ISODYN: 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.
ISODYN
Largest movements
- Tangible fixed assets +€15,379
up €15,379 (+84.5%), from €18,195 to €33,574
of which Plant, machinery and equipment: +€8,994
- Receivables within one year +€5,318
up €5,318 (+1,068%), from €498 to €5,815
of which Other amounts receivable: +€5,362
- Profit (loss) carried forward +€32,157
up €32,157 (+37.8%), from -€85,030 to -€52,873
- Other debts -€7,129
down €7,129 (-56.2%), from €12,686 to €5,557
- Current portion of long-term debt -€4,471
down €4,471 (-76.1%), from €5,876 to €1,404
- Trade debts -€4,209
down €4,209 (-26.8%), from €15,680 to €11,472
- Debts after one year +€3,873
up €3,873 (+206%), from €1,879 to €5,752
- Gross operating margin +€10,306
up €10,306 (+38.1%), from €27,025 to €37,331
- Depreciation -€9,421
down €9,421 (-68.2%), from €13,811 to €4,390
- Financial income +€849
up €849 (+49,055%), from €2 to €850
- Financial charges -€412
down €412 (-22.9%), from €1,794 to €1,383
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,223 | €40,919 | +€20,696 | +102% |
| Fixed assets | 21/28 | €19,725 | €35,104 | +€15,379 | +78.0% |
| Tangible fixed assets | 22/27 | €18,195 | €33,574 | +€15,379 | +84.5% |
| Plant, machinery and equipment | 23 | €14,310 | €23,304 | +€8,994 | +62.9% |
| Furniture and vehicles | 24 | €3,885 | €10,270 | +€6,385 | +164% |
| Financial fixed assets | 28 | €1,530 | €1,530 | = | 0.0% |
| Current assets | 29/58 | €498 | €5,815 | +€5,318 | +1,068% |
| Amounts receivable within one year | 40/41 | €498 | €5,815 | +€5,318 | +1,068% |
| Trade receivables | 40 | €498 | €453 | -€45 | -9.0% |
| Other amounts receivable | 41 | - | €5,362 | +€5,362 | |
| Total equity and liabilities | 10/49 | €20,223 | €40,919 | +€20,696 | +102% |
| Equity | 10/15 | -€29,334 | €2,823 | +€32,157 | |
| Contributions | 10/11 | €31,697 | €31,697 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,030 | -€52,873 | +€32,157 | +37.8% |
| Amounts payable | 17/49 | €49,556 | €38,096 | -€11,460 | -23.1% |
| Amounts payable after more than one year | 17 | €1,879 | €5,752 | +€3,873 | +206% |
| Financial debts | 170/4 | €1,879 | €5,752 | +€3,873 | +206% |
| Amounts payable within one year | 42/48 | €47,677 | €32,344 | -€15,333 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €5,876 | €1,404 | -€4,471 | -76.1% |
| Financial debts | 43 | €12,076 | €13,910 | +€1,834 | +15.2% |
| Credit institutions | 430/8 | €12,076 | €13,910 | +€1,834 | +15.2% |
| Trade debts | 44 | €15,680 | €11,472 | -€4,209 | -26.8% |
| Suppliers | 440/4 | €15,680 | €11,472 | -€4,209 | -26.8% |
| Taxes, remuneration and social security | 45 | €1,359 | - | -€1,359 | |
| Taxes | 450/3 | €1,359 | - | -€1,359 | |
| Other amounts payable | 47/48 | €12,686 | €5,557 | -€7,129 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,811 | €4,390 | -€9,421 | -68.2% |
| Other operating charges | 640/8 | €179 | €252 | +€73 | +40.9% |
| Gross operating margin | 9900 | €27,025 | €37,331 | +€10,306 | +38.1% |
| Operating profit (loss) | 9901 | €13,035 | €32,689 | +€19,654 | +151% |
| Financial income | 75/76B | €2 | €850 | +€849 | +49,055% |
| Recurring financial income | 75 | €2 | €850 | +€849 | +49,055% |
| Financial charges | 65/66B | €1,794 | €1,383 | -€412 | -22.9% |
| Recurring financial charges | 65 | €1,794 | €1,383 | -€412 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €11,242 | €32,157 | +€20,915 | +186% |
| Profit (loss) for the period | 9904 | €11,242 | €32,157 | +€20,915 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €11,242 | €32,157 | +€20,915 | +186% |
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 14 October 2026 via checked.be.