ISO - TECH: 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 - TECH
Largest movements
- Cash +€37,490
up €37,490 (+23.0%), from €163,232 to €200,722
mainly Net result for the year (+€78,244) and Depreciation (+€43,911)
- Receivables within one year +€20,379
up €20,379 (+5.2%), from €389,617 to €409,996
of which Trade receivables: +€39,667
- Tangible fixed assets +€13,067
up €13,067 (+6.2%), from €209,289 to €222,356
of which Furniture and vehicles: +€23,180
- Profit (loss) carried forward +€78,244
up €78,244 (+42.2%), from €185,412 to €263,656
- Tax, wage and social debts -€36,287
down €36,287 (-47.8%), from €75,876 to €39,590
of which Remuneration and social security: -€38,532
- Current portion of long-term debt +€13,458
up €13,458 (+29.7%), from €45,245 to €58,703
- Debts after one year +€13,182
up €13,182 (+8.7%), from €152,116 to €165,298
- Turnover -€109,069
down €109,069 (-4.7%), from €2.3m to €2.2m
- Staff costs -€85,365
down €85,365 (-12.3%), from €696,355 to €610,990
- Purchases and services -€72,570
down €72,570 (-4.9%), from €1.5m to €1.4m
- Gross operating margin -€36,499
down €36,499 (-4.4%), from €824,581 to €788,081
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 | €772,503 | €843,438 | +€70,935 | +9.2% |
| Fixed assets | 21/28 | €219,654 | €232,720 | +€13,067 | +5.9% |
| Tangible fixed assets | 22/27 | €209,289 | €222,356 | +€13,067 | +6.2% |
| Land and buildings | 22 | €151,412 | €140,597 | -€10,815 | -7.1% |
| Plant, machinery and equipment | 23 | €6,197 | €6,899 | +€701 | +11.3% |
| Furniture and vehicles | 24 | €51,679 | €74,860 | +€23,180 | +44.9% |
| Financial fixed assets | 28 | €10,365 | €10,365 | = | 0.0% |
| Current assets | 29/58 | €552,850 | €610,718 | +€57,868 | +10.5% |
| Amounts receivable within one year | 40/41 | €389,617 | €409,996 | +€20,379 | +5.2% |
| Trade receivables | 40 | €318,286 | €357,953 | +€39,667 | +12.5% |
| Other amounts receivable | 41 | €71,332 | €52,043 | -€19,288 | -27.0% |
| Cash at bank and in hand | 54/58 | €163,232 | €200,722 | +€37,490 | +23.0% |
| Total equity and liabilities | 10/49 | €772,503 | €843,438 | +€70,935 | +9.2% |
| Equity | 10/15 | €205,872 | €284,116 | +€78,244 | +38.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,412 | €263,656 | +€78,244 | +42.2% |
| Amounts payable | 17/49 | €566,632 | €559,323 | -€7,309 | -1.3% |
| Amounts payable after more than one year | 17 | €152,116 | €165,298 | +€13,182 | +8.7% |
| Financial debts | 170/4 | €152,116 | €165,298 | +€13,182 | +8.7% |
| Amounts payable within one year | 42/48 | €414,515 | €394,024 | -€20,491 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €45,245 | €58,703 | +€13,458 | +29.7% |
| Trade debts | 44 | €288,163 | €294,407 | +€6,244 | +2.2% |
| Suppliers | 440/4 | €288,163 | €294,407 | +€6,244 | +2.2% |
| Taxes, remuneration and social security | 45 | €75,876 | €39,590 | -€36,287 | -47.8% |
| Taxes | 450/3 | €23,130 | €25,376 | +€2,246 | +9.7% |
| Remuneration and social security | 454/9 | €52,746 | €14,214 | -€38,532 | -73.1% |
| Other amounts payable | 47/48 | €5,230 | €1,324 | -€3,906 | -74.7% |
| Turnover | 70 | €2,318,695 | €2,209,625 | -€109,069 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,494,114 | €1,421,544 | -€72,570 | -4.9% |
| Remuneration, social security and pensions | 62 | €696,355 | €610,990 | -€85,365 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,187 | €43,911 | +€15,724 | +55.8% |
| Other operating charges | 640/8 | €13,806 | €14,570 | +€763 | +5.5% |
| Gross operating margin | 9900 | €824,581 | €788,081 | -€36,499 | -4.4% |
| Operating profit (loss) | 9901 | €86,232 | €118,610 | +€32,378 | +37.5% |
| Financial income | 75/76B | €12,737 | €8,438 | -€4,299 | -33.8% |
| Recurring financial income | 75 | €10,258 | €0 | -€10,257 | -100.0% |
| Non-recurring financial income | 76B | €2,479 | €8,437 | +€5,958 | +240% |
| Financial charges | 65/66B | €34,901 | €23,428 | -€11,474 | -32.9% |
| Recurring financial charges | 65 | €15,508 | €18,393 | +€2,885 | +18.6% |
| Non-recurring financial charges | 66B | €19,393 | €5,034 | -€14,359 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €64,068 | €103,620 | +€39,553 | +61.7% |
| Income taxes | 67/77 | €37,301 | €25,376 | -€11,925 | -32.0% |
| Profit (loss) for the period | 9904 | €26,766 | €78,244 | +€51,478 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €26,766 | €78,244 | +€51,478 | +192% |
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 1 November 2026 via checked.be.