ISOBISS: 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.
ISOBISS
Largest movements
- Receivables within one year +€5,546
up €5,546 (+38.9%), from €14,274 to €19,820
of which Other amounts receivable: +€3,587
- Tangible fixed assets -€456
down €456 (-18.4%), from €2,479 to €2,024
of which Plant, machinery and equipment: -€335
- Reserves +€13,440
new in 2025: €13,440
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Profit (loss) carried forward -€3,374
no longer reported in 2025 (was €3,374)
- Tax, wage and social debts +€2,965
up €2,965 (+380.5%), from €779 to €3,744
- Gross operating margin +€12,979
up €12,979 (+282.9%), from €4,589 to €17,568
- Taxes +€2,965
up €2,965 (+380.5%), from €779 to €3,744
- Other operating charges +€2,209
up €2,209 (+794.7%), from €278 to €2,487
- Financial charges -€944
down €944 (-99.4%), from €950 to €6
- Depreciation +€556
up €556 (+78.6%), from €708 to €1,265
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 | €17,153 | €22,184 | +€5,031 | +29.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,779 | €2,324 | -€456 | -16.4% |
| Tangible fixed assets | 22/27 | €2,479 | €2,024 | -€456 | -18.4% |
| Plant, machinery and equipment | 23 | €783 | €447 | -€335 | -42.8% |
| Furniture and vehicles | 24 | €1,696 | €1,576 | -€120 | -7.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €14,374 | €19,861 | +€5,486 | +38.2% |
| Amounts receivable within one year | 40/41 | €14,274 | €19,820 | +€5,546 | +38.9% |
| Trade receivables | 40 | €11,507 | €13,467 | +€1,959 | +17.0% |
| Other amounts receivable | 41 | €2,767 | €6,354 | +€3,587 | +129.6% |
| Cash at bank and in hand | 54/58 | €100 | €40 | -€60 | -59.7% |
| Total equity and liabilities | 10/49 | €17,153 | €22,184 | +€5,031 | +29.3% |
| Equity | 10/15 | €8,374 | €18,440 | +€10,066 | +120.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €13,440 | +€13,440 | |
| Distributable reserves | 133 | - | €13,440 | +€13,440 | |
| Profit (loss) carried forward | 14 | €3,374 | - | -€3,374 | |
| Amounts payable | 17/49 | €8,779 | €3,744 | -€5,035 | -57.4% |
| Amounts payable within one year | 42/48 | €8,779 | €3,744 | -€5,035 | -57.4% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €779 | €3,744 | +€2,965 | +380.5% |
| Taxes | 450/3 | €779 | €3,744 | +€2,965 | +380.5% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,265 | +€556 | +78.6% |
| Other operating charges | 640/8 | €278 | €2,487 | +€2,209 | +794.7% |
| Gross operating margin | 9900 | €4,589 | €17,568 | +€12,979 | +282.9% |
| Operating profit (loss) | 9901 | €3,602 | €13,816 | +€10,214 | +283.5% |
| Financial charges | 65/66B | €950 | €6 | -€944 | -99.4% |
| Recurring financial charges | 65 | €950 | €6 | -€944 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €2,652 | €13,810 | +€11,158 | +420.7% |
| Income taxes | 67/77 | €779 | €3,744 | +€2,965 | +380.5% |
| Profit (loss) for the period | 9904 | €1,873 | €10,066 | +€8,193 | +437.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,873 | €10,066 | +€8,193 | +437.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.