ISOL-HOME: 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.
ISOL-HOME
Largest movements
- Tangible fixed assets -€13,582
down €13,582 (-7.2%), from €189,086 to €175,504
of which Furniture and vehicles: -€11,262
- Receivables within one year -€5,799
down €5,799 (-10.4%), from €55,577 to €49,778
of which Trade receivables: -€6,769
- Debts after one year -€18,256
down €18,256 (-14.5%), from €125,810 to €107,554
- Profit (loss) carried forward +€10,555
up €10,555 (+11.7%), from €90,458 to €101,013
- Tax, wage and social debts -€5,585
down €5,585 (-51.8%), from €10,785 to €5,200
of which Taxes: -€5,585
- Other debts -€4,509
down €4,509 (-21.7%), from €20,800 to €16,291
- Trade debts -€4,038
down €4,038 (-39.5%), from €10,221 to €6,183
- Gross operating margin -€44,022
down €44,022 (-48.3%), from €91,104 to €47,081
- Taxes -€10,896
down €10,896 (-83.3%), from €13,085 to €2,189
- Depreciation +€3,331
up €3,331 (+13.0%), from €25,663 to €28,994
- Other operating charges -€1,056
down €1,056 (-44.1%), from €2,392 to €1,336
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 | €303,244 | €282,097 | -€21,147 | -7.0% |
| Fixed assets | 21/28 | €190,136 | €176,554 | -€13,582 | -7.1% |
| Tangible fixed assets | 22/27 | €189,086 | €175,504 | -€13,582 | -7.2% |
| Land and buildings | 22 | €98,750 | €92,133 | -€6,617 | -6.7% |
| Plant, machinery and equipment | 23 | €7,209 | €3,408 | -€3,801 | -52.7% |
| Furniture and vehicles | 24 | €39,067 | €27,805 | -€11,262 | -28.8% |
| Other tangible fixed assets | 26 | €44,059 | €52,157 | +€8,098 | +18.4% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €113,108 | €105,543 | -€7,565 | -6.7% |
| Amounts receivable within one year | 40/41 | €55,577 | €49,778 | -€5,799 | -10.4% |
| Trade receivables | 40 | €47,417 | €40,648 | -€6,769 | -14.3% |
| Other amounts receivable | 41 | €8,160 | €9,130 | +€970 | +11.9% |
| Cash at bank and in hand | 54/58 | €54,888 | €54,384 | -€504 | -0.9% |
| Deferred charges and accrued income | 490/1 | €2,643 | €1,381 | -€1,262 | -47.7% |
| Total equity and liabilities | 10/49 | €303,244 | €282,097 | -€21,147 | -7.0% |
| Equity | 10/15 | €117,958 | €128,513 | +€10,555 | +8.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,458 | €101,013 | +€10,555 | +11.7% |
| Amounts payable | 17/49 | €185,286 | €153,584 | -€31,702 | -17.1% |
| Amounts payable after more than one year | 17 | €125,810 | €107,554 | -€18,256 | -14.5% |
| Financial debts | 170/4 | €125,810 | €107,554 | -€18,256 | -14.5% |
| Amounts payable within one year | 42/48 | €59,476 | €45,930 | -€13,547 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €17,670 | €18,256 | +€585 | +3.3% |
| Trade debts | 44 | €10,221 | €6,183 | -€4,038 | -39.5% |
| Suppliers | 440/4 | €10,221 | €6,183 | -€4,038 | -39.5% |
| Taxes, remuneration and social security | 45 | €10,785 | €5,200 | -€5,585 | -51.8% |
| Taxes | 450/3 | €8,285 | €2,700 | -€5,585 | -67.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €20,800 | €16,291 | -€4,509 | -21.7% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Non-recurring operating income | 76A | €15,699 | - | -€15,699 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,663 | €28,994 | +€3,331 | +13.0% |
| Other operating charges | 640/8 | €2,392 | €1,336 | -€1,056 | -44.1% |
| Gross operating margin | 9900 | €91,104 | €47,081 | -€44,022 | -48.3% |
| Operating profit (loss) | 9901 | €63,049 | €16,751 | -€46,298 | -73.4% |
| Financial income | 75/76B | €226 | €64 | -€162 | -71.7% |
| Recurring financial income | 75 | €226 | €64 | -€162 | -71.7% |
| Financial charges | 65/66B | €4,762 | €4,070 | -€692 | -14.5% |
| Recurring financial charges | 65 | €4,762 | €4,070 | -€692 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €58,512 | €12,745 | -€45,768 | -78.2% |
| Income taxes | 67/77 | €13,085 | €2,189 | -€10,896 | -83.3% |
| Profit (loss) for the period | 9904 | €45,428 | €10,555 | -€34,872 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,428 | €10,555 | -€34,872 | -76.8% |
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 22 October 2026 via checked.be.