ISOFILM: 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.
ISOFILM
Largest movements
- Receivables within one year -€110,309
down €110,309 (-27.9%), from €394,854 to €284,545
of which Trade receivables: -€69,785
- Stocks and contracts +€69,051
up €69,051 (+126%), from €54,820 to €123,872
of which Contracts in progress: +€61,116
- Receivables after one year -€10,000
down €10,000 (-45.5%), from €22,000 to €12,000
- Deferred charges and accrued income -€6,329
down €6,329 (-21.7%), from €29,180 to €22,851
- Profit (loss) carried forward -€157,257
down €157,257 (-6,087%), from -€2,583 to -€159,840
- Trade debts +€105,583
up €105,583 (+575%), from €18,350 to €123,933
- Tax, wage and social debts +€96,882
up €96,882 (+110%), from €88,327 to €185,208
of which Remuneration and social security: +€93,518
- Short-term financial debts -€72,135
down €72,135 (-22.1%), from €326,039 to €253,904
- Debts after one year -€33,844
down €33,844 (-26.0%), from €129,946 to €96,102
- Staff costs +€93,101
up €93,101 (+16.1%), from €576,962 to €670,062
- Gross operating margin -€50,175
down €50,175 (-7.6%), from €663,151 to €612,975
- Financial charges -€15,098
down €15,098 (-28.6%), from €52,772 to €37,674
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 | €599,453 | €539,286 | -€60,167 | -10.0% |
| Fixed assets | 21/28 | €90,745 | €84,009 | -€6,737 | -7.4% |
| Intangible fixed assets | 21 | €27,702 | €21,821 | -€5,880 | -21.2% |
| Tangible fixed assets | 22/27 | €53,270 | €52,413 | -€856 | -1.6% |
| Plant, machinery and equipment | 23 | €6,845 | €6,722 | -€123 | -1.8% |
| Furniture and vehicles | 24 | €21,685 | €26,792 | +€5,107 | +23.6% |
| Other tangible fixed assets | 26 | €24,740 | €18,899 | -€5,840 | -23.6% |
| Financial fixed assets | 28 | €9,774 | €9,774 | = | 0.0% |
| Current assets | 29/58 | €508,707 | €455,277 | -€53,430 | -10.5% |
| Amounts receivable after more than one year | 29 | €22,000 | €12,000 | -€10,000 | -45.5% |
| Other amounts receivable | 291 | €22,000 | €12,000 | -€10,000 | -45.5% |
| Stocks and contracts in progress | 3 | €54,820 | €123,872 | +€69,051 | +126% |
| Stocks | 30/36 | €54,820 | €62,756 | +€7,935 | +14.5% |
| Contracts in progress | 37 | - | €61,116 | +€61,116 | |
| Amounts receivable within one year | 40/41 | €394,854 | €284,545 | -€110,309 | -27.9% |
| Trade receivables | 40 | €284,885 | €215,099 | -€69,785 | -24.5% |
| Other amounts receivable | 41 | €109,969 | €69,446 | -€40,523 | -36.8% |
| Cash at bank and in hand | 54/58 | €7,853 | €12,009 | +€4,157 | +52.9% |
| Deferred charges and accrued income | 490/1 | €29,180 | €22,851 | -€6,329 | -21.7% |
| Total equity and liabilities | 10/49 | €599,453 | €539,286 | -€60,167 | -10.0% |
| Equity | 10/15 | €26,715 | -€130,542 | -€157,257 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,898 | €16,898 | = | 0.0% |
| Distributable reserves | 133 | €16,898 | €16,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,583 | -€159,840 | -€157,257 | -6,087% |
| Amounts payable | 17/49 | €572,738 | €669,828 | +€97,090 | +17.0% |
| Amounts payable after more than one year | 17 | €129,946 | €96,102 | -€33,844 | -26.0% |
| Financial debts | 170/4 | €129,946 | €96,102 | -€33,844 | -26.0% |
| Amounts payable within one year | 42/48 | €442,792 | €573,726 | +€130,934 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €10,077 | €10,219 | +€142 | +1.4% |
| Financial debts | 43 | €326,039 | €253,904 | -€72,135 | -22.1% |
| Credit institutions | 430/8 | €326,039 | €253,904 | -€72,135 | -22.1% |
| Trade debts | 44 | €18,350 | €123,933 | +€105,583 | +575% |
| Suppliers | 440/4 | €18,350 | €123,933 | +€105,583 | +575% |
| Advances received on contracts in progress | 46 | - | €462 | +€462 | |
| Taxes, remuneration and social security | 45 | €88,327 | €185,208 | +€96,882 | +110% |
| Taxes | 450/3 | €36,386 | €39,749 | +€3,363 | +9.2% |
| Remuneration and social security | 454/9 | €51,941 | €145,459 | +€93,518 | +180% |
| Remuneration, social security and pensions | 62 | €576,962 | €670,062 | +€93,101 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,696 | €34,840 | -€2,856 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,121 | -€49 | +€5,071 | +99.0% |
| Other operating charges | 640/8 | €10,498 | €11,390 | +€891 | +8.5% |
| Non-recurring operating charges | 66A | - | €17,194 | +€17,194 | |
| Gross operating margin | 9900 | €663,151 | €612,975 | -€50,175 | -7.6% |
| Operating profit (loss) | 9901 | €43,115 | -€120,462 | -€163,577 | |
| Financial income | 75/76B | €3,997 | €1,676 | -€2,321 | -58.1% |
| Recurring financial income | 75 | €3,997 | €1,676 | -€2,321 | -58.1% |
| Financial charges | 65/66B | €52,772 | €37,674 | -€15,098 | -28.6% |
| Recurring financial charges | 65 | €52,772 | €37,674 | -€15,098 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,660 | -€156,460 | -€150,800 | -2,664% |
| Income taxes | 67/77 | €4,524 | €797 | -€3,727 | -82.4% |
| Profit (loss) for the period | 9904 | -€10,184 | -€157,257 | -€147,073 | -1,444% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,184 | -€157,257 | -€147,073 | -1,444% |
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 13 October 2026 via checked.be.