ISO-SELECT EBVBA: 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-SELECT EBVBA
Largest movements
- Receivables within one year -€5,506
down €5,506 (-29.6%), from €18,576 to €13,070
of which Trade receivables: -€6,077
- Profit (loss) carried forward -€5,703
down €5,703 (-11020.9%), from -€52 to -€5,755
- Trade debts +€653
new in 2025: €653
- Tax, wage and social debts -€513
no longer reported in 2025 (was €513)
- Gross operating margin -€4,506
down €4,506 (-2281.5%), from -€198 to -€4,703
- Financial charges -€1,052
down €1,052 (-72.3%), from €1,455 to €403
- Other operating charges -€520
down €520 (-46.6%), from €1,117 to €597
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 | €19,061 | €13,498 | -€5,563 | -29.2% |
| Current assets | 29/58 | €19,061 | €13,498 | -€5,563 | -29.2% |
| Amounts receivable within one year | 40/41 | €18,576 | €13,070 | -€5,506 | -29.6% |
| Trade receivables | 40 | €18,177 | €12,100 | -€6,077 | -33.4% |
| Other amounts receivable | 41 | €398 | €970 | +€571 | +143.4% |
| Cash at bank and in hand | 54/58 | €485 | €428 | -€57 | -11.8% |
| Total equity and liabilities | 10/49 | €19,061 | €13,498 | -€5,563 | -29.2% |
| Equity | 10/15 | €18,548 | €12,845 | -€5,703 | -30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52 | -€5,755 | -€5,703 | -11020.9% |
| Amounts payable | 17/49 | €513 | €653 | +€140 | +27.4% |
| Amounts payable within one year | 42/48 | €513 | €653 | +€140 | +27.4% |
| Trade debts | 44 | - | €653 | +€653 | |
| Suppliers | 440/4 | - | €653 | +€653 | |
| Taxes, remuneration and social security | 45 | €513 | - | -€513 | |
| Taxes | 450/3 | €513 | - | -€513 | |
| Other operating charges | 640/8 | €1,117 | €597 | -€520 | -46.6% |
| Gross operating margin | 9900 | -€198 | -€4,703 | -€4,506 | -2281.5% |
| Operating profit (loss) | 9901 | -€1,315 | -€5,300 | -€3,986 | -303.2% |
| Financial charges | 65/66B | €1,455 | €403 | -€1,052 | -72.3% |
| Recurring financial charges | 65 | €1,455 | €403 | -€1,052 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,770 | -€5,703 | -€2,934 | -105.9% |
| Profit (loss) for the period | 9904 | -€2,770 | -€5,703 | -€2,934 | -105.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,770 | -€5,703 | -€2,934 | -105.9% |
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.