ISOGYM: 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.
ISOGYM
Largest movements
- Tangible fixed assets +€745,760
up €745,760 (+406.8%), from €183,318 to €929,078
of which Plant, machinery and equipment: +€455,835
- Receivables within one year -€43,940
down €43,940 (-93.1%), from €47,213 to €3,273
of which Other amounts receivable: -€45,202
- Other debts +€403,783
up €403,783 (+496.6%), from €81,317 to €485,100
- Contributions +€293,900
up €293,900 (+1580.8%), from €18,592 to €312,492
- Trade debts +€53,619
up €53,619 (+154.9%), from €34,617 to €88,236
- Profit (loss) carried forward -€23,767
down €23,767 (-311.8%), from -€7,622 to -€31,389
- Debts after one year -€17,781
down €17,781 (-23.3%), from €76,415 to €58,634
- Staff costs +€20,410
up €20,410 (+40.8%), from €50,058 to €70,467
- Depreciation +€7,154
up €7,154 (+32.4%), from €22,068 to €29,222
- Gross operating margin -€3,498
down €3,498 (-3.9%), from €89,970 to €86,473
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 | €241,458 | €954,515 | +€713,056 | +295.3% |
| Fixed assets | 21/28 | €183,318 | €932,704 | +€749,385 | +408.8% |
| Intangible fixed assets | 21 | - | €3,626 | +€3,626 | |
| Tangible fixed assets | 22/27 | €183,318 | €929,078 | +€745,760 | +406.8% |
| Land and buildings | 22 | €34,378 | €324,302 | +€289,925 | +843.4% |
| Plant, machinery and equipment | 23 | €148,941 | €604,775 | +€455,835 | +306.1% |
| Current assets | 29/58 | €58,140 | €21,811 | -€36,329 | -62.5% |
| Stocks and contracts in progress | 3 | €4,233 | €4,095 | -€138 | -3.3% |
| Stocks | 30/36 | €4,233 | €4,095 | -€138 | -3.3% |
| Amounts receivable within one year | 40/41 | €47,213 | €3,273 | -€43,940 | -93.1% |
| Trade receivables | 40 | €1,456 | €2,718 | +€1,262 | +86.7% |
| Other amounts receivable | 41 | €45,757 | €555 | -€45,202 | -98.8% |
| Cash at bank and in hand | 54/58 | €6,211 | €13,809 | +€7,598 | +122.3% |
| Deferred charges and accrued income | 490/1 | €483 | €633 | +€150 | +31.1% |
| Total equity and liabilities | 10/49 | €241,458 | €954,515 | +€713,056 | +295.3% |
| Equity | 10/15 | €26,829 | €296,962 | +€270,133 | +1006.9% |
| Contributions | 10/11 | €18,592 | €312,492 | +€293,900 | +1580.8% |
| Reserves | 13 | €15,859 | €15,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,622 | -€31,389 | -€23,767 | -311.8% |
| Amounts payable | 17/49 | €214,629 | €657,553 | +€442,923 | +206.4% |
| Amounts payable after more than one year | 17 | €76,415 | €58,634 | -€17,781 | -23.3% |
| Financial debts | 170/4 | €76,415 | €58,634 | -€17,781 | -23.3% |
| Amounts payable within one year | 42/48 | €138,215 | €598,919 | +€460,704 | +333.3% |
| Current portion of amounts payable after more than one year | 42 | €16,966 | €17,781 | +€816 | +4.8% |
| Trade debts | 44 | €34,617 | €88,236 | +€53,619 | +154.9% |
| Suppliers | 440/4 | €34,617 | €88,236 | +€53,619 | +154.9% |
| Taxes, remuneration and social security | 45 | €5,315 | €7,802 | +€2,486 | +46.8% |
| Taxes | 450/3 | €71 | €1,171 | +€1,100 | +1549.4% |
| Remuneration and social security | 454/9 | €5,244 | €6,630 | +€1,386 | +26.4% |
| Other amounts payable | 47/48 | €81,317 | €485,100 | +€403,783 | +496.6% |
| Remuneration, social security and pensions | 62 | €50,058 | €70,467 | +€20,410 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,068 | €29,222 | +€7,154 | +32.4% |
| Other operating charges | 640/8 | €3,581 | €3,551 | -€30 | -0.8% |
| Gross operating margin | 9900 | €89,970 | €86,473 | -€3,498 | -3.9% |
| Operating profit (loss) | 9901 | €14,263 | -€16,768 | -€31,031 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,080 | €6,998 | -€81 | -1.2% |
| Recurring financial charges | 65 | €7,080 | €6,998 | -€81 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €7,183 | -€23,767 | -€30,950 | |
| Profit (loss) for the period | 9904 | €7,183 | -€23,767 | -€30,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,183 | -€23,767 | -€30,950 |
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 5 October 2026 via checked.be.