Isofem: 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.
Isofem
Largest movements
- Cash +€9,683
up €9,683 (+142.1%), from €6,816 to €16,499
mainly Net result for the year (+€7,203) and Trade debts (+€942)
- Tangible fixed assets -€642
down €642 (-43.5%), from €1,478 to €836
- Receivables within one year -€563
down €563 (-2.2%), from €26,153 to €25,590
- Profit (loss) carried forward +€7,203
up €7,203 (+44.5%), from €16,174 to €23,377
- Trade debts +€942
new in 2025: €942
- Purchases and services -€128,066
no longer reported in 2025 (was €128,066)
- Financial charges -€2,743
down €2,743 (-68.0%), from €4,033 to €1,290
- Taxes +€1,964
up €1,964 (+3460.1%), from €57 to €2,021
- Gross operating margin -€1,470
down €1,470 (-11.9%), from €12,311 to €10,841
- Staff costs -€1,090
no longer reported in 2025 (was €1,090)
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 | €34,447 | €42,925 | +€8,478 | +24.6% |
| Fixed assets | 21/28 | €1,478 | €836 | -€642 | -43.5% |
| Tangible fixed assets | 22/27 | €1,478 | €836 | -€642 | -43.5% |
| Plant, machinery and equipment | 23 | €1,478 | €836 | -€642 | -43.5% |
| Current assets | 29/58 | €32,969 | €42,089 | +€9,120 | +27.7% |
| Amounts receivable within one year | 40/41 | €26,153 | €25,590 | -€563 | -2.2% |
| Other amounts receivable | 41 | €26,153 | €25,590 | -€563 | -2.2% |
| Cash at bank and in hand | 54/58 | €6,816 | €16,499 | +€9,683 | +142.1% |
| Total equity and liabilities | 10/49 | €34,447 | €42,925 | +€8,478 | +24.6% |
| Equity | 10/15 | €21,174 | €28,377 | +€7,203 | +34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,174 | €23,377 | +€7,203 | +44.5% |
| Amounts payable | 17/49 | €13,273 | €14,548 | +€1,275 | +9.6% |
| Amounts payable within one year | 42/48 | €13,273 | €14,548 | +€1,275 | +9.6% |
| Trade debts | 44 | - | €942 | +€942 | |
| Suppliers | 440/4 | - | €942 | +€942 | |
| Taxes, remuneration and social security | 45 | €13,273 | €13,606 | +€332 | +2.5% |
| Taxes | 450/3 | €11,068 | €11,386 | +€318 | +2.9% |
| Remuneration and social security | 454/9 | €2,205 | €2,219 | +€14 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,066 | - | -€128,066 | |
| Remuneration, social security and pensions | 62 | €1,090 | - | -€1,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €642 | +€642 | |
| Other operating charges | 640/8 | €372 | €793 | +€421 | +113.3% |
| Non-recurring operating charges | 66A | €7,164 | - | -€7,164 | |
| Gross operating margin | 9900 | €12,311 | €10,841 | -€1,470 | -11.9% |
| Operating profit (loss) | 9901 | €3,685 | €9,406 | +€5,721 | +155.2% |
| Financial income | 75/76B | €747 | €1,107 | +€361 | +48.3% |
| Recurring financial income | 75 | €638 | €1,107 | +€469 | +73.5% |
| Non-recurring financial income | 76B | €108 | - | -€108 | |
| Financial charges | 65/66B | €4,033 | €1,290 | -€2,743 | -68.0% |
| Recurring financial charges | 65 | €4,033 | €1,290 | -€2,743 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €399 | €9,224 | +€8,825 | +2212.9% |
| Income taxes | 67/77 | €57 | €2,021 | +€1,964 | +3460.1% |
| Profit (loss) for the period | 9904 | €342 | €7,203 | +€6,861 | +2005.8% |
| Profit (loss) for the period to be appropriated | 9905 | €342 | €7,203 | +€6,861 | +2005.8% |
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 6 October 2026 via checked.be.