ISOBRO: what changed
Two fiscal 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.
ISOBRO
Largest movements
- Receivables within one year +€35,025
up €35,025 (+552.6%), from €6,338 to €41,363
of which Trade receivables: +€35,000
- Tangible fixed assets -€6,859
down €6,859 (-27.9%), from €24,603 to €17,744
of which Furniture and vehicles: -€8,426
- Cash -€2,960
down €2,960 (-94.6%), from €3,129 to €169
mainly Receivables within one year (-€35,025) and Debts after one year (-€7,663)
- Accrued charges and deferred income +€17,550
up €17,550 (+4710.5%), from €373 to €17,923
- Reserves +€9,849
new in 2025: €9,849
- Debts after one year -€7,663
down €7,663 (-92.1%), from €8,319 to €656
- Tax, wage and social debts +€4,821
up €4,821 (+136.6%), from €3,529 to €8,350
of which Taxes: +€3,501
- Profit (loss) carried forward +€2,325
no longer reported in 2025 (was -€2,325)
- Gross operating margin +€19,037
up €19,037 (+296.1%), from €6,429 to €25,465
- Taxes +€3,383
up €3,383 (+3161.3%), from €107 to €3,490
- Depreciation +€906
up €906 (+11.5%), from €7,901 to €8,807
- Other operating charges -€888
down €888 (-79.5%), from €1,116 to €228
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 | €34,162 | €59,802 | +€25,640 | +75.1% |
| Fixed assets | 21/28 | €24,603 | €17,744 | -€6,859 | -27.9% |
| Tangible fixed assets | 22/27 | €24,603 | €17,744 | -€6,859 | -27.9% |
| Plant, machinery and equipment | 23 | - | €1,567 | +€1,567 | |
| Furniture and vehicles | 24 | €24,603 | €16,177 | -€8,426 | -34.2% |
| Current assets | 29/58 | €9,559 | €42,058 | +€32,499 | +340.0% |
| Amounts receivable within one year | 40/41 | €6,338 | €41,363 | +€35,025 | +552.6% |
| Trade receivables | 40 | €4,800 | €39,800 | +€35,000 | +729.2% |
| Other amounts receivable | 41 | €1,538 | €1,563 | +€25 | +1.6% |
| Cash at bank and in hand | 54/58 | €3,129 | €169 | -€2,960 | -94.6% |
| Deferred charges and accrued income | 490/1 | €92 | €526 | +€434 | +470.7% |
| Total equity and liabilities | 10/49 | €34,162 | €59,802 | +€25,640 | +75.1% |
| Equity | 10/15 | €7,675 | €19,849 | +€12,174 | +158.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €9,849 | +€9,849 | |
| Distributable reserves | 133 | - | €9,849 | +€9,849 | |
| Profit (loss) carried forward | 14 | -€2,325 | - | +€2,325 | |
| Amounts payable | 17/49 | €26,487 | €39,953 | +€13,466 | +50.8% |
| Amounts payable after more than one year | 17 | €8,319 | €656 | -€7,663 | -92.1% |
| Financial debts | 170/4 | €8,319 | €656 | -€7,663 | -92.1% |
| Amounts payable within one year | 42/48 | €17,796 | €21,375 | +€3,579 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €7,298 | €7,663 | +€365 | +5.0% |
| Trade debts | 44 | €1,490 | - | -€1,490 | |
| Suppliers | 440/4 | €1,490 | - | -€1,490 | |
| Taxes, remuneration and social security | 45 | €3,529 | €8,350 | +€4,821 | +136.6% |
| Taxes | 450/3 | €1,029 | €4,530 | +€3,501 | +340.3% |
| Remuneration and social security | 454/9 | €2,500 | €3,820 | +€1,320 | +52.8% |
| Other amounts payable | 47/48 | €5,478 | €5,362 | -€117 | -2.1% |
| Accrued charges and deferred income | 492/3 | €373 | €17,923 | +€17,550 | +4710.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,901 | €8,807 | +€906 | +11.5% |
| Other operating charges | 640/8 | €1,116 | €228 | -€888 | -79.5% |
| Gross operating margin | 9900 | €6,429 | €25,465 | +€19,037 | +296.1% |
| Operating profit (loss) | 9901 | -€2,589 | €16,430 | +€19,019 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,010 | €772 | -€238 | -23.6% |
| Recurring financial charges | 65 | €1,010 | €772 | -€238 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,599 | €15,664 | +€19,263 | |
| Income taxes | 67/77 | €107 | €3,490 | +€3,383 | +3161.3% |
| Profit (loss) for the period | 9904 | -€3,706 | €12,174 | +€15,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,706 | €12,174 | +€15,879 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.