ISOBUILDING: 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.
ISOBUILDING
Largest movements
- Receivables within one year +€87,341
up €87,341 (+40.5%), from €215,570 to €302,911
of which Trade receivables: +€83,035
- Tangible fixed assets -€8,990
down €8,990 (-29.9%), from €30,099 to €21,109
of which Leasing and similar rights: -€6,961
- Cash -€5,008
down €5,008 (-42.5%), from €11,791 to €6,783
mainly Receivables within one year (-€87,341) and Tax, wage and social debts (-€18,074)
- Trade debts +€62,851
up €62,851 (+186%), from €33,882 to €96,733
- Other debts +€19,164
new in 2025: €19,164
- Tax, wage and social debts -€18,074
down €18,074 (-40.0%), from €45,224 to €27,150
of which Remuneration and social security: -€16,909
- Profit (loss) carried forward +€11,489
up €11,489 (+7.5%), from €153,347 to €164,837
- Debts after one year -€5,755
down €5,755 (-38.3%), from €15,025 to €9,270
- Other operating charges -€17,961
down €17,961 (-60.8%), from €29,557 to €11,595
- Gross operating margin -€9,758
down €9,758 (-18.6%), from €52,583 to €42,825
- Financial income -€9,158
down €9,158 (-96.3%), from €9,508 to €350
of which Non-recurring financial income: -€8,960
- Taxes -€1,679
down €1,679 (-22.4%), from €7,494 to €5,815
- Depreciation -€719
down €719 (-5.5%), from €13,112 to €12,393
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 | €273,331 | €343,368 | +€70,038 | +25.6% |
| Fixed assets | 21/28 | €32,199 | €23,209 | -€8,990 | -27.9% |
| Tangible fixed assets | 22/27 | €30,099 | €21,109 | -€8,990 | -29.9% |
| Furniture and vehicles | 24 | €4,524 | €2,495 | -€2,029 | -44.9% |
| Leasing and similar rights | 25 | €25,575 | €18,614 | -€6,961 | -27.2% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €241,132 | €320,160 | +€79,028 | +32.8% |
| Amounts receivable within one year | 40/41 | €215,570 | €302,911 | +€87,341 | +40.5% |
| Trade receivables | 40 | €191,321 | €274,356 | +€83,035 | +43.4% |
| Other amounts receivable | 41 | €24,249 | €28,555 | +€4,306 | +17.8% |
| Cash at bank and in hand | 54/58 | €11,791 | €6,783 | -€5,008 | -42.5% |
| Deferred charges and accrued income | 490/1 | €13,771 | €10,465 | -€3,306 | -24.0% |
| Total equity and liabilities | 10/49 | €273,331 | €343,368 | +€70,038 | +25.6% |
| Equity | 10/15 | €173,807 | €185,297 | +€11,489 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,347 | €164,837 | +€11,489 | +7.5% |
| Amounts payable | 17/49 | €99,524 | €158,072 | +€58,548 | +58.8% |
| Amounts payable after more than one year | 17 | €15,025 | €9,270 | -€5,755 | -38.3% |
| Financial debts | 170/4 | €15,025 | €9,270 | -€5,755 | -38.3% |
| Amounts payable within one year | 42/48 | €84,499 | €148,802 | +€64,303 | +76.1% |
| Current portion of amounts payable after more than one year | 42 | €5,393 | €5,755 | +€361 | +6.7% |
| Trade debts | 44 | €33,882 | €96,733 | +€62,851 | +186% |
| Suppliers | 440/4 | €33,882 | €96,733 | +€62,851 | +186% |
| Taxes, remuneration and social security | 45 | €45,224 | €27,150 | -€18,074 | -40.0% |
| Taxes | 450/3 | €15,483 | €14,318 | -€1,165 | -7.5% |
| Remuneration and social security | 454/9 | €29,741 | €12,832 | -€16,909 | -56.9% |
| Other amounts payable | 47/48 | - | €19,164 | +€19,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,112 | €12,393 | -€719 | -5.5% |
| Other operating charges | 640/8 | €29,557 | €11,595 | -€17,961 | -60.8% |
| Gross operating margin | 9900 | €52,583 | €42,825 | -€9,758 | -18.6% |
| Operating profit (loss) | 9901 | €9,915 | €18,837 | +€8,922 | +90.0% |
| Financial income | 75/76B | €9,508 | €350 | -€9,158 | -96.3% |
| Recurring financial income | 75 | €198 | €350 | +€152 | +76.8% |
| Non-recurring financial income | 76B | €9,310 | €350 | -€8,960 | -96.2% |
| Financial charges | 65/66B | €1,914 | €1,882 | -€32 | -1.7% |
| Recurring financial charges | 65 | €1,914 | €1,882 | -€32 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €17,509 | €17,304 | -€204 | -1.2% |
| Income taxes | 67/77 | €7,494 | €5,815 | -€1,679 | -22.4% |
| Profit (loss) for the period | 9904 | €10,015 | €11,489 | +€1,474 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,015 | €11,489 | +€1,474 | +14.7% |
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 21 October 2026 via checked.be.