payable | 17/49 | €144,073 | €163,790 | +€19,716 | +13.7% |
| Amounts payable after more than one year | 17 | €53,744 | €68,220 | +€14,475 | +26.9% |
| Financial debts | 170/4 | €53,744 | €68,220 | +€14,475 | +26.9% |
| Amounts payable within one year | 42/48 | €90,329 | €95,570 | +€5,241 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €18,503 | €28,918 | +€10,414 | +56.3% |
| Financial debts | 43 | €37,748 | €38,399 | +€651 | +1.7% |
| Credit institutions | 430/8 | €2,748 | €3,399 | +€651 | +23.7% |
| Other loans | 439 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €16,125 | €13,194 | -€2,931 | -18.2% |
| Suppliers | 440/4 | €16,125 | €13,194 | -€2,931 | -18.2% |
| Taxes, remuneration and social security | 45 | €4,764 | €6,028 | +€1,264 | +26.5% |
| Taxes | 450/3 | €1,263 | €3,125 | +€1,862 | +147% |
| Remuneration and social security | 454/9 | €3,501 | €2,903 | -€598 | -17.1% |
| Other amounts payable | 47/48 | €13,189 | €9,032 | -€4,157 | -31.5% |
| Non-recurring operating income | 76A | €16,000 | €14,000 | -€2,000 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,338 | €29,362 | +€8,024 | +37.6% |
| Other operating charges | 640/8 | €2,446 | €3,996 | +€1,550 | +63.4% |
| Gross operating margin | 9900 | €68,677 | €81,115 | +€12,438 | +18.1% |
| Operating profit (loss) | 9901 | €44,893 | €47,757 | +€2,864 | +6.4% |
| Financial income | 75/76B | €635 | €549 | -€86 | -13.5% |
| Recurring financial income | 75 | €635 | €549 | -€86 | -13.5% |
| Financial charges | 65/66B | €4,335 | €3,991 | -€343 | -7.9% |
| Recurring financial charges | 65 | €4,335 | €3,991 | -€343 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €41,194 | €44,315 | +€3,121 | +7.6% |
| Income taxes | 67/77 | €9,093 | €10,438 | +€1,345 | +14.8% |
| Profit (loss) for the period | 9904 | €32,101 | €33,877 | +€1,777 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,101 | €33,877 | +€1,777 | +5.5% |
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 31 October 2026 via checked.be.