ISOHOME CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€91,232
up €91,232 (+40.6%), from €224,676 to €315,908
of which Leasing and similar rights: +€48,389
- Receivables within one year +€53,423
new in 2025: €53,423
of which Other amounts receivable: +€37,838
- Cash -€29,600
down €29,600 (-43.7%), from €67,785 to €38,185
mainly Investment in fixed assets (net) (-€135,513) and Contributions, distributions and other (-€101,000)
- Other debts +€98,993
up €98,993 (+4,932%), from €2,007 to €101,000
- Debts after one year +€74,112
up €74,112 (+43.6%), from €170,087 to €244,199
- Reserves -€71,263
down €71,263 (-97.4%), from €73,178 to €1,915
- Current portion of long-term debt +€25,700
up €25,700 (+122%), from €21,059 to €46,760
- Tax, wage and social debts -€18,912
down €18,912 (-90.7%), from €20,840 to €1,929
of which Taxes: -€20,140
- Staff costs +€54,409
new in 2025: €54,409
- Gross operating margin +€37,542
up €37,542 (+34.5%), from €108,974 to €146,515
- Depreciation +€21,281
up €21,281 (+92.5%), from €23,000 to €44,281
- Taxes -€14,184
down €14,184 (-68.5%), from €20,713 to €6,528
- Financial charges +€4,875
up €4,875 (+110%), from €4,448 to €9,323
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 | €303,609 | €419,090 | +€115,481 | +38.0% |
| Fixed assets | 21/28 | €224,676 | €315,908 | +€91,232 | +40.6% |
| Tangible fixed assets | 22/27 | €224,676 | €315,908 | +€91,232 | +40.6% |
| Land and buildings | 22 | €157,860 | €152,789 | -€5,071 | -3.2% |
| Plant, machinery and equipment | 23 | €8,375 | €8,662 | +€287 | +3.4% |
| Furniture and vehicles | 24 | €41,460 | €89,088 | +€47,627 | +115% |
| Leasing and similar rights | 25 | €16,980 | €65,369 | +€48,389 | +285% |
| Current assets | 29/58 | €78,933 | €103,182 | +€24,249 | +30.7% |
| Stocks and contracts in progress | 3 | €4,175 | €7,170 | +€2,995 | +71.7% |
| Stocks | 30/36 | €4,175 | €7,170 | +€2,995 | +71.7% |
| Amounts receivable within one year | 40/41 | - | €53,423 | +€53,423 | |
| Trade receivables | 40 | - | €15,585 | +€15,585 | |
| Other amounts receivable | 41 | - | €37,838 | +€37,838 | |
| Cash at bank and in hand | 54/58 | €67,785 | €38,185 | -€29,600 | -43.7% |
| Deferred charges and accrued income | 490/1 | €6,973 | €4,404 | -€2,569 | -36.8% |
| Total equity and liabilities | 10/49 | €303,609 | €419,090 | +€115,481 | +38.0% |
| Equity | 10/15 | €76,178 | €4,915 | -€71,263 | -93.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,178 | €1,915 | -€71,263 | -97.4% |
| Distributable reserves | 133 | €73,178 | €1,915 | -€71,263 | -97.4% |
| Amounts payable | 17/49 | €227,431 | €414,175 | +€186,744 | +82.1% |
| Amounts payable after more than one year | 17 | €170,087 | €244,199 | +€74,112 | +43.6% |
| Financial debts | 170/4 | €170,087 | €244,199 | +€74,112 | +43.6% |
| Amounts payable within one year | 42/48 | €55,613 | €169,909 | +€114,296 | +206% |
| Current portion of amounts payable after more than one year | 42 | €21,059 | €46,760 | +€25,700 | +122% |
| Financial debts | 43 | €872 | €872 | = | 0.0% |
| Credit institutions | 430/8 | €872 | €872 | = | 0.0% |
| Trade debts | 44 | €10,834 | €19,348 | +€8,515 | +78.6% |
| Suppliers | 440/4 | €10,834 | €19,348 | +€8,515 | +78.6% |
| Taxes, remuneration and social security | 45 | €20,840 | €1,929 | -€18,912 | -90.7% |
| Taxes | 450/3 | €20,840 | €701 | -€20,140 | -96.6% |
| Remuneration and social security | 454/9 | - | €1,228 | +€1,228 | |
| Other amounts payable | 47/48 | €2,007 | €101,000 | +€98,993 | +4,932% |
| Accrued charges and deferred income | 492/3 | €1,731 | €67 | -€1,664 | -96.1% |
| Remuneration, social security and pensions | 62 | - | €54,409 | +€54,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,000 | €44,281 | +€21,281 | +92.5% |
| Other operating charges | 640/8 | €7,312 | €2,901 | -€4,411 | -60.3% |
| Gross operating margin | 9900 | €108,974 | €146,515 | +€37,542 | +34.5% |
| Operating profit (loss) | 9901 | €78,662 | €44,925 | -€33,737 | -42.9% |
| Financial income | 75/76B | €12 | €663 | +€651 | +5,273% |
| Recurring financial income | 75 | €12 | €663 | +€651 | +5,273% |
| Financial charges | 65/66B | €4,448 | €9,323 | +€4,875 | +110% |
| Recurring financial charges | 65 | €4,448 | €9,323 | +€4,875 | +110% |
| Profit (loss) for the period before taxes | 9903 | €74,226 | €36,265 | -€37,961 | -51.1% |
| Income taxes | 67/77 | €20,713 | €6,528 | -€14,184 | -68.5% |
| Profit (loss) for the period | 9904 | €53,514 | €29,737 | -€23,777 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,514 | €29,737 | -€23,777 | -44.4% |
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 28 October 2026 via checked.be.