ISOCONFORT: 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.
ISOCONFORT
Largest movements
- Receivables within one year +€125,229
up €125,229 (+989.9%), from €12,651 to €137,880
of which Trade receivables: +€125,786
- Tangible fixed assets -€8,432
down €8,432 (-28.1%), from €30,058 to €21,626
- Profit (loss) carried forward +€134,383
up €134,383, from -€90,006 to €44,377
- Trade debts -€15,448
down €15,448 (-100.0%), from €15,451 to €3
- Accrued charges and deferred income -€6,135
down €6,135 (-23.8%), from €25,828 to €19,693
- Other debts +€3,723
up €3,723 (+5.2%), from €71,149 to €74,872
- Tax, wage and social debts +€3,004
new in 2025: €3,004
- Gross operating margin +€131,906
up €131,906 (+887.7%), from €14,859 to €146,765
- Depreciation +€5,223
up €5,223 (+162.8%), from €3,209 to €8,432
- Taxes +€3,004
new in 2025: €3,004
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 | €43,247 | €161,274 | +€118,027 | +272.9% |
| Fixed assets | 21/28 | €30,058 | €21,626 | -€8,432 | -28.1% |
| Tangible fixed assets | 22/27 | €30,058 | €21,626 | -€8,432 | -28.1% |
| Plant, machinery and equipment | 23 | €30,058 | €21,626 | -€8,432 | -28.1% |
| Current assets | 29/58 | €13,189 | €139,648 | +€126,459 | +958.8% |
| Amounts receivable within one year | 40/41 | €12,651 | €137,880 | +€125,229 | +989.9% |
| Trade receivables | 40 | €10,064 | €135,850 | +€125,786 | +1249.9% |
| Other amounts receivable | 41 | €2,587 | €2,030 | -€557 | -21.5% |
| Cash at bank and in hand | 54/58 | €21 | €268 | +€247 | +1177.8% |
| Deferred charges and accrued income | 490/1 | €517 | €1,499 | +€982 | +189.8% |
| Total equity and liabilities | 10/49 | €43,247 | €161,274 | +€118,027 | +272.9% |
| Equity | 10/15 | -€70,681 | €63,702 | +€134,383 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €732 | €732 | = | 0.0% |
| Distributable reserves | 133 | €732 | €732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,006 | €44,377 | +€134,383 | |
| Amounts payable | 17/49 | €113,928 | €97,572 | -€16,356 | -14.4% |
| Amounts payable within one year | 42/48 | €88,100 | €77,879 | -€10,221 | -11.6% |
| Trade debts | 44 | €15,451 | €3 | -€15,448 | -100.0% |
| Suppliers | 440/4 | €15,451 | €3 | -€15,448 | -100.0% |
| Advances received on contracts in progress | 46 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | - | €3,004 | +€3,004 | |
| Taxes | 450/3 | - | €3,004 | +€3,004 | |
| Other amounts payable | 47/48 | €71,149 | €74,872 | +€3,723 | +5.2% |
| Accrued charges and deferred income | 492/3 | €25,828 | €19,693 | -€6,135 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €8,432 | +€5,223 | +162.8% |
| Other operating charges | 640/8 | €1,237 | €812 | -€425 | -34.4% |
| Gross operating margin | 9900 | €14,859 | €146,765 | +€131,906 | +887.7% |
| Operating profit (loss) | 9901 | €10,414 | €137,522 | +€127,108 | +1220.6% |
| Financial charges | 65/66B | €448 | €135 | -€313 | -69.9% |
| Recurring financial charges | 65 | €448 | €135 | -€313 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €9,966 | €137,387 | +€127,421 | +1278.6% |
| Income taxes | 67/77 | - | €3,004 | +€3,004 | |
| Profit (loss) for the period | 9904 | €9,966 | €134,383 | +€124,418 | +1248.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,966 | €134,383 | +€124,418 | +1248.5% |
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 1 October 2026 via checked.be.