ISOCASA: 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.
ISOCASA
Largest movements
- Stocks and contracts +€33,787
new in 2025: €33,787
- Cash -€21,419
down €21,419 (-89.2%), from €24,014 to €2,595
mainly Stocks and contracts (-€33,787) and Receivables within one year (-€19,320)
- Receivables within one year +€19,320
up €19,320 (+74.6%), from €25,891 to €45,210
of which Trade receivables: +€19,490
- Tangible fixed assets -€7,470
down €7,470 (-26.7%), from €27,939 to €20,469
of which Furniture and vehicles: -€6,457
- Trade debts +€33,053
up €33,053 (+299%), from €11,067 to €44,120
- Other debts -€4,621
down €4,621 (-18.0%), from €25,634 to €21,013
- Debts after one year -€2,273
down €2,273 (-85.7%), from €2,652 to €379
- Tax, wage and social debts -€2,224
down €2,224 (-29.4%), from €7,560 to €5,337
- Gross operating margin -€20,629
down €20,629 (-67.0%), from €30,805 to €10,176
- Taxes -€4,480
down €4,480 (-91.3%), from €4,908 to €428
- Depreciation +€1,626
up €1,626 (+20.8%), from €7,812 to €9,438
- Other operating charges +€349
up €349 (+83.6%), from €417 to €766
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 | €80,157 | €104,339 | +€24,182 | +30.2% |
| Fixed assets | 21/28 | €29,739 | €22,269 | -€7,470 | -25.1% |
| Tangible fixed assets | 22/27 | €27,939 | €20,469 | -€7,470 | -26.7% |
| Plant, machinery and equipment | 23 | €6,015 | €5,001 | -€1,014 | -16.9% |
| Furniture and vehicles | 24 | €21,924 | €15,467 | -€6,457 | -29.5% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €50,417 | €82,070 | +€31,653 | +62.8% |
| Stocks and contracts in progress | 3 | - | €33,787 | +€33,787 | |
| Stocks | 30/36 | - | €33,787 | +€33,787 | |
| Amounts receivable within one year | 40/41 | €25,891 | €45,210 | +€19,320 | +74.6% |
| Trade receivables | 40 | €15,122 | €34,612 | +€19,490 | +129% |
| Other amounts receivable | 41 | €10,769 | €10,598 | -€170 | -1.6% |
| Cash at bank and in hand | 54/58 | €24,014 | €2,595 | -€21,419 | -89.2% |
| Deferred charges and accrued income | 490/1 | €513 | €478 | -€34 | -6.7% |
| Total equity and liabilities | 10/49 | €80,157 | €104,339 | +€24,182 | +30.2% |
| Equity | 10/15 | €30,969 | €31,218 | +€248 | +0.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,969 | €27,218 | +€248 | +0.9% |
| Amounts payable | 17/49 | €49,187 | €73,121 | +€23,934 | +48.7% |
| Amounts payable after more than one year | 17 | €2,652 | €379 | -€2,273 | -85.7% |
| Financial debts | 170/4 | €2,652 | €379 | -€2,273 | -85.7% |
| Amounts payable within one year | 42/48 | €46,535 | €72,742 | +€26,207 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €2,273 | €2,273 | = | 0.0% |
| Trade debts | 44 | €11,067 | €44,120 | +€33,053 | +299% |
| Suppliers | 440/4 | €11,067 | €44,120 | +€33,053 | +299% |
| Taxes, remuneration and social security | 45 | €7,560 | €5,337 | -€2,224 | -29.4% |
| Taxes | 450/3 | €7,560 | €5,337 | -€2,224 | -29.4% |
| Other amounts payable | 47/48 | €25,634 | €21,013 | -€4,621 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,812 | €9,438 | +€1,626 | +20.8% |
| Other operating charges | 640/8 | €417 | €766 | +€349 | +83.6% |
| Gross operating margin | 9900 | €30,805 | €10,176 | -€20,629 | -67.0% |
| Operating profit (loss) | 9901 | €22,576 | -€27 | -€22,603 | |
| Financial income | 75/76B | €1,262 | €1,472 | +€210 | +16.6% |
| Recurring financial income | 75 | €1,262 | €1,472 | +€210 | +16.6% |
| Financial charges | 65/66B | €1,032 | €768 | -€264 | -25.6% |
| Recurring financial charges | 65 | €1,032 | €768 | -€264 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €22,806 | €677 | -€22,129 | -97.0% |
| Income taxes | 67/77 | €4,908 | €428 | -€4,480 | -91.3% |
| Profit (loss) for the period | 9904 | €17,898 | €248 | -€17,649 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,898 | €248 | -€17,649 | -98.6% |
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 13 October 2026 via checked.be.