ISOBIO: what changed
ISOBIO
Largest movements
- Receivables within one year -€13,077
down €13,077 (-16.2%), from €80,757 to €67,680
of which Trade receivables: -€18,755
- Tangible fixed assets -€6,318
down €6,318 (-42.4%), from €14,911 to €8,593
- Cash -€4,369
down €4,369 (-82.4%), from €5,300 to €930
mainly Net result for the year (-€57,903) and Other debts (-€614)
- Profit (loss) carried forward -€57,903
down €57,903 (-94.5%), from €61,295 to €3,391
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts +€12,586
up €12,586 (+43.6%), from €28,856 to €41,442
- Gross operating margin -€45,932
down €45,932 (-729%), from -€6,302 to -€52,233
- Taxes -€5,681
down €5,681 (-94.1%), from €6,039 to €357
- Financial charges -€3,883
down €3,883 (-72.7%), from €5,338 to €1,455
- Financial income +€1,475
up €1,475 (+107%), from €1,372 to €2,847
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,738 | €92,951 | -€24,787 | -21.1% |
| Fixed assets | 21/28 | €15,107 | €8,789 | -€6,318 | -41.8% |
| Tangible fixed assets | 22/27 | €14,911 | €8,593 | -€6,318 | -42.4% |
| Furniture and vehicles | 24 | €14,911 | €8,593 | -€6,318 | -42.4% |
| Financial fixed assets | 28 | €196 | €196 | = | 0.0% |
| Current assets | 29/58 | €102,630 | €84,162 | -€18,469 | -18.0% |
| Stocks and contracts in progress | 3 | €15,810 | €14,700 | -€1,110 | -7.0% |
| Stocks | 30/36 | €15,810 | €14,700 | -€1,110 | -7.0% |
| Amounts receivable within one year | 40/41 | €80,757 | €67,680 | -€13,077 | -16.2% |
| Trade receivables | 40 | €56,831 | €38,076 | -€18,755 | -33.0% |
| Other amounts receivable | 41 | €23,926 | €29,604 | +€5,678 | +23.7% |
| Cash at bank and in hand | 54/58 | €5,300 | €930 | -€4,369 | -82.4% |
| Deferred charges and accrued income | 490/1 | €764 | €852 | +€88 | +11.5% |
| Total equity and liabilities | 10/49 | €117,738 | €92,951 | -€24,787 | -21.1% |
| Equity | 10/15 | €72,574 | €15,786 | -€56,788 | -78.2% |
| Contributions | 10/11 | €11,279 | €12,395 | +€1,116 | +9.9% |
| Profit (loss) carried forward | 14 | €61,295 | €3,391 | -€57,903 | -94.5% |
| Amounts payable | 17/49 | €45,164 | €77,165 | +€32,001 | +70.9% |
| Amounts payable within one year | 42/48 | €45,164 | €77,165 | +€32,001 | +70.9% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €28,856 | €41,442 | +€12,586 | +43.6% |
| Suppliers | 440/4 | €28,856 | €41,442 | +€12,586 | +43.6% |
| Taxes, remuneration and social security | 45 | €563 | €592 | +€29 | +5.2% |
| Taxes | 450/3 | €563 | €592 | +€29 | +5.2% |
| Other amounts payable | 47/48 | €15,745 | €15,131 | -€614 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,318 | €6,318 | = | 0.0% |
| Other operating charges | 640/8 | €532 | €387 | -€144 | -27.1% |
| Non-recurring operating charges | 66A | €88 | - | -€88 | |
| Gross operating margin | 9900 | -€6,302 | -€52,233 | -€45,932 | -729% |
| Operating profit (loss) | 9901 | -€13,239 | -€58,939 | -€45,699 | -345% |
| Financial income | 75/76B | €1,372 | €2,847 | +€1,475 | +107% |
| Recurring financial income | 75 | €1,372 | €2,847 | +€1,475 | +107% |
| Financial charges | 65/66B | €5,338 | €1,455 | -€3,883 | -72.7% |
| Recurring financial charges | 65 | €5,338 | €1,455 | -€3,883 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,205 | -€57,546 | -€40,341 | -234% |
| Income taxes | 67/77 | €6,039 | €357 | -€5,681 | -94.1% |
| Profit (loss) for the period | 9904 | -€23,244 | -€57,903 | -€34,660 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,244 | -€57,903 | -€34,660 | -149% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.