ISO-VISTA: 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-VISTA
Largest movements
- Tangible fixed assets +€2.5m
up €2.5m (+64.6%), from €3.9m to €6.4m
of which Land and buildings: +€2.5m
- Financial fixed assets -€1.2m
down €1.2m (-39.6%), from €3.1m to €1.9m
- Receivables within one year +€951,032
up €951,032 (+122%), from €776,659 to €1.7m
of which Other amounts receivable: +€1.5m
- Trade debts -€1.6m
down €1.6m (-97.9%), from €1.7m to €34,968
- Debts after one year +€1.4m
up €1.4m (+30.1%), from €4.6m to €6.0m
- Other debts +€1.3m
up €1.3m (+223%), from €599,922 to €1.9m
- Reserves +€777,170
up €777,170 (+58.0%), from €1.3m to €2.1m
- Current portion of long-term debt +€231,243
up €231,243 (+48.5%), from €477,169 to €708,412
- Turnover +€1.4m
new in 2025: €1.4m
- Purchases and services +€770,019
new in 2025: €770,019
- Depreciation +€261,186
up €261,186 (+218%), from €119,941 to €381,127
- Other operating charges -€223,251
down €223,251 (-57.1%), from €390,756 to €167,505
- Financial income +€138,865
up €138,865 (+34.2%), from €406,121 to €544,986
of which Financial income: +€112,950
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 | €8,784,123 | €11,078,010 | +€2.3m | +26.1% |
| Fixed assets | 21/28 | €7,414,808 | €8,602,289 | +€1.2m | +16.0% |
| Intangible fixed assets | 21 | €405,970 | €322,970 | -€83,000 | -20.4% |
| Tangible fixed assets | 22/27 | €3,883,118 | €6,390,484 | +€2.5m | +64.6% |
| Land and buildings | 22 | €3,144,437 | €5,612,121 | +€2.5m | +78.5% |
| Plant, machinery and equipment | 23 | €428,355 | €341,155 | -€87,200 | -20.4% |
| Furniture and vehicles | 24 | €310,326 | €230,607 | -€79,719 | -25.7% |
| Other tangible fixed assets | 26 | - | €206,601 | +€206,601 | |
| Financial fixed assets | 28 | €3,125,720 | €1,888,835 | -€1.2m | -39.6% |
| Current assets | 29/58 | €1,369,315 | €2,475,721 | +€1.1m | +80.8% |
| Amounts receivable after more than one year | 29 | - | €80,280 | +€80,280 | |
| Other amounts receivable | 291 | - | €80,280 | +€80,280 | |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €776,659 | €1,727,691 | +€951,032 | +122% |
| Trade receivables | 40 | €761,266 | €182,244 | -€579,022 | -76.1% |
| Other amounts receivable | 41 | €15,393 | €1,545,447 | +€1.5m | +9,940% |
| Cash at bank and in hand | 54/58 | €591,656 | €667,750 | +€76,094 | +12.9% |
| Total equity and liabilities | 10/49 | €8,784,123 | €11,078,010 | +€2.3m | +26.1% |
| Equity | 10/15 | €1,349,075 | €2,354,194 | +€1.0m | +74.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €227,948 | +€227,948 | |
| Reserves | 13 | €1,339,075 | €2,116,246 | +€777,170 | +58.0% |
| Distributable reserves | 133 | €1,339,075 | €2,116,246 | +€777,170 | +58.0% |
| Amounts payable | 17/49 | €7,435,048 | €8,723,817 | +€1.3m | +17.3% |
| Amounts payable after more than one year | 17 | €4,615,528 | €6,005,971 | +€1.4m | +30.1% |
| Financial debts | 170/4 | €4,615,528 | €6,005,971 | +€1.4m | +30.1% |
| Amounts payable within one year | 42/48 | €2,819,520 | €2,717,846 | -€101,674 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €477,169 | €708,412 | +€231,243 | +48.5% |
| Trade debts | 44 | €1,659,765 | €34,968 | -€1.6m | -97.9% |
| Suppliers | 440/4 | €1,659,765 | €34,968 | -€1.6m | -97.9% |
| Taxes, remuneration and social security | 45 | €82,665 | €36,651 | -€46,014 | -55.7% |
| Taxes | 450/3 | €82,665 | €36,651 | -€46,014 | -55.7% |
| Other amounts payable | 47/48 | €599,922 | €1,937,815 | +€1.3m | +223% |
| Turnover | 70 | - | €1,397,807 | +€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €770,019 | +€770,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,941 | €381,127 | +€261,186 | +218% |
| Other operating charges | 640/8 | €390,756 | €167,505 | -€223,251 | -57.1% |
| Gross operating margin | 9900 | €1,041,127 | €1,078,922 | +€37,795 | +3.6% |
| Operating profit (loss) | 9901 | €530,429 | €530,289 | -€140 | 0.0% |
| Financial income | 75/76B | €406,121 | €544,986 | +€138,865 | +34.2% |
| Recurring financial income | 75 | €406,121 | €519,071 | +€112,950 | +27.8% |
| Non-recurring financial income | 76B | - | €25,915 | +€25,915 | |
| Financial charges | 65/66B | €100,204 | €205,718 | +€105,514 | +105% |
| Recurring financial charges | 65 | €100,204 | €203,219 | +€103,015 | +103% |
| Non-recurring financial charges | 66B | - | €2,499 | +€2,499 | |
| Profit (loss) for the period before taxes | 9903 | €836,347 | €869,557 | +€33,210 | +4.0% |
| Income taxes | 67/77 | €112,574 | €92,387 | -€20,187 | -17.9% |
| Profit (loss) for the period | 9904 | €723,773 | €777,170 | +€53,397 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €723,773 | €777,170 | +€53,397 | +7.4% |
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 26 October 2026 via checked.be.