ISO TECHNICS: 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 TECHNICS
Largest movements
- Deferred charges and accrued income +€40,166
new in 2025: €40,166
- Receivables within one year +€36,124
up €36,124 (+65.4%), from €55,252 to €91,376
of which Trade receivables: +€35,313
- Tangible fixed assets -€20,704
down €20,704 (-6.3%), from €326,719 to €306,016
of which Furniture and vehicles: -€21,199
- Other debts +€43,616
up €43,616 (+143.8%), from €30,322 to €73,938
- Trade debts +€16,602
up €16,602 (+16.5%), from €100,688 to €117,290
- Tax, wage and social debts -€12,850
down €12,850 (-59.8%), from €21,487 to €8,637
of which Remuneration and social security: -€7,532
- Profit (loss) carried forward +€7,447
up €7,447, from -€3,368 to €4,079
- Gross operating margin +€64,157
up €64,157 (+2750.3%), from €2,333 to €66,489
- Depreciation +€13,795
up €13,795 (+89.1%), from €15,487 to €29,281
- Financial charges +€7,427
up €7,427 (+57.7%), from €12,883 to €20,310
- Taxes +€3,697
up €3,697 (+1122.7%), from €329 to €4,027
- Staff costs +€2,588
new in 2025: €2,588
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 | €382,218 | €440,210 | +€57,992 | +15.2% |
| Fixed assets | 21/28 | €326,719 | €306,016 | -€20,704 | -6.3% |
| Tangible fixed assets | 22/27 | €326,719 | €306,016 | -€20,704 | -6.3% |
| Land and buildings | 22 | €291,390 | €276,297 | -€15,093 | -5.2% |
| Plant, machinery and equipment | 23 | €1,232 | €715 | -€517 | -42.0% |
| Furniture and vehicles | 24 | €34,098 | €12,899 | -€21,199 | -62.2% |
| Leasing and similar rights | 25 | - | €16,106 | +€16,106 | |
| Current assets | 29/58 | €55,499 | €134,194 | +€78,696 | +141.8% |
| Amounts receivable within one year | 40/41 | €55,252 | €91,376 | +€36,124 | +65.4% |
| Trade receivables | 40 | €55,252 | €90,565 | +€35,313 | +63.9% |
| Other amounts receivable | 41 | - | €811 | +€811 | |
| Cash at bank and in hand | 54/58 | €247 | €2,653 | +€2,406 | +975.2% |
| Deferred charges and accrued income | 490/1 | - | €40,166 | +€40,166 | |
| Total equity and liabilities | 10/49 | €382,218 | €440,210 | +€57,992 | +15.2% |
| Equity | 10/15 | -€368 | €7,079 | +€7,447 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,368 | €4,079 | +€7,447 | |
| Amounts payable | 17/49 | €382,586 | €433,131 | +€50,545 | +13.2% |
| Amounts payable after more than one year | 17 | €217,810 | €215,954 | -€1,856 | -0.9% |
| Financial debts | 170/4 | €217,810 | €215,954 | -€1,856 | -0.9% |
| Amounts payable within one year | 42/48 | €164,776 | €216,350 | +€51,574 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €12,278 | €16,485 | +€4,207 | +34.3% |
| Trade debts | 44 | €100,688 | €117,290 | +€16,602 | +16.5% |
| Suppliers | 440/4 | €100,688 | €117,290 | +€16,602 | +16.5% |
| Taxes, remuneration and social security | 45 | €21,487 | €8,637 | -€12,850 | -59.8% |
| Taxes | 450/3 | €11,555 | €6,237 | -€5,318 | -46.0% |
| Remuneration and social security | 454/9 | €9,932 | €2,400 | -€7,532 | -75.8% |
| Other amounts payable | 47/48 | €30,322 | €73,938 | +€43,616 | +143.8% |
| Accrued charges and deferred income | 492/3 | - | €828 | +€828 | |
| Remuneration, social security and pensions | 62 | - | €2,588 | +€2,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,487 | €29,281 | +€13,795 | +89.1% |
| Other operating charges | 640/8 | €4,543 | €2,837 | -€1,705 | -37.5% |
| Gross operating margin | 9900 | €2,333 | €66,489 | +€64,157 | +2750.3% |
| Operating profit (loss) | 9901 | -€17,697 | €31,782 | +€49,479 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +112.8% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +112.8% |
| Financial charges | 65/66B | €12,883 | €20,310 | +€7,427 | +57.7% |
| Recurring financial charges | 65 | €12,883 | €20,310 | +€7,427 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,579 | €11,473 | +€42,052 | |
| Income taxes | 67/77 | €329 | €4,027 | +€3,697 | +1122.7% |
| Profit (loss) for the period | 9904 | -€30,908 | €7,447 | +€38,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,908 | €7,447 | +€38,355 |
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 10 October 2026 via checked.be.