Isobvious: 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.
Isobvious
Largest movements
- Cash +€337,843
up €337,843 (+185.5%), from €182,130 to €519,973
mainly Net result for the year (+€177,860) and Trade debts (+€142,232)
- Receivables within one year +€87,013
up €87,013 (+29.4%), from €296,243 to €383,257
of which Trade receivables: +€82,495
- Deferred charges and accrued income -€10,390
down €10,390 (-36.6%), from €28,375 to €17,985
- Profit (loss) carried forward +€177,860
up €177,860, from €0 to €177,860
- Trade debts +€142,232
up €142,232 (+92.1%), from €154,501 to €296,734
- Tax, wage and social debts +€70,003
up €70,003 (+59.4%), from €117,909 to €187,913
of which Remuneration and social security: +€70,749
- Current portion of long-term debt +€50,499
new in 2025: €50,499
- Accrued charges and deferred income -€17,953
down €17,953 (-73.1%), from €24,570 to €6,617
- Gross operating margin +€699,557
up €699,557 (+66.0%), from €1.1m to €1.8m
- Staff costs +€544,658
up €544,658 (+59.4%), from €916,281 to €1.5m
- Taxes +€41,195
up €41,195 (+108.8%), from €37,851 to €79,047
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 | €506,749 | €923,354 | +€416,606 | +82.2% |
| Fixed assets | 21/28 | - | €2,140 | +€2,140 | |
| Tangible fixed assets | 22/27 | - | €2,140 | +€2,140 | |
| Furniture and vehicles | 24 | - | €2,140 | +€2,140 | |
| Current assets | 29/58 | €506,749 | €921,214 | +€414,466 | +81.8% |
| Amounts receivable within one year | 40/41 | €296,243 | €383,257 | +€87,013 | +29.4% |
| Trade receivables | 40 | €223,359 | €305,854 | +€82,495 | +36.9% |
| Other amounts receivable | 41 | €72,884 | €77,402 | +€4,518 | +6.2% |
| Cash at bank and in hand | 54/58 | €182,130 | €519,973 | +€337,843 | +185.5% |
| Deferred charges and accrued income | 490/1 | €28,375 | €17,985 | -€10,390 | -36.6% |
| Total equity and liabilities | 10/49 | €506,749 | €923,354 | +€416,606 | +82.2% |
| Equity | 10/15 | €203,733 | €381,592 | +€177,860 | +87.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €103,733 | €103,733 | = | 0.0% |
| Distributable reserves | 133 | €103,733 | €103,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €177,860 | +€177,860 | |
| Amounts payable | 17/49 | €303,016 | €541,762 | +€238,746 | +78.8% |
| Amounts payable within one year | 42/48 | €278,446 | €535,145 | +€256,699 | +92.2% |
| Current portion of amounts payable after more than one year | 42 | - | €50,499 | +€50,499 | |
| Trade debts | 44 | €154,501 | €296,734 | +€142,232 | +92.1% |
| Suppliers | 440/4 | €154,501 | €296,734 | +€142,232 | +92.1% |
| Taxes, remuneration and social security | 45 | €117,909 | €187,913 | +€70,003 | +59.4% |
| Taxes | 450/3 | €746 | €0 | -€746 | -100.0% |
| Remuneration and social security | 454/9 | €117,164 | €187,913 | +€70,749 | +60.4% |
| Other amounts payable | 47/48 | €6,035 | - | -€6,035 | |
| Accrued charges and deferred income | 492/3 | €24,570 | €6,617 | -€17,953 | -73.1% |
| Remuneration, social security and pensions | 62 | €916,281 | €1,460,939 | +€544,658 | +59.4% |
| Other operating charges | 640/8 | €2,052 | €3,659 | +€1,607 | +78.3% |
| Gross operating margin | 9900 | €1,059,373 | €1,758,930 | +€699,557 | +66.0% |
| Operating profit (loss) | 9901 | €141,040 | €294,332 | +€153,293 | +108.7% |
| Financial income | 75/76B | €168 | - | -€168 | |
| Recurring financial income | 75 | €168 | - | -€168 | |
| Financial charges | 65/66B | €24,279 | €37,426 | +€13,147 | +54.1% |
| Recurring financial charges | 65 | €24,279 | €37,426 | +€13,147 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €116,929 | €256,906 | +€139,977 | +119.7% |
| Income taxes | 67/77 | €37,851 | €79,047 | +€41,195 | +108.8% |
| Profit (loss) for the period | 9904 | €79,078 | €177,860 | +€98,782 | +124.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,078 | €177,860 | +€98,782 | +124.9% |
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 8 October 2026 via checked.be.