ISO STAN: 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 STAN
Largest movements
- Receivables within one year +€7,257
up €7,257 (+17.3%), from €41,911 to €49,168
of which Trade receivables: +€6,890
- Tangible fixed assets -€3,543
down €3,543 (-16.1%), from €22,012 to €18,469
- Profit (loss) carried forward +€5,068
up €5,068 (+7.4%), from €68,073 to €73,141
- Trade debts -€847
down €847 (-11.5%), from €7,377 to €6,529
- Gross operating margin +€8,159
up €8,159 (+98.4%), from €8,291 to €16,450
- Depreciation +€3,951
up €3,951 (+111.7%), from €3,538 to €7,489
- Other operating charges +€307
up €307 (+79.4%), from €387 to €695
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 | €75,549 | €79,770 | +€4,221 | +5.6% |
| Fixed assets | 21/28 | €22,012 | €18,469 | -€3,543 | -16.1% |
| Tangible fixed assets | 22/27 | €22,012 | €18,469 | -€3,543 | -16.1% |
| Furniture and vehicles | 24 | €22,012 | €18,469 | -€3,543 | -16.1% |
| Current assets | 29/58 | €53,538 | €61,301 | +€7,764 | +14.5% |
| Amounts receivable within one year | 40/41 | €41,911 | €49,168 | +€7,257 | +17.3% |
| Trade receivables | 40 | €25,650 | €32,540 | +€6,890 | +26.9% |
| Other amounts receivable | 41 | €16,261 | €16,628 | +€367 | +2.3% |
| Cash at bank and in hand | 54/58 | €11,515 | €12,022 | +€507 | +4.4% |
| Deferred charges and accrued income | 490/1 | €112 | €112 | = | 0.0% |
| Total equity and liabilities | 10/49 | €75,549 | €79,770 | +€4,221 | +5.6% |
| Equity | 10/15 | €68,173 | €73,241 | +€5,068 | +7.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,073 | €73,141 | +€5,068 | +7.4% |
| Amounts payable | 17/49 | €7,377 | €6,529 | -€847 | -11.5% |
| Amounts payable within one year | 42/48 | €7,377 | €6,529 | -€847 | -11.5% |
| Trade debts | 44 | €7,377 | €6,529 | -€847 | -11.5% |
| Suppliers | 440/4 | €7,377 | €6,529 | -€847 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,538 | €7,489 | +€3,951 | +111.7% |
| Other operating charges | 640/8 | €387 | €695 | +€307 | +79.4% |
| Gross operating margin | 9900 | €8,291 | €16,450 | +€8,159 | +98.4% |
| Operating profit (loss) | 9901 | €4,365 | €8,267 | +€3,901 | +89.4% |
| Financial charges | 65/66B | €362 | €346 | -€16 | -4.5% |
| Recurring financial charges | 65 | €362 | €346 | -€16 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €4,003 | €7,921 | +€3,918 | +97.9% |
| Income taxes | 67/77 | €2,883 | €2,853 | -€30 | -1.0% |
| Profit (loss) for the period | 9904 | €1,120 | €5,068 | +€3,948 | +352.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,120 | €5,068 | +€3,948 | +352.4% |
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 12 October 2026 via checked.be.