ISO2H: 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.
ISO2H
Largest movements
- Cash -€803
down €803 (-96.1%), from €836 to €33
mainly Net result for the year (-€1,568) and Trade debts (-€487)
- Receivables within one year -€403
down €403 (-7.9%), from €5,124 to €4,721
of which Other amounts receivable: -€403
- Profit (loss) carried forward -€1,568
down €1,568 (-4.3%), from -€36,244 to -€37,812
- Other debts +€950
up €950 (+4.6%), from €20,837 to €21,787
- Trade debts -€487
down €487 (-33.2%), from €1,466 to €979
- Accrued charges and deferred income -€295
no longer reported in 2025 (was €295)
- Tax, wage and social debts +€195
new in 2025: €195
- Purchases and services -€1,732
no longer reported in 2025 (was €1,732)
- Gross operating margin +€1,624
no longer reported in 2025 (was -€1,624)
- Financial charges +€767
up €767 (+321.5%), from €238 to €1,005
- Other operating charges +€495
up €495 (+726.6%), from €68 to €563
- Turnover -€108
no longer reported in 2025 (was €108)
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 | €5,960 | €4,754 | -€1,206 | -20.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,960 | €4,754 | -€1,206 | -20.2% |
| Amounts receivable within one year | 40/41 | €5,124 | €4,721 | -€403 | -7.9% |
| Trade receivables | 40 | €4,551 | €4,551 | = | 0.0% |
| Other amounts receivable | 41 | €573 | €170 | -€403 | -70.3% |
| Cash at bank and in hand | 54/58 | €836 | €33 | -€803 | -96.1% |
| Total equity and liabilities | 10/49 | €5,960 | €4,754 | -€1,206 | -20.2% |
| Equity | 10/15 | -€16,639 | -€18,207 | -€1,568 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,005 | €1,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,005 | €1,005 | = | 0.0% |
| Legal reserve | 130 | €1,005 | - | -€1,005 | |
| Reserves not available under the articles | 1311 | - | €1,005 | +€1,005 | |
| Profit (loss) carried forward | 14 | -€36,244 | -€37,812 | -€1,568 | -4.3% |
| Amounts payable | 17/49 | €22,599 | €22,961 | +€362 | +1.6% |
| Amounts payable within one year | 42/48 | €22,303 | €22,961 | +€657 | +2.9% |
| Trade debts | 44 | €1,466 | €979 | -€487 | -33.2% |
| Suppliers | 440/4 | €1,466 | €979 | -€487 | -33.2% |
| Taxes, remuneration and social security | 45 | - | €195 | +€195 | |
| Taxes | 450/3 | - | €195 | +€195 | |
| Other amounts payable | 47/48 | €20,837 | €21,787 | +€950 | +4.6% |
| Accrued charges and deferred income | 492/3 | €295 | - | -€295 | |
| Turnover | 70 | €108 | - | -€108 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,732 | - | -€1,732 | |
| Other operating charges | 640/8 | €68 | €563 | +€495 | +726.6% |
| Gross operating margin | 9900 | -€1,624 | - | +€1,624 | |
| Operating profit (loss) | 9901 | -€1,692 | -€563 | +€1,130 | +66.7% |
| Financial charges | 65/66B | €238 | €1,005 | +€767 | +321.5% |
| Recurring financial charges | 65 | €238 | €1,005 | +€767 | +321.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,931 | -€1,568 | +€363 | +18.8% |
| Profit (loss) for the period | 9904 | -€1,931 | -€1,568 | +€363 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,931 | -€1,568 | +€363 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.