ISOFIRM: 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.
ISOFIRM
Largest movements
- Receivables within one year +€263
new in 2025: €263
- Cash +€50
up €50 (+174.9%), from €29 to €79
mainly Other debts (+€2,436)
- Other debts +€2,436
new in 2025: €2,436
- Profit (loss) carried forward -€1,176
down €1,176 (-16.5%), from -€7,137 to -€8,313
- Tax, wage and social debts -€625
no longer reported in 2025 (was €625)
- Trade debts -€323
down €323 (-59.6%), from €541 to €219
- Gross operating margin +€892
up €892 (+66.8%), from -€1,334 to -€442
- Other operating charges -€399
down €399 (-76.2%), from €524 to €125
- Financial charges -€49
down €49 (-10.1%), from €487 to €438
- Financial income -€24
no longer reported in 2025 (was €24)
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 | €29 | €342 | +€313 | +1088.4% |
| Current assets | 29/58 | €29 | €342 | +€313 | +1088.4% |
| Amounts receivable within one year | 40/41 | - | €263 | +€263 | |
| Other amounts receivable | 41 | - | €263 | +€263 | |
| Cash at bank and in hand | 54/58 | €29 | €79 | +€50 | +174.9% |
| Total equity and liabilities | 10/49 | €29 | €342 | +€313 | +1088.4% |
| Equity | 10/15 | -€1,137 | -€2,313 | -€1,176 | -103.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,137 | -€8,313 | -€1,176 | -16.5% |
| Amounts payable | 17/49 | €1,166 | €2,655 | +€1,489 | +127.7% |
| Amounts payable within one year | 42/48 | €1,166 | €2,655 | +€1,489 | +127.7% |
| Trade debts | 44 | €541 | €219 | -€323 | -59.6% |
| Suppliers | 440/4 | €541 | €219 | -€323 | -59.6% |
| Taxes, remuneration and social security | 45 | €625 | - | -€625 | |
| Taxes | 450/3 | €625 | - | -€625 | |
| Other amounts payable | 47/48 | - | €2,436 | +€2,436 | |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Other operating charges | 640/8 | €524 | €125 | -€399 | -76.2% |
| Gross operating margin | 9900 | -€1,334 | -€442 | +€892 | +66.8% |
| Operating profit (loss) | 9901 | -€2,022 | -€737 | +€1,285 | +63.5% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €487 | €438 | -€49 | -10.1% |
| Recurring financial charges | 65 | €487 | €438 | -€49 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,486 | -€1,176 | +€1,310 | +52.7% |
| Profit (loss) for the period | 9904 | -€2,486 | -€1,176 | +€1,310 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,486 | -€1,176 | +€1,310 | +52.7% |
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.