ISO TECHNIQUE: 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 TECHNIQUE
Largest movements
- Receivables within one year +€19,111
up €19,111 (+99.5%), from €19,205 to €38,316
of which Other amounts receivable: +€17,439
- Tangible fixed assets -€1,067
down €1,067 (-39.9%), from €2,674 to €1,607
- Cash +€866
up €866 (+153.6%), from €564 to €1,430
mainly Net result for the year (+€14,329) and Tax, wage and social debts (+€2,632)
- Profit (loss) carried forward +€14,329
up €14,329 (+89.5%), from €16,012 to €30,341
- Tax, wage and social debts +€2,632
new in 2025: €2,632
- Contributions +€2,000
new in 2025: €2,000
- Gross operating margin -€7,401
down €7,401 (-26.3%), from €28,119 to €20,717
- Staff costs -€5,136
down €5,136 (-63.0%), from €8,151 to €3,015
- Taxes -€870
down €870 (-37.3%), from €2,332 to €1,463
- Depreciation +€541
up €541 (+102.8%), from €526 to €1,067
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 | €22,572 | €41,353 | +€18,781 | +83.2% |
| Fixed assets | 21/28 | €2,674 | €1,607 | -€1,067 | -39.9% |
| Tangible fixed assets | 22/27 | €2,674 | €1,607 | -€1,067 | -39.9% |
| Furniture and vehicles | 24 | €2,674 | €1,607 | -€1,067 | -39.9% |
| Current assets | 29/58 | €19,898 | €39,746 | +€19,848 | +99.7% |
| Amounts receivable within one year | 40/41 | €19,205 | €38,316 | +€19,111 | +99.5% |
| Trade receivables | 40 | €12,545 | €14,217 | +€1,672 | +13.3% |
| Other amounts receivable | 41 | €6,660 | €24,099 | +€17,439 | +261.8% |
| Cash at bank and in hand | 54/58 | €564 | €1,430 | +€866 | +153.6% |
| Deferred charges and accrued income | 490/1 | €129 | - | -€129 | |
| Total equity and liabilities | 10/49 | €22,572 | €41,353 | +€18,781 | +83.2% |
| Equity | 10/15 | €16,012 | €32,341 | +€16,329 | +102.0% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €16,012 | €30,341 | +€14,329 | +89.5% |
| Amounts payable | 17/49 | €6,560 | €9,012 | +€2,452 | +37.4% |
| Amounts payable within one year | 42/48 | €6,560 | €9,012 | +€2,452 | +37.4% |
| Taxes, remuneration and social security | 45 | - | €2,632 | +€2,632 | |
| Remuneration and social security | 454/9 | - | €2,632 | +€2,632 | |
| Other amounts payable | 47/48 | €6,560 | €6,380 | -€180 | -2.7% |
| Remuneration, social security and pensions | 62 | €8,151 | €3,015 | -€5,136 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €1,067 | +€541 | +102.8% |
| Other operating charges | 640/8 | €980 | €805 | -€176 | -17.9% |
| Gross operating margin | 9900 | €28,119 | €20,717 | -€7,401 | -26.3% |
| Operating profit (loss) | 9901 | €18,461 | €15,831 | -€2,630 | -14.2% |
| Financial charges | 65/66B | €116 | €39 | -€77 | -66.1% |
| Recurring financial charges | 65 | €116 | €39 | -€77 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €18,345 | €15,791 | -€2,553 | -13.9% |
| Income taxes | 67/77 | €2,332 | €1,463 | -€870 | -37.3% |
| Profit (loss) for the period | 9904 | €16,012 | €14,329 | -€1,684 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,012 | €14,329 | -€1,684 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.