ISOECO: 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.
ISOECO
Largest movements
- Cash +€33,068
up €33,068 (+34.2%), from €96,653 to €129,721
mainly Current investments (+€25,000) and Other debts (+€18,334)
- Current investments -€25,000
down €25,000 (-45.5%), from €55,000 to €30,000
- Tangible fixed assets +€14,771
up €14,771 (+37.3%), from €39,589 to €54,360
of which Plant, machinery and equipment: +€16,586
- Other debts +€18,334
up €18,334 (+82.8%), from €22,134 to €40,468
- Reserves +€12,000
up €12,000 (+7.6%), from €158,620 to €170,620
- Tax, wage and social debts -€6,205
down €6,205 (-37.5%), from €16,554 to €10,349
- Gross operating margin -€56,180
down €56,180 (-63.8%), from €88,106 to €31,926
- Taxes -€18,315
down €18,315 (-77.9%), from €23,518 to €5,202
- Financial income +€910
new in 2025: €910
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 | €235,787 | €260,671 | +€24,885 | +10.6% |
| Fixed assets | 21/28 | €40,338 | €54,710 | +€14,371 | +35.6% |
| Intangible fixed assets | 21 | €750 | €350 | -€400 | -53.4% |
| Tangible fixed assets | 22/27 | €39,589 | €54,360 | +€14,771 | +37.3% |
| Plant, machinery and equipment | 23 | - | €16,586 | +€16,586 | |
| Furniture and vehicles | 24 | €39,589 | €37,774 | -€1,814 | -4.6% |
| Current assets | 29/58 | €195,448 | €205,962 | +€10,513 | +5.4% |
| Amounts receivable within one year | 40/41 | €43,796 | €46,241 | +€2,445 | +5.6% |
| Trade receivables | 40 | €43,796 | €46,241 | +€2,445 | +5.6% |
| Current investments | 50/53 | €55,000 | €30,000 | -€25,000 | -45.5% |
| Cash at bank and in hand | 54/58 | €96,653 | €129,721 | +€33,068 | +34.2% |
| Total equity and liabilities | 10/49 | €235,787 | €260,671 | +€24,885 | +10.6% |
| Equity | 10/15 | €190,753 | €203,508 | +€12,756 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,620 | €170,620 | +€12,000 | +7.6% |
| Non-distributable reserves | 130/1 | €158,620 | €170,620 | +€12,000 | +7.6% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Own shares acquired | 1312 | €158,000 | €170,000 | +€12,000 | +7.6% |
| Profit (loss) carried forward | 14 | €25,933 | €26,688 | +€756 | +2.9% |
| Amounts payable | 17/49 | €45,034 | €57,163 | +€12,129 | +26.9% |
| Amounts payable within one year | 42/48 | €45,034 | €57,163 | +€12,129 | +26.9% |
| Trade debts | 44 | €6,346 | €6,346 | = | 0.0% |
| Bills of exchange payable | 441 | €6,346 | €6,346 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,554 | €10,349 | -€6,205 | -37.5% |
| Taxes | 450/3 | €16,554 | €10,349 | -€6,205 | -37.5% |
| Other amounts payable | 47/48 | €22,134 | €40,468 | +€18,334 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,490 | €13,500 | +€10 | +0.1% |
| Other operating charges | 640/8 | €772 | €1,268 | +€497 | +64.3% |
| Gross operating margin | 9900 | €88,106 | €31,926 | -€56,180 | -63.8% |
| Operating profit (loss) | 9901 | €73,844 | €17,158 | -€56,687 | -76.8% |
| Financial income | 75/76B | - | €910 | +€910 | |
| Recurring financial income | 75 | - | €910 | +€910 | |
| Financial charges | 65/66B | €266 | €109 | -€157 | -58.9% |
| Recurring financial charges | 65 | €266 | €109 | -€157 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €73,578 | €17,958 | -€55,620 | -75.6% |
| Income taxes | 67/77 | €23,518 | €5,202 | -€18,315 | -77.9% |
| Profit (loss) for the period | 9904 | €50,060 | €12,756 | -€37,305 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,060 | €12,756 | -€37,305 | -74.5% |
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 10 October 2026 via checked.be.