ISOBRU: 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.
ISOBRU
Largest movements
- Tangible fixed assets +€261,122
up €261,122 (+115.6%), from €225,930 to €487,053
- Receivables within one year +€37,112
up €37,112 (+12.8%), from €288,886 to €325,998
- Intangible fixed assets +€30,000
up €30,000 (+40.0%), from €75,000 to €105,000
- Stocks and contracts +€12,856
up €12,856 (+81.1%), from €15,854 to €28,710
- Profit (loss) carried forward +€297,898
up €297,898 (+51.9%), from €574,429 to €872,327
- Debts within one year +€50,004
up €50,004 (+31.6%), from €158,102 to €208,106
- Turnover +€126,538
up €126,538 (+11.6%), from €1.1m to €1.2m
- Depreciation +€89,873
up €89,873 (+158.5%), from €56,710 to €146,583
- Gross operating margin +€46,068
up €46,068 (+6.1%), from €758,737 to €804,805
- Taxes -€33,184
down €33,184 (-24.5%), from €135,236 to €102,052
From the 2011 result to the 2012 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 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,431 | €1,101,333 | +€347,902 | +46.2% |
| Fixed assets | 21/28 | €426,054 | €717,176 | +€291,122 | +68.3% |
| Intangible fixed assets | 21 | €75,000 | €105,000 | +€30,000 | +40.0% |
| Tangible fixed assets | 22/27 | €225,930 | €487,053 | +€261,122 | +115.6% |
| Financial fixed assets | 28 | €125,124 | €125,124 | = | 0.0% |
| Current assets | 29/58 | €327,377 | €384,157 | +€56,780 | +17.3% |
| Stocks and contracts in progress | 3 | €15,854 | €28,710 | +€12,856 | +81.1% |
| Amounts receivable within one year | 40/41 | €288,886 | €325,998 | +€37,112 | +12.8% |
| Cash at bank and in hand | 54/58 | €22,637 | €29,449 | +€6,811 | +30.1% |
| Total equity and liabilities | 10/49 | €753,431 | €1,101,333 | +€347,902 | +46.2% |
| Equity | 10/15 | €595,329 | €893,227 | +€297,898 | +50.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €574,429 | €872,327 | +€297,898 | +51.9% |
| Amounts payable | 17/49 | €158,102 | €208,106 | +€50,004 | +31.6% |
| Amounts payable within one year | 42/48 | €158,102 | €208,106 | +€50,004 | +31.6% |
| Trade debts | 44 | €58,137 | €23,929 | -€34,208 | -58.8% |
| Turnover | 70 | €1,094,303 | €1,220,840 | +€126,538 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,710 | €146,583 | +€89,873 | +158.5% |
| Gross operating margin | 9900 | €758,737 | €804,805 | +€46,068 | +6.1% |
| Operating profit (loss) | 9901 | €455,327 | €400,775 | -€54,552 | -12.0% |
| Recurring financial charges | 65 | €960 | €826 | -€135 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €454,367 | €399,950 | -€54,417 | -12.0% |
| Income taxes | 67/77 | €135,236 | €102,052 | -€33,184 | -24.5% |
| Profit (loss) for the period | 9904 | €319,131 | €297,898 | -€21,233 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €319,131 | €297,898 | -€21,233 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.