ISOFIX: 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.
ISOFIX
Largest movements
- Tangible fixed assets -€47,623
down €47,623 (-18.8%), from €253,291 to €205,668
of which Land and buildings: -€46,393
- Cash -€30,879
down €30,879 (-15.4%), from €200,519 to €169,639
mainly Other debts (-€110,808) and Trade debts (-€2,001)
- Receivables within one year -€11,430
down €11,430 (-24.7%), from €46,246 to €34,816
of which Other amounts receivable: -€11,334
- Other debts -€110,808
down €110,808 (-29.2%), from €379,746 to €268,938
- Profit (loss) carried forward +€19,703
up €19,703 (+1.8%), from -€1.1m to -€1.1m
- Depreciation +€1,665
up €1,665 (+3.6%), from €46,866 to €48,531
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 | €501,779 | €411,911 | -€89,868 | -17.9% |
| Fixed assets | 21/28 | €253,291 | €205,668 | -€47,623 | -18.8% |
| Tangible fixed assets | 22/27 | €253,291 | €205,668 | -€47,623 | -18.8% |
| Land and buildings | 22 | €251,306 | €204,913 | -€46,393 | -18.5% |
| Plant, machinery and equipment | 23 | €1,984 | €0 | -€1,984 | -100% |
| Furniture and vehicles | 24 | - | €755 | +€755 | |
| Current assets | 29/58 | €248,489 | €206,243 | -€42,246 | -17.0% |
| Amounts receivable within one year | 40/41 | €46,246 | €34,816 | -€11,430 | -24.7% |
| Trade receivables | 40 | €34,861 | €34,764 | -€96 | -0.3% |
| Other amounts receivable | 41 | €11,385 | €51 | -€11,334 | -99.5% |
| Cash at bank and in hand | 54/58 | €200,519 | €169,639 | -€30,879 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,724 | €1,788 | +€64 | +3.7% |
| Total equity and liabilities | 10/49 | €501,779 | €411,911 | -€89,868 | -17.9% |
| Equity | 10/15 | -€885,062 | -€865,358 | +€19,703 | +2.2% |
| Contributions | 10/11 | €112,500 | €112,500 | = | 0.0% |
| Capital | 10 | €112,500 | €112,500 | = | 0.0% |
| Issued capital | 100 | €112,500 | €112,500 | = | 0.0% |
| Reserves | 13 | €75,455 | €75,455 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,027 | €1,027 | = | 0.0% |
| Legal reserve | 130 | €1,027 | €1,027 | = | 0.0% |
| Distributable reserves | 133 | €74,428 | €74,428 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,073,017 | -€1,053,313 | +€19,703 | +1.8% |
| Amounts payable | 17/49 | €1,386,841 | €1,277,269 | -€109,572 | -7.9% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €386,841 | €277,269 | -€109,572 | -28.3% |
| Trade debts | 44 | €7,095 | €5,093 | -€2,001 | -28.2% |
| Suppliers | 440/4 | €7,095 | €5,093 | -€2,001 | -28.2% |
| Taxes, remuneration and social security | 45 | - | €3,237 | +€3,237 | |
| Taxes | 450/3 | - | €3,237 | +€3,237 | |
| Other amounts payable | 47/48 | €379,746 | €268,938 | -€110,808 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,866 | €48,531 | +€1,665 | +3.6% |
| Other operating charges | 640/8 | €20,725 | €21,206 | +€482 | +2.3% |
| Gross operating margin | 9900 | €89,042 | €89,485 | +€443 | +0.5% |
| Operating profit (loss) | 9901 | €21,452 | €19,748 | -€1,704 | -7.9% |
| Financial charges | 65/66B | €41 | €44 | +€3 | +7.7% |
| Recurring financial charges | 65 | €41 | €44 | +€3 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €21,411 | €19,703 | -€1,707 | -8.0% |
| Profit (loss) for the period | 9904 | €21,411 | €19,703 | -€1,707 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,411 | €19,703 | -€1,707 | -8.0% |
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 19 October 2026 via checked.be.