ISO SOLUTIONS: 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 SOLUTIONS
Largest movements
- Deferred charges and accrued income +€16,054
up €16,054 (+2807.1%), from €572 to €16,626
- Tangible fixed assets -€13,306
down €13,306 (-51.4%), from €25,890 to €12,585
of which Furniture and vehicles: -€11,822
- Cash -€9,192
down €9,192 (-65.8%), from €13,964 to €4,772
mainly Deferred charges and accrued income (-€16,054) and Other debts (-€9,512)
- Receivables within one year -€2,200
down €2,200 (-1.8%), from €123,578 to €121,378
of which Trade receivables: -€14,160
- Other debts -€9,512
down €9,512 (-53.3%), from €17,831 to €8,319
- Debts after one year -€7,114
down €7,114 (-36.5%), from €19,479 to €12,364
- Short-term financial debts +€6,336
up €6,336 (+108.9%), from €5,817 to €12,153
of which Other loans: +€5,537
- Tax, wage and social debts -€4,957
down €4,957 (-23.7%), from €20,914 to €15,956
of which Taxes: -€5,903
- Trade debts +€2,950
up €2,950 (+4.3%), from €67,989 to €70,939
- Staff costs -€39,821
down €39,821 (-99.1%), from €40,172 to €351
- Gross operating margin -€23,433
down €23,433 (-41.8%), from €56,126 to €32,693
- Taxes +€4,284
up €4,284 (+112.5%), from €3,809 to €8,094
- Other operating charges +€2,451
up €2,451 (+72.1%), from €3,401 to €5,851
- Financial charges +€676
up €676 (+24.6%), from €2,745 to €3,421
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 | €164,004 | €155,360 | -€8,644 | -5.3% |
| Fixed assets | 21/28 | €25,890 | €12,585 | -€13,306 | -51.4% |
| Tangible fixed assets | 22/27 | €25,890 | €12,585 | -€13,306 | -51.4% |
| Plant, machinery and equipment | 23 | €2,391 | €907 | -€1,484 | -62.1% |
| Furniture and vehicles | 24 | €23,500 | €11,678 | -€11,822 | -50.3% |
| Current assets | 29/58 | €138,114 | €142,776 | +€4,662 | +3.4% |
| Amounts receivable within one year | 40/41 | €123,578 | €121,378 | -€2,200 | -1.8% |
| Trade receivables | 40 | €102,016 | €87,856 | -€14,160 | -13.9% |
| Other amounts receivable | 41 | €21,562 | €33,522 | +€11,960 | +55.5% |
| Cash at bank and in hand | 54/58 | €13,964 | €4,772 | -€9,192 | -65.8% |
| Deferred charges and accrued income | 490/1 | €572 | €16,626 | +€16,054 | +2807.1% |
| Total equity and liabilities | 10/49 | €164,004 | €155,360 | -€8,644 | -5.3% |
| Equity | 10/15 | €11,968 | €14,644 | +€2,676 | +22.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €5,468 | €8,144 | +€2,676 | +48.9% |
| Non-distributable reserves | 130/1 | €46 | €46 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46 | €46 | = | 0.0% |
| Distributable reserves | 133 | €5,422 | €8,099 | +€2,676 | +49.4% |
| Amounts payable | 17/49 | €152,036 | €140,716 | -€11,320 | -7.4% |
| Amounts payable after more than one year | 17 | €19,479 | €12,364 | -€7,114 | -36.5% |
| Financial debts | 170/4 | €19,479 | €12,364 | -€7,114 | -36.5% |
| Amounts payable within one year | 42/48 | €132,557 | €127,696 | -€4,861 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €20,007 | €20,329 | +€322 | +1.6% |
| Financial debts | 43 | €5,817 | €12,153 | +€6,336 | +108.9% |
| Credit institutions | 430/8 | €5,817 | €6,615 | +€799 | +13.7% |
| Other loans | 439 | - | €5,537 | +€5,537 | |
| Trade debts | 44 | €67,989 | €70,939 | +€2,950 | +4.3% |
| Suppliers | 440/4 | €67,989 | €70,939 | +€2,950 | +4.3% |
| Taxes, remuneration and social security | 45 | €20,914 | €15,956 | -€4,957 | -23.7% |
| Taxes | 450/3 | €17,999 | €12,096 | -€5,903 | -32.8% |
| Remuneration and social security | 454/9 | €2,915 | €3,860 | +€946 | +32.4% |
| Other amounts payable | 47/48 | €17,831 | €8,319 | -€9,512 | -53.3% |
| Accrued charges and deferred income | 492/3 | - | €656 | +€656 | |
| Non-recurring operating income | 76A | - | €506 | +€506 | |
| Remuneration, social security and pensions | 62 | €40,172 | €351 | -€39,821 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,512 | €12,189 | -€323 | -2.6% |
| Other operating charges | 640/8 | €3,401 | €5,851 | +€2,451 | +72.1% |
| Non-recurring operating charges | 66A | - | €117 | +€117 | |
| Gross operating margin | 9900 | €56,126 | €32,693 | -€23,433 | -41.8% |
| Operating profit (loss) | 9901 | €41 | €14,185 | +€14,144 | +34880.5% |
| Financial income | 75/76B | €130 | €6 | -€124 | -95.3% |
| Recurring financial income | 75 | €130 | €6 | -€124 | -95.3% |
| Financial charges | 65/66B | €2,745 | €3,421 | +€676 | +24.6% |
| Recurring financial charges | 65 | €2,745 | €3,421 | +€676 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,574 | €10,770 | +€13,344 | |
| Income taxes | 67/77 | €3,809 | €8,094 | +€4,284 | +112.5% |
| Profit (loss) for the period | 9904 | -€6,383 | €2,676 | +€9,060 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,383 | €2,676 | +€9,060 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.