isocraft: 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.
isocraft
Largest movements
- Receivables within one year +€46,662
up €46,662 (+26.5%), from €175,865 to €222,527
of which Other amounts receivable: +€29,377
- Tangible fixed assets -€26,298
down €26,298 (-37.3%), from €70,503 to €44,206
of which Leasing and similar rights: -€28,843
- Intangible fixed assets +€6,606
up €6,606 (+81.8%), from €8,076 to €14,681
- Stocks and contracts +€5,476
up €5,476 (+25.9%), from €21,152 to €26,627
- Other debts +€119,994
up €119,994 (+1,983,371%), from €6 to €120,000
- Tax, wage and social debts -€68,793
down €68,793 (-63.3%), from €108,711 to €39,919
of which Taxes: -€68,648
- Debts after one year -€18,195
down €18,195 (-12.0%), from €151,920 to €133,725
- Trade debts +€8,831
up €8,831 (+10.2%), from €86,254 to €95,085
- Profit (loss) carried forward -€7,194
down €7,194 (-12.2%), from €58,857 to €51,663
- Gross operating margin -€84,095
down €84,095 (-19.7%), from €427,275 to €343,180
- Taxes -€20,660
down €20,660 (-98.2%), from €21,037 to €377
- Financial income +€4,478
up €4,478 (+86.7%), from €5,165 to €9,643
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 | €503,068 | €536,769 | +€33,700 | +6.7% |
| Fixed assets | 21/28 | €78,579 | €59,373 | -€19,207 | -24.4% |
| Intangible fixed assets | 21 | €8,076 | €14,681 | +€6,606 | +81.8% |
| Tangible fixed assets | 22/27 | €70,503 | €44,206 | -€26,298 | -37.3% |
| Plant, machinery and equipment | 23 | €24,325 | €26,870 | +€2,545 | +10.5% |
| Leasing and similar rights | 25 | €46,178 | €17,335 | -€28,843 | -62.5% |
| Financial fixed assets | 28 | - | €486 | +€486 | |
| Current assets | 29/58 | €424,489 | €477,396 | +€52,907 | +12.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €21,152 | €26,627 | +€5,476 | +25.9% |
| Stocks | 30/36 | €21,152 | €26,627 | +€5,476 | +25.9% |
| Amounts receivable within one year | 40/41 | €175,865 | €222,527 | +€46,662 | +26.5% |
| Trade receivables | 40 | €175,619 | €192,904 | +€17,285 | +9.8% |
| Other amounts receivable | 41 | €246 | €29,623 | +€29,377 | +11,932% |
| Cash at bank and in hand | 54/58 | €4,283 | €6,431 | +€2,148 | +50.2% |
| Deferred charges and accrued income | 490/1 | €23,190 | €21,811 | -€1,379 | -5.9% |
| Total equity and liabilities | 10/49 | €503,068 | €536,769 | +€33,700 | +6.7% |
| Equity | 10/15 | €77,457 | €70,263 | -€7,194 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,857 | €51,663 | -€7,194 | -12.2% |
| Amounts payable | 17/49 | €425,611 | €466,505 | +€40,894 | +9.6% |
| Amounts payable after more than one year | 17 | €151,920 | €133,725 | -€18,195 | -12.0% |
| Financial debts | 170/4 | €151,920 | €133,725 | -€18,195 | -12.0% |
| Amounts payable within one year | 42/48 | €268,971 | €323,198 | +€54,228 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €23,999 | €18,195 | -€5,804 | -24.2% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €86,254 | €95,085 | +€8,831 | +10.2% |
| Suppliers | 440/4 | €86,254 | €95,085 | +€8,831 | +10.2% |
| Taxes, remuneration and social security | 45 | €108,711 | €39,919 | -€68,793 | -63.3% |
| Taxes | 450/3 | €87,350 | €18,702 | -€68,648 | -78.6% |
| Remuneration and social security | 454/9 | €21,361 | €21,217 | -€144 | -0.7% |
| Other amounts payable | 47/48 | €6 | €120,000 | +€119,994 | +1,983,371% |
| Accrued charges and deferred income | 492/3 | €4,720 | €9,582 | +€4,862 | +103% |
| Remuneration, social security and pensions | 62 | €302,318 | €305,419 | +€3,101 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,168 | €39,537 | +€369 | +0.9% |
| Other operating charges | 640/8 | €5,235 | €2,480 | -€2,755 | -52.6% |
| Gross operating margin | 9900 | €427,275 | €343,180 | -€84,095 | -19.7% |
| Operating profit (loss) | 9901 | €80,554 | -€4,257 | -€84,810 | |
| Financial income | 75/76B | €5,165 | €9,643 | +€4,478 | +86.7% |
| Recurring financial income | 75 | €5,165 | €9,643 | +€4,478 | +86.7% |
| Financial charges | 65/66B | €8,155 | €12,204 | +€4,049 | +49.6% |
| Recurring financial charges | 65 | €8,155 | €12,204 | +€4,049 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €77,563 | -€6,817 | -€84,381 | |
| Income taxes | 67/77 | €21,037 | €377 | -€20,660 | -98.2% |
| Profit (loss) for the period | 9904 | €56,527 | -€7,194 | -€63,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,527 | -€7,194 | -€63,721 |
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 16 October 2026 via checked.be.