Isobos: 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.
Isobos
Largest movements
- Receivables within one year +€43,432
up €43,432 (+73.5%), from €59,098 to €102,530
of which Trade receivables: +€45,339
- Cash +€16,192
up €16,192 (+262%), from €6,176 to €22,368
mainly Net result for the year (+€110,524) and Depreciation (+€36,818)
- Profit (loss) carried forward +€110,524
up €110,524 (+19,464%), from €568 to €111,091
- Reserves -€35,500
down €35,500 (-65.3%), from €54,360 to €18,860
- Debts after one year -€25,105
down €25,105 (-24.6%), from €102,158 to €77,053
- Other debts +€16,400
up €16,400 (+85.9%), from €19,100 to €35,500
- Trade debts -€6,896
down €6,896 (-21.1%), from €32,716 to €25,820
- Gross operating margin +€112,848
up €112,848 (+150%), from €75,158 to €188,005
- Taxes +€24,544
up €24,544 (+260%), from €9,432 to €33,975
- Depreciation +€2,368
up €2,368 (+6.9%), from €34,450 to €36,818
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 | €252,833 | €315,333 | +€62,499 | +24.7% |
| Fixed assets | 21/28 | €186,401 | €186,201 | -€201 | -0.1% |
| Tangible fixed assets | 22/27 | €179,501 | €179,301 | -€201 | -0.1% |
| Plant, machinery and equipment | 23 | €21,619 | €24,791 | +€3,172 | +14.7% |
| Furniture and vehicles | 24 | €37,323 | €47,450 | +€10,128 | +27.1% |
| Leasing and similar rights | 25 | €120,560 | €107,060 | -€13,500 | -11.2% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €66,432 | €129,132 | +€62,700 | +94.4% |
| Amounts receivable within one year | 40/41 | €59,098 | €102,530 | +€43,432 | +73.5% |
| Trade receivables | 40 | €42,291 | €87,630 | +€45,339 | +107% |
| Other amounts receivable | 41 | €16,807 | €14,900 | -€1,907 | -11.3% |
| Cash at bank and in hand | 54/58 | €6,176 | €22,368 | +€16,192 | +262% |
| Deferred charges and accrued income | 490/1 | €1,158 | €4,234 | +€3,076 | +266% |
| Total equity and liabilities | 10/49 | €252,833 | €315,333 | +€62,499 | +24.7% |
| Equity | 10/15 | €61,128 | €136,151 | +€75,024 | +123% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,360 | €18,860 | -€35,500 | -65.3% |
| Distributable reserves | 133 | €54,360 | €18,860 | -€35,500 | -65.3% |
| Profit (loss) carried forward | 14 | €568 | €111,091 | +€110,524 | +19,464% |
| Amounts payable | 17/49 | €191,706 | €179,181 | -€12,524 | -6.5% |
| Amounts payable after more than one year | 17 | €102,158 | €77,053 | -€25,105 | -24.6% |
| Financial debts | 170/4 | €102,158 | €77,053 | -€25,105 | -24.6% |
| Amounts payable within one year | 42/48 | €89,547 | €102,128 | +€12,581 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €23,884 | €25,031 | +€1,147 | +4.8% |
| Trade debts | 44 | €32,716 | €25,820 | -€6,896 | -21.1% |
| Suppliers | 440/4 | €32,716 | €25,820 | -€6,896 | -21.1% |
| Taxes, remuneration and social security | 45 | €13,847 | €15,777 | +€1,930 | +13.9% |
| Taxes | 450/3 | €13,847 | €15,777 | +€1,930 | +13.9% |
| Other amounts payable | 47/48 | €19,100 | €35,500 | +€16,400 | +85.9% |
| Non-recurring operating income | 76A | €9,295 | €47,349 | +€38,054 | +409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,450 | €36,818 | +€2,368 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €501 | +€501 | |
| Other operating charges | 640/8 | €2,654 | €886 | -€1,768 | -66.6% |
| Gross operating margin | 9900 | €75,158 | €188,005 | +€112,848 | +150% |
| Operating profit (loss) | 9901 | €38,054 | €149,800 | +€111,747 | +294% |
| Financial income | 75/76B | €496 | €526 | +€29 | +5.9% |
| Recurring financial income | 75 | €496 | €526 | +€29 | +5.9% |
| Financial charges | 65/66B | €7,216 | €5,827 | -€1,389 | -19.2% |
| Recurring financial charges | 65 | €7,216 | €5,827 | -€1,389 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €31,334 | €144,499 | +€113,165 | +361% |
| Income taxes | 67/77 | €9,432 | €33,975 | +€24,544 | +260% |
| Profit (loss) for the period | 9904 | €21,903 | €110,524 | +€88,621 | +405% |
| Profit (loss) for the period to be appropriated | 9905 | €21,903 | €110,524 | +€88,621 | +405% |
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 19 October 2026 via checked.be.