ISODEPOT: 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.
ISODEPOT
Largest movements
- Intangible fixed assets -€14,642
down €14,642 (-33.7%), from €43,430 to €28,787
- Cash +€5,447
up €5,447 (+2985.8%), from €182 to €5,629
mainly Net result for the year (+€16,891) and Depreciation (+€15,243)
- Stocks and contracts +€1,125
up €1,125 (+20.1%), from €5,584 to €6,709
- Profit (loss) carried forward +€16,891
up €16,891 (+25.8%), from -€65,483 to -€48,592
- Trade debts -€14,703
down €14,703 (-42.1%), from €34,896 to €20,193
- Other debts -€9,650
down €9,650 (-73.8%), from €13,075 to €3,425
- Tax, wage and social debts -€883
down €883 (-59.0%), from €1,496 to €613
- Gross operating margin +€35,497
up €35,497, from -€4,724 to €30,773
- Financial charges -€680
down €680 (-79.3%), from €857 to €177
- Financial income -€318
down €318 (-16.5%), from €1,920 to €1,602
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 | €58,983 | €50,638 | -€8,345 | -14.1% |
| Formation expenses | 20 | €612 | €361 | -€251 | -41.0% |
| Fixed assets | 21/28 | €45,739 | €31,349 | -€14,390 | -31.5% |
| Intangible fixed assets | 21 | €43,430 | €28,787 | -€14,642 | -33.7% |
| Tangible fixed assets | 22/27 | €319 | €571 | +€252 | +79.1% |
| Plant, machinery and equipment | 23 | €319 | €571 | +€252 | +79.1% |
| Financial fixed assets | 28 | €1,990 | €1,990 | = | 0.0% |
| Current assets | 29/58 | €12,632 | €18,929 | +€6,297 | +49.8% |
| Stocks and contracts in progress | 3 | €5,584 | €6,709 | +€1,125 | +20.1% |
| Stocks | 30/36 | €5,584 | €6,709 | +€1,125 | +20.1% |
| Amounts receivable within one year | 40/41 | €6,763 | €6,591 | -€173 | -2.6% |
| Trade receivables | 40 | €1,586 | €6,591 | +€5,005 | +315.5% |
| Other amounts receivable | 41 | €5,177 | €0 | -€5,177 | -100.0% |
| Cash at bank and in hand | 54/58 | €182 | €5,629 | +€5,447 | +2985.8% |
| Deferred charges and accrued income | 490/1 | €103 | €0 | -€103 | -100.0% |
| Total equity and liabilities | 10/49 | €58,983 | €50,638 | -€8,345 | -14.1% |
| Equity | 10/15 | €9,517 | €26,408 | +€16,891 | +177.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,483 | -€48,592 | +€16,891 | +25.8% |
| Amounts payable | 17/49 | €49,467 | €24,231 | -€25,236 | -51.0% |
| Amounts payable within one year | 42/48 | €49,467 | €24,231 | -€25,236 | -51.0% |
| Trade debts | 44 | €34,896 | €20,193 | -€14,703 | -42.1% |
| Suppliers | 440/4 | €34,896 | €20,193 | -€14,703 | -42.1% |
| Taxes, remuneration and social security | 45 | €1,496 | €613 | -€883 | -59.0% |
| Taxes | 450/3 | €1,496 | €613 | -€883 | -59.0% |
| Other amounts payable | 47/48 | €13,075 | €3,425 | -€9,650 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,323 | €15,243 | -€79 | -0.5% |
| Other operating charges | 640/8 | €0 | €64 | +€64 | |
| Gross operating margin | 9900 | -€4,724 | €30,773 | +€35,497 | |
| Operating profit (loss) | 9901 | -€20,047 | €15,466 | +€35,513 | |
| Financial income | 75/76B | €1,920 | €1,602 | -€318 | -16.5% |
| Recurring financial income | 75 | €1,920 | €1,602 | -€318 | -16.5% |
| Financial charges | 65/66B | €857 | €177 | -€680 | -79.3% |
| Recurring financial charges | 65 | €857 | €177 | -€680 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,984 | €16,891 | +€35,875 | |
| Profit (loss) for the period | 9904 | -€18,984 | €16,891 | +€35,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,984 | €16,891 | +€35,875 |
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.