ISOLA: 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.
ISOLA
Largest movements
- Cash +€146,979
up €146,979 (+412.8%), from €35,608 to €182,588
mainly Net result for the year (+€249,804) and Depreciation (+€171,346)
- Receivables within one year +€138,163
up €138,163 (+44.9%), from €307,467 to €445,631
of which Other amounts receivable: +€118,110
- Profit (loss) carried forward +€249,804
up €249,804 (+82.2%), from €303,870 to €553,674
- Tax, wage and social debts +€62,477
up €62,477 (+45.2%), from €138,128 to €200,605
of which Taxes: +€75,071
- Debts after one year -€62,476
down €62,476 (-45.3%), from €138,032 to €75,556
- Gross operating margin +€315,887
up €315,887 (+33.3%), from €947,647 to €1.3m
- Depreciation +€40,624
up €40,624 (+31.1%), from €130,722 to €171,346
- Staff costs +€36,710
up €36,710 (+5.6%), from €659,281 to €695,990
- Financial charges +€27,614
up €27,614 (+126.4%), from €21,852 to €49,466
- Taxes -€20,327
down €20,327 (-18.2%), from €111,419 to €91,092
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 | €1,361,315 | €1,614,049 | +€252,734 | +18.6% |
| Fixed assets | 21/28 | €869,774 | €854,080 | -€15,695 | -1.8% |
| Tangible fixed assets | 22/27 | €869,774 | €854,080 | -€15,695 | -1.8% |
| Plant, machinery and equipment | 23 | €32,863 | €40,638 | +€7,775 | +23.7% |
| Furniture and vehicles | 24 | €116,004 | €61,120 | -€54,884 | -47.3% |
| Other tangible fixed assets | 26 | €720,907 | €752,322 | +€31,415 | +4.4% |
| Current assets | 29/58 | €491,540 | €759,969 | +€268,429 | +54.6% |
| Amounts receivable after more than one year | 29 | €40,000 | €36,000 | -€4,000 | -10.0% |
| Other amounts receivable | 291 | €40,000 | €36,000 | -€4,000 | -10.0% |
| Stocks and contracts in progress | 3 | €99,524 | €87,440 | -€12,084 | -12.1% |
| Stocks | 30/36 | €99,524 | €87,440 | -€12,084 | -12.1% |
| Amounts receivable within one year | 40/41 | €307,467 | €445,631 | +€138,163 | +44.9% |
| Trade receivables | 40 | - | €20,053 | +€20,053 | |
| Other amounts receivable | 41 | €307,467 | €425,578 | +€118,110 | +38.4% |
| Cash at bank and in hand | 54/58 | €35,608 | €182,588 | +€146,979 | +412.8% |
| Deferred charges and accrued income | 490/1 | €8,941 | €8,311 | -€630 | -7.0% |
| Total equity and liabilities | 10/49 | €1,361,315 | €1,614,049 | +€252,734 | +18.6% |
| Equity | 10/15 | €557,035 | €806,839 | +€249,804 | +44.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €234,573 | €234,573 | = | 0.0% |
| Distributable reserves | 133 | €234,573 | €234,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,870 | €553,674 | +€249,804 | +82.2% |
| Amounts payable | 17/49 | €804,280 | €807,210 | +€2,930 | +0.4% |
| Amounts payable after more than one year | 17 | €138,032 | €75,556 | -€62,476 | -45.3% |
| Financial debts | 170/4 | €138,032 | €75,556 | -€62,476 | -45.3% |
| Amounts payable within one year | 42/48 | €666,248 | €731,654 | +€65,407 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €47,888 | €61,470 | +€13,582 | +28.4% |
| Trade debts | 44 | €127,573 | €132,308 | +€4,735 | +3.7% |
| Suppliers | 440/4 | €127,573 | €132,308 | +€4,735 | +3.7% |
| Taxes, remuneration and social security | 45 | €138,128 | €200,605 | +€62,477 | +45.2% |
| Taxes | 450/3 | €54,144 | €129,215 | +€75,071 | +138.7% |
| Remuneration and social security | 454/9 | €83,984 | €71,389 | -€12,595 | -15.0% |
| Other amounts payable | 47/48 | €352,659 | €337,272 | -€15,387 | -4.4% |
| Remuneration, social security and pensions | 62 | €659,281 | €695,990 | +€36,710 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,722 | €171,346 | +€40,624 | +31.1% |
| Other operating charges | 640/8 | €5,153 | €12,672 | +€7,518 | +145.9% |
| Gross operating margin | 9900 | €947,647 | €1,263,534 | +€315,887 | +33.3% |
| Operating profit (loss) | 9901 | €152,491 | €383,526 | +€231,035 | +151.5% |
| Financial income | 75/76B | €2,885 | €6,836 | +€3,952 | +137.0% |
| Recurring financial income | 75 | €2,885 | €6,836 | +€3,952 | +137.0% |
| Financial charges | 65/66B | €21,852 | €49,466 | +€27,614 | +126.4% |
| Recurring financial charges | 65 | €21,852 | €49,466 | +€27,614 | +126.4% |
| Profit (loss) for the period before taxes | 9903 | €133,524 | €340,896 | +€207,373 | +155.3% |
| Income taxes | 67/77 | €111,419 | €91,092 | -€20,327 | -18.2% |
| Profit (loss) for the period | 9904 | €22,104 | €249,804 | +€227,699 | +1030.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,104 | €249,804 | +€227,699 | +1030.1% |
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 6 October 2026 via checked.be.