ISOBATI'S: 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.
ISOBATI'S
Largest movements
- Cash +€30,485
up €30,485 (+153%), from €19,882 to €50,367
mainly Depreciation (+€9,744) and Receivables within one year (+€9,162)
- Tangible fixed assets -€9,744
down €9,744 (-43.4%), from €22,466 to €12,721
of which Furniture and vehicles: -€8,761
- Receivables within one year -€9,162
down €9,162 (-45.2%), from €20,274 to €11,112
- Reserves +€8,099
up €8,099 (+43.4%), from €18,670 to €26,768
- Trade debts +€4,495
up €4,495 (+1,423%), from €316 to €4,811
- Tax, wage and social debts -€770
down €770 (-35.7%), from €2,154 to €1,384
- Purchases and services +€16,477
up €16,477 (+36.7%), from €44,853 to €61,330
- Gross operating margin -€12,568
down €12,568 (-35.5%), from €35,382 to €22,815
- Taxes +€4,667
new in 2025: €4,667
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 | €63,819 | €75,644 | +€11,824 | +18.5% |
| Fixed assets | 21/28 | €22,466 | €12,721 | -€9,744 | -43.4% |
| Tangible fixed assets | 22/27 | €22,466 | €12,721 | -€9,744 | -43.4% |
| Plant, machinery and equipment | 23 | €2,430 | €1,447 | -€983 | -40.5% |
| Furniture and vehicles | 24 | €20,036 | €11,275 | -€8,761 | -43.7% |
| Current assets | 29/58 | €41,354 | €62,922 | +€21,569 | +52.2% |
| Stocks and contracts in progress | 3 | €1,197 | €1,443 | +€246 | +20.5% |
| Stocks | 30/36 | €1,197 | €1,443 | +€246 | +20.5% |
| Amounts receivable within one year | 40/41 | €20,274 | €11,112 | -€9,162 | -45.2% |
| Trade receivables | 40 | €20,274 | €11,112 | -€9,162 | -45.2% |
| Cash at bank and in hand | 54/58 | €19,882 | €50,367 | +€30,485 | +153% |
| Total equity and liabilities | 10/49 | €63,819 | €75,644 | +€11,824 | +18.5% |
| Equity | 10/15 | €25,170 | €33,268 | +€8,099 | +32.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €18,670 | €26,768 | +€8,099 | +43.4% |
| Distributable reserves | 133 | €18,670 | €26,768 | +€8,099 | +43.4% |
| Amounts payable | 17/49 | €38,650 | €42,375 | +€3,726 | +9.6% |
| Amounts payable within one year | 42/48 | €38,650 | €42,375 | +€3,726 | +9.6% |
| Trade debts | 44 | €316 | €4,811 | +€4,495 | +1,423% |
| Suppliers | 440/4 | €316 | €4,811 | +€4,495 | +1,423% |
| Taxes, remuneration and social security | 45 | €2,154 | €1,384 | -€770 | -35.7% |
| Taxes | 450/3 | €2,154 | €1,384 | -€770 | -35.7% |
| Other amounts payable | 47/48 | €36,180 | €36,180 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,853 | €61,330 | +€16,477 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,734 | €9,744 | +€11 | +0.1% |
| Other operating charges | 640/8 | €100 | €220 | +€120 | +120% |
| Gross operating margin | 9900 | €35,382 | €22,815 | -€12,568 | -35.5% |
| Operating profit (loss) | 9901 | €25,549 | €12,850 | -€12,698 | -49.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.0% |
| Financial charges | 65/66B | €115 | €84 | -€30 | -26.4% |
| Recurring financial charges | 65 | €115 | €84 | -€30 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €25,435 | €12,766 | -€12,668 | -49.8% |
| Income taxes | 67/77 | - | €4,667 | +€4,667 | |
| Profit (loss) for the period | 9904 | €25,435 | €8,099 | -€17,336 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,435 | €8,099 | -€17,336 | -68.2% |
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 24 October 2026 via checked.be.