ISOHOLD: 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.
ISOHOLD
Largest movements
- Cash +€23,598
up €23,598 (+3.5%), from €672,931 to €696,530
mainly Net result for the year (+€18,136) and Deferred charges and accrued income (+€12,132)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€4,600
down €4,600 (-32.4%), from €14,210 to €9,610
- Financial income -€4,211
down €4,211 (-24.1%), from €17,473 to €13,262
- Gross operating margin +€4,121
up €4,121 (+20.0%), from €20,615 to €24,736
- Taxes +€1,236
up €1,236 (+24.4%), from €5,059 to €6,295
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 | €1,863,670 | €1,880,139 | +€16,468 | +0.9% |
| Fixed assets | 21/28 | €646,488 | €636,879 | -€9,609 | -1.5% |
| Tangible fixed assets | 22/27 | €585,754 | €576,145 | -€9,609 | -1.6% |
| Land and buildings | 22 | €585,754 | €576,145 | -€9,609 | -1.6% |
| Financial fixed assets | 28 | €60,734 | €60,734 | = | 0.0% |
| Current assets | 29/58 | €1,217,182 | €1,243,260 | +€26,078 | +2.1% |
| Amounts receivable within one year | 40/41 | €531,131 | €545,742 | +€14,611 | +2.8% |
| Trade receivables | 40 | - | €1,563 | +€1,563 | |
| Other amounts receivable | 41 | €531,131 | €544,179 | +€13,049 | +2.5% |
| Cash at bank and in hand | 54/58 | €672,931 | €696,530 | +€23,598 | +3.5% |
| Deferred charges and accrued income | 490/1 | €13,120 | €988 | -€12,132 | -92.5% |
| Total equity and liabilities | 10/49 | €1,863,670 | €1,880,139 | +€16,468 | +0.9% |
| Equity | 10/15 | €1,860,219 | €1,878,355 | +€18,136 | +1.0% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €51,613 | €51,613 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,000 | €31,000 | = | 0.0% |
| Legal reserve | 130 | €31,000 | €31,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,308 | €1,308 | = | 0.0% |
| Distributable reserves | 133 | €19,306 | €19,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,498,606 | €1,516,741 | +€18,136 | +1.2% |
| Amounts payable | 17/49 | €3,451 | €1,784 | -€1,667 | -48.3% |
| Amounts payable within one year | 42/48 | €3,451 | €1,784 | -€1,667 | -48.3% |
| Trade debts | 44 | €1,013 | - | -€1,013 | |
| Suppliers | 440/4 | €1,013 | - | -€1,013 | |
| Taxes, remuneration and social security | 45 | €209 | €1,295 | +€1,086 | +519% |
| Taxes | 450/3 | €209 | €1,295 | +€1,086 | +519% |
| Other amounts payable | 47/48 | €2,229 | €489 | -€1,740 | -78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,210 | €9,610 | -€4,600 | -32.4% |
| Other operating charges | 640/8 | €3,839 | €3,958 | +€119 | +3.1% |
| Gross operating margin | 9900 | €20,615 | €24,736 | +€4,121 | +20.0% |
| Operating profit (loss) | 9901 | €2,566 | €11,169 | +€8,602 | +335% |
| Financial income | 75/76B | €17,473 | €13,262 | -€4,211 | -24.1% |
| Recurring financial income | 75 | €17,473 | €13,262 | -€4,211 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €20,039 | €24,430 | +€4,391 | +21.9% |
| Income taxes | 67/77 | €5,059 | €6,295 | +€1,236 | +24.4% |
| Profit (loss) for the period | 9904 | €14,980 | €18,136 | +€3,156 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,980 | €18,136 | +€3,156 | +21.1% |
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 23 October 2026 via checked.be.