ISOLA: 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.
ISOLA
Largest movements
- Receivables within one year -€114,267
down €114,267 (-52.4%), from €217,950 to €103,683
of which Trade receivables: -€114,267
- Financial fixed assets +€10,936
up €10,936 (+1.9%), from €574,513 to €585,449
- Cash +€10,239
up €10,239 (+54.7%), from €18,735 to €28,975
mainly Net result for the year (+€290,308) and Other debts (+€124,679)
- Profit (loss) carried forward -€168,692
down €168,692 (-36.7%), from €459,882 to €291,190
- Other debts +€124,679
up €124,679 (+47.0%), from €265,370 to €390,049
- Current portion of long-term debt -€45,767
down €45,767 (-57.6%), from €79,461 to €33,695
- Gross operating margin -€206,897
down €206,897 (-40.4%), from €511,562 to €304,665
- Taxes -€51,706
down €51,706 (-41.0%), from €126,105 to €74,399
- Financial income -€11,250
down €11,250 (-13.5%), from €83,613 to €72,363
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 | €850,488 | €752,153 | -€98,335 | -11.6% |
| Fixed assets | 21/28 | €612,803 | €618,495 | +€5,693 | +0.9% |
| Tangible fixed assets | 22/27 | €38,289 | €33,046 | -€5,243 | -13.7% |
| Furniture and vehicles | 24 | €16,275 | €10,849 | -€5,426 | -33.3% |
| Other tangible fixed assets | 26 | €22,014 | €22,197 | +€183 | +0.8% |
| Financial fixed assets | 28 | €574,513 | €585,449 | +€10,936 | +1.9% |
| Current assets | 29/58 | €237,685 | €133,657 | -€104,028 | -43.8% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €217,950 | €103,683 | -€114,267 | -52.4% |
| Trade receivables | 40 | €190,305 | €76,038 | -€114,267 | -60.0% |
| Other amounts receivable | 41 | €27,645 | €27,645 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,735 | €28,975 | +€10,239 | +54.7% |
| Total equity and liabilities | 10/49 | €850,488 | €752,153 | -€98,335 | -11.6% |
| Equity | 10/15 | €461,882 | €293,190 | -€168,692 | -36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €459,882 | €291,190 | -€168,692 | -36.7% |
| Amounts payable | 17/49 | €388,606 | €458,962 | +€70,357 | +18.1% |
| Amounts payable within one year | 42/48 | €388,606 | €458,962 | +€70,357 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €79,461 | €33,695 | -€45,767 | -57.6% |
| Trade debts | 44 | €2,397 | €556 | -€1,841 | -76.8% |
| Suppliers | 440/4 | €2,397 | €556 | -€1,841 | -76.8% |
| Taxes, remuneration and social security | 45 | €41,378 | €34,663 | -€6,715 | -16.2% |
| Taxes | 450/3 | €41,378 | €29,163 | -€12,215 | -29.5% |
| Remuneration and social security | 454/9 | - | €5,500 | +€5,500 | |
| Other amounts payable | 47/48 | €265,370 | €390,049 | +€124,679 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,470 | €8,773 | +€2,303 | +35.6% |
| Other operating charges | 640/8 | €387 | €247 | -€140 | -36.2% |
| Gross operating margin | 9900 | €511,562 | €304,665 | -€206,897 | -40.4% |
| Operating profit (loss) | 9901 | €504,705 | €295,644 | -€209,060 | -41.4% |
| Financial income | 75/76B | €83,613 | €72,363 | -€11,250 | -13.5% |
| Recurring financial income | 75 | €83,613 | €72,363 | -€11,250 | -13.5% |
| Financial charges | 65/66B | €3,086 | €3,300 | +€214 | +6.9% |
| Recurring financial charges | 65 | €3,086 | €3,300 | +€214 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €585,232 | €364,708 | -€220,524 | -37.7% |
| Income taxes | 67/77 | €126,105 | €74,399 | -€51,706 | -41.0% |
| Profit (loss) for the period | 9904 | €459,127 | €290,308 | -€168,818 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €459,127 | €290,308 | -€168,818 | -36.8% |
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 16 October 2026 via checked.be.