ISOBIS: 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.
ISOBIS
Largest movements
- Cash +€33,697
up €33,697 (+733.8%), from €4,592 to €38,289
mainly Net result for the year (+€17,527) and Other debts (+€12,856)
- Intangible fixed assets +€20,319
up €20,319 (+57.6%), from €35,260 to €55,579
- Tangible fixed assets -€13,005
down €13,005 (-54.9%), from €23,692 to €10,687
of which Leasing and similar rights: -€6,756
- Receivables within one year -€6,782
down €6,782 (-23.4%), from €28,966 to €22,185
of which Trade receivables: -€9,796
- Deferred charges and accrued income -€1,377
down €1,377 (-48.2%), from €2,855 to €1,479
- Other debts +€12,856
up €12,856 (+53.6%), from €24,000 to €36,856
- Trade debts +€7,579
up €7,579 (+694.0%), from €1,092 to €8,671
- Tax, wage and social debts +€7,147
up €7,147 (+215.8%), from €3,312 to €10,459
of which Taxes: +€7,147
- Profit (loss) carried forward +€4,671
no longer reported in 2025 (was -€4,671)
- Debts after one year -€4,473
down €4,473 (-21.0%), from €21,323 to €16,850
of which Financial debts: -€4,905
- Gross operating margin +€18,144
up €18,144 (+73.2%), from €24,799 to €42,943
- Taxes +€5,265
up €5,265 (+2240.3%), from €235 to €5,500
- Depreciation -€5,027
down €5,027 (-28.2%), from €17,826 to €12,799
- Other operating charges +€4,388
up €4,388 (+378.8%), from €1,158 to €5,547
- Financial charges +€644
up €644 (+37.6%), from €1,712 to €2,356
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 | €100,867 | €132,923 | +€32,056 | +31.8% |
| Formation expenses | 20 | €1,220 | €690 | -€530 | -43.4% |
| Fixed assets | 21/28 | €58,952 | €66,266 | +€7,314 | +12.4% |
| Intangible fixed assets | 21 | €35,260 | €55,579 | +€20,319 | +57.6% |
| Tangible fixed assets | 22/27 | €23,692 | €10,687 | -€13,005 | -54.9% |
| Plant, machinery and equipment | 23 | €1,267 | €1,390 | +€123 | +9.7% |
| Furniture and vehicles | 24 | €6,232 | - | -€6,232 | |
| Leasing and similar rights | 25 | €15,178 | €8,422 | -€6,756 | -44.5% |
| Other tangible fixed assets | 26 | €1,015 | €875 | -€140 | -13.8% |
| Current assets | 29/58 | €40,695 | €65,967 | +€25,272 | +62.1% |
| Stocks and contracts in progress | 3 | €4,281 | €4,014 | -€267 | -6.2% |
| Stocks | 30/36 | €4,281 | €4,014 | -€267 | -6.2% |
| Amounts receivable within one year | 40/41 | €28,966 | €22,185 | -€6,782 | -23.4% |
| Trade receivables | 40 | €20,644 | €10,848 | -€9,796 | -47.5% |
| Other amounts receivable | 41 | €8,322 | €11,337 | +€3,015 | +36.2% |
| Cash at bank and in hand | 54/58 | €4,592 | €38,289 | +€33,697 | +733.8% |
| Deferred charges and accrued income | 490/1 | €2,855 | €1,479 | -€1,377 | -48.2% |
| Total equity and liabilities | 10/49 | €100,867 | €132,923 | +€32,056 | +31.8% |
| Equity | 10/15 | €45,329 | €50,000 | +€4,671 | +10.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,671 | - | +€4,671 | |
| Amounts payable | 17/49 | €55,538 | €82,923 | +€27,385 | +49.3% |
| Amounts payable after more than one year | 17 | €21,323 | €16,850 | -€4,473 | -21.0% |
| Financial debts | 170/4 | €11,206 | €6,301 | -€4,905 | -43.8% |
| Other amounts payable | 178/9 | €10,117 | €10,549 | +€432 | +4.3% |
| Amounts payable within one year | 42/48 | €33,260 | €60,890 | +€27,630 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €4,856 | €4,905 | +€48 | +1.0% |
| Trade debts | 44 | €1,092 | €8,671 | +€7,579 | +694.0% |
| Suppliers | 440/4 | €1,092 | €8,671 | +€7,579 | +694.0% |
| Taxes, remuneration and social security | 45 | €3,312 | €10,459 | +€7,147 | +215.8% |
| Taxes | 450/3 | €2,062 | €9,209 | +€7,147 | +346.7% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €24,000 | €36,856 | +€12,856 | +53.6% |
| Accrued charges and deferred income | 492/3 | €955 | €5,183 | +€4,228 | +442.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,826 | €12,799 | -€5,027 | -28.2% |
| Other operating charges | 640/8 | €1,158 | €5,547 | +€4,388 | +378.8% |
| Gross operating margin | 9900 | €24,799 | €42,943 | +€18,144 | +73.2% |
| Operating profit (loss) | 9901 | €5,814 | €24,597 | +€18,783 | +323.1% |
| Financial income | 75/76B | €403 | €785 | +€382 | +94.9% |
| Recurring financial income | 75 | €403 | €785 | +€382 | +94.9% |
| Financial charges | 65/66B | €1,712 | €2,356 | +€644 | +37.6% |
| Recurring financial charges | 65 | €1,712 | €2,356 | +€644 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €4,505 | €23,027 | +€18,522 | +411.2% |
| Income taxes | 67/77 | €235 | €5,500 | +€5,265 | +2240.3% |
| Profit (loss) for the period | 9904 | €4,270 | €17,527 | +€13,257 | +310.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,270 | €17,527 | +€13,257 | +310.5% |
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 10 October 2026 via checked.be.