ISOHOME: 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.
ISOHOME
Largest movements
- Tangible fixed assets -€95,944
down €95,944 (-88.9%), from €107,924 to €11,980
of which Furniture and vehicles: -€95,407
- Receivables within one year -€24,253
down €24,253 (-24.2%), from €100,352 to €76,099
of which Trade receivables: -€27,892
- Cash +€10,021
up €10,021 (+27.4%), from €36,561 to €46,581
mainly Investment in fixed assets (net) (+€92,999) and Receivables within one year (+€24,253)
- Deferred charges and accrued income -€2,615
down €2,615 (-36.9%), from €7,090 to €4,475
- Profit (loss) carried forward -€80,306
down €80,306 (-77.8%), from €103,251 to €22,944
- Trade debts -€21,291
down €21,291 (-49.8%), from €42,784 to €21,493
- Debts after one year -€10,340
down €10,340 (-32.0%), from €32,358 to €22,018
- Gross operating margin -€68,031
down €68,031 (-31.2%), from €217,717 to €149,686
- Other operating charges +€40,918
up €40,918 (+446.9%), from €9,155 to €50,073
- Depreciation -€23,379
down €23,379 (-88.8%), from €26,324 to €2,945
- Staff costs -€12,668
down €12,668 (-7.4%), from €172,129 to €159,460
- Taxes -€3,481
down €3,481 (-79.8%), from €4,360 to €879
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 | €251,926 | €139,135 | -€112,791 | -44.8% |
| Fixed assets | 21/28 | €107,924 | €11,980 | -€95,944 | -88.9% |
| Tangible fixed assets | 22/27 | €107,924 | €11,980 | -€95,944 | -88.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €188 | €0 | -€188 | -100.0% |
| Furniture and vehicles | 24 | €104,264 | €8,858 | -€95,407 | -91.5% |
| Other tangible fixed assets | 26 | €3,472 | €3,122 | -€350 | -10.1% |
| Current assets | 29/58 | €144,002 | €127,155 | -€16,847 | -11.7% |
| Amounts receivable within one year | 40/41 | €100,352 | €76,099 | -€24,253 | -24.2% |
| Trade receivables | 40 | €94,695 | €66,803 | -€27,892 | -29.5% |
| Other amounts receivable | 41 | €5,658 | €9,297 | +€3,639 | +64.3% |
| Cash at bank and in hand | 54/58 | €36,561 | €46,581 | +€10,021 | +27.4% |
| Deferred charges and accrued income | 490/1 | €7,090 | €4,475 | -€2,615 | -36.9% |
| Total equity and liabilities | 10/49 | €251,926 | €139,135 | -€112,791 | -44.8% |
| Equity | 10/15 | €123,702 | €43,396 | -€80,306 | -64.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,251 | €22,944 | -€80,306 | -77.8% |
| Amounts payable | 17/49 | €128,225 | €95,740 | -€32,485 | -25.3% |
| Amounts payable after more than one year | 17 | €32,358 | €22,018 | -€10,340 | -32.0% |
| Financial debts | 170/4 | €32,358 | €22,018 | -€10,340 | -32.0% |
| Amounts payable within one year | 42/48 | €95,710 | €73,722 | -€21,988 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €10,979 | €13,301 | +€2,322 | +21.2% |
| Financial debts | 43 | €23,656 | €21,926 | -€1,730 | -7.3% |
| Credit institutions | 430/8 | €23,656 | €21,926 | -€1,730 | -7.3% |
| Trade debts | 44 | €42,784 | €21,493 | -€21,291 | -49.8% |
| Suppliers | 440/4 | €42,784 | €21,493 | -€21,291 | -49.8% |
| Taxes, remuneration and social security | 45 | €15,339 | €14,968 | -€370 | -2.4% |
| Taxes | 450/3 | €4,056 | €1,609 | -€2,447 | -60.3% |
| Remuneration and social security | 454/9 | €11,282 | €13,359 | +€2,077 | +18.4% |
| Other amounts payable | 47/48 | €2,953 | €2,034 | -€919 | -31.1% |
| Accrued charges and deferred income | 492/3 | €157 | - | -€157 | |
| Remuneration, social security and pensions | 62 | €172,129 | €159,460 | -€12,668 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,324 | €2,945 | -€23,379 | -88.8% |
| Other operating charges | 640/8 | €9,155 | €50,073 | +€40,918 | +446.9% |
| Gross operating margin | 9900 | €217,717 | €149,686 | -€68,031 | -31.2% |
| Operating profit (loss) | 9901 | €10,109 | -€62,792 | -€72,902 | |
| Financial income | 75/76B | €60 | €168 | +€109 | +182.9% |
| Recurring financial income | 75 | €60 | €168 | +€109 | +182.9% |
| Financial charges | 65/66B | €14,594 | €16,803 | +€2,209 | +15.1% |
| Recurring financial charges | 65 | €14,594 | €16,803 | +€2,209 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,425 | -€79,427 | -€75,002 | -1694.8% |
| Income taxes | 67/77 | €4,360 | €879 | -€3,481 | -79.8% |
| Profit (loss) for the period | 9904 | -€8,785 | -€80,306 | -€71,521 | -814.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,785 | -€80,306 | -€71,521 | -814.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.