ISOANN: 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.
ISOANN
Largest movements
- Cash +€503,571
new in 2025: €503,571
mainly Net result for the year (+€308,932) and Investment in fixed assets (net) (+€172,537)
- Tangible fixed assets -€313,133
down €313,133 (-13.2%), from €2.4m to €2.1m
of which Land and buildings: -€323,367
- Receivables within one year -€143,223
no longer reported in 2025 (was €143,223)
of which Other amounts receivable: -€123,949
- Reserves +€255,928
up €255,928 (+35.9%), from €712,380 to €968,308
of which Distributable reserves: +€191,740
- Debts after one year -€224,953
down €224,953 (-34.6%), from €650,971 to €426,018
- Tax, wage and social debts +€102,230
up €102,230 (+1929.4%), from €5,299 to €107,529
of which Taxes: +€98,855
- Current portion of long-term debt -€55,304
down €55,304 (-39.5%), from €140,112 to €84,808
- Gross operating margin +€143,702
up €143,702 (+32.3%), from €445,221 to €588,923
- Taxes +€89,251
up €89,251 (+306.4%), from €29,127 to €118,379
- Depreciation -€9,343
down €9,343 (-6.2%), from €149,938 to €140,596
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 | €2,513,822 | €2,559,203 | +€45,381 | +1.8% |
| Fixed assets | 21/28 | €2,366,240 | €2,053,107 | -€313,133 | -13.2% |
| Tangible fixed assets | 22/27 | €2,366,216 | €2,053,083 | -€313,133 | -13.2% |
| Land and buildings | 22 | €2,362,619 | €2,039,252 | -€323,367 | -13.7% |
| Plant, machinery and equipment | 23 | €3,597 | €3,491 | -€106 | -3.0% |
| Furniture and vehicles | 24 | - | €7,340 | +€7,340 | |
| Other tangible fixed assets | 26 | - | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €147,581 | €506,095 | +€358,514 | +242.9% |
| Amounts receivable within one year | 40/41 | €143,223 | - | -€143,223 | |
| Trade receivables | 40 | €19,275 | - | -€19,275 | |
| Other amounts receivable | 41 | €123,949 | - | -€123,949 | |
| Cash at bank and in hand | 54/58 | - | €503,571 | +€503,571 | |
| Deferred charges and accrued income | 490/1 | €4,358 | €2,524 | -€1,834 | -42.1% |
| Total equity and liabilities | 10/49 | €2,513,822 | €2,559,203 | +€45,381 | +1.8% |
| Equity | 10/15 | €1,302,605 | €1,558,532 | +€255,928 | +19.6% |
| Contributions | 10/11 | €589,937 | €589,937 | = | 0.0% |
| Reserves | 13 | €712,380 | €968,308 | +€255,928 | +35.9% |
| Tax-exempt reserves | 132 | €212,622 | €276,810 | +€64,188 | +30.2% |
| Distributable reserves | 133 | €499,758 | €691,498 | +€191,740 | +38.4% |
| Profit (loss) carried forward | 14 | €288 | €288 | = | 0.0% |
| Provisions and deferred taxes | 16 | €181,514 | €161,802 | -€19,712 | -10.9% |
| Deferred taxes | 168 | €181,514 | €161,802 | -€19,712 | -10.9% |
| Amounts payable | 17/49 | €1,029,703 | €838,869 | -€190,834 | -18.5% |
| Amounts payable after more than one year | 17 | €650,971 | €426,018 | -€224,953 | -34.6% |
| Financial debts | 170/4 | €650,971 | €426,018 | -€224,953 | -34.6% |
| Amounts payable within one year | 42/48 | €378,732 | €407,207 | +€28,474 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €140,112 | €84,808 | -€55,304 | -39.5% |
| Financial debts | 43 | €51,835 | €50,574 | -€1,261 | -2.4% |
| Credit institutions | 430/8 | €51,835 | €50,574 | -€1,261 | -2.4% |
| Trade debts | 44 | €9,317 | €10,182 | +€865 | +9.3% |
| Suppliers | 440/4 | €9,317 | €10,182 | +€865 | +9.3% |
| Advances received on contracts in progress | 46 | €22,551 | - | -€22,551 | |
| Taxes, remuneration and social security | 45 | €5,299 | €107,529 | +€102,230 | +1929.4% |
| Taxes | 450/3 | €1,959 | €100,815 | +€98,855 | +5045.0% |
| Remuneration and social security | 454/9 | €3,339 | €6,714 | +€3,375 | +101.1% |
| Other amounts payable | 47/48 | €149,618 | €154,114 | +€4,495 | +3.0% |
| Accrued charges and deferred income | 492/3 | - | €5,645 | +€5,645 | |
| Non-recurring operating income | 76A | €142,934 | €369,080 | +€226,146 | +158.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,938 | €140,596 | -€9,343 | -6.2% |
| Other operating charges | 640/8 | €5,879 | €3,275 | -€2,604 | -44.3% |
| Gross operating margin | 9900 | €445,221 | €588,923 | +€143,702 | +32.3% |
| Operating profit (loss) | 9901 | €289,404 | €445,053 | +€155,649 | +53.8% |
| Financial income | 75/76B | €113 | €88 | -€25 | -21.8% |
| Recurring financial income | 75 | €113 | €88 | -€25 | -21.8% |
| Financial charges | 65/66B | €36,810 | €37,543 | +€733 | +2.0% |
| Recurring financial charges | 65 | €36,810 | €37,543 | +€733 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €252,707 | €407,598 | +€154,891 | +61.3% |
| Transfer from deferred taxes | 780 | €7,328 | €111,982 | +€104,654 | +1428.1% |
| Transfer to deferred taxes | 680 | - | €92,270 | +€92,270 | |
| Income taxes | 67/77 | €29,127 | €118,379 | +€89,251 | +306.4% |
| Profit (loss) for the period | 9904 | €230,908 | €308,932 | +€78,024 | +33.8% |
| Transfer from tax-exempt reserves | 789 | €9,380 | €212,622 | +€203,242 | +2166.8% |
| Transfer to tax-exempt reserves | 689 | - | €276,810 | +€276,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €240,288 | €244,744 | +€4,456 | +1.9% |
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 6 October 2026 via checked.be.