ISOLANA: 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.
ISOLANA
Largest movements
- Financial fixed assets +€2.8m
up €2.8m (+221.0%), from €1.3m to €4.1m
- Receivables within one year +€90,739
up €90,739 (+525.7%), from €17,261 to €108,000
of which Other amounts receivable: +€108,000
- Contributions +€2.8m
up €2.8m (+883.3%), from €317,000 to €3.1m
- Other debts +€98,000
up €98,000 (+490.0%), from €20,000 to €118,000
- Financial income +€269,948
up €269,948 (+519630.5%), from €52 to €270,000
- Purchases and services -€184,293
no longer reported in 2025 (was €184,293)
- Financial charges -€13,437
down €13,437 (-98.9%), from €13,590 to €153
- Gross operating margin -€2,965
down €2,965, from €1,887 to -€1,079
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €1,290,746 | €4,175,032 | +€2.9m | +223.5% |
| Fixed assets | 21/28 | €1,267,000 | €4,067,000 | +€2.8m | +221.0% |
| Financial fixed assets | 28 | €1,267,000 | €4,067,000 | +€2.8m | +221.0% |
| Current assets | 29/58 | €23,746 | €108,032 | +€84,286 | +354.9% |
| Amounts receivable within one year | 40/41 | €17,261 | €108,000 | +€90,739 | +525.7% |
| Trade receivables | 40 | €17,261 | €0 | -€17,261 | -100.0% |
| Other amounts receivable | 41 | - | €108,000 | +€108,000 | |
| Cash at bank and in hand | 54/58 | €6,485 | €32 | -€6,453 | -99.5% |
| Total equity and liabilities | 10/49 | €1,290,746 | €4,175,032 | +€2.9m | +223.5% |
| Equity | 10/15 | €564,218 | €3,361,988 | +€2.8m | +495.9% |
| Contributions | 10/11 | €317,000 | €3,117,000 | +€2.8m | +883.3% |
| Reserves | 13 | €31,700 | €31,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,700 | €31,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31,700 | €31,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,518 | €213,288 | -€2,230 | -1.0% |
| Amounts payable | 17/49 | €726,528 | €813,044 | +€86,517 | +11.9% |
| Amounts payable within one year | 42/48 | €726,528 | €812,644 | +€86,117 | +11.9% |
| Financial debts | 43 | €692,144 | €694,644 | +€2,500 | +0.4% |
| Credit institutions | 430/8 | €692,144 | €694,644 | +€2,500 | +0.4% |
| Trade debts | 44 | €2,520 | €0 | -€2,520 | -100.0% |
| Suppliers | 440/4 | €2,520 | €0 | -€2,520 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,863 | €0 | -€11,863 | -100.0% |
| Taxes | 450/3 | €11,863 | €0 | -€11,863 | -100.0% |
| Other amounts payable | 47/48 | €20,000 | €118,000 | +€98,000 | +490.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €184,293 | - | -€184,293 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €1,887 | -€1,079 | -€2,965 | |
| Operating profit (loss) | 9901 | €919 | -€2,077 | -€2,996 | |
| Financial income | 75/76B | €52 | €270,000 | +€269,948 | +519630.5% |
| Recurring financial income | 75 | €52 | €270,000 | +€269,948 | +519630.5% |
| Financial charges | 65/66B | €13,590 | €153 | -€13,437 | -98.9% |
| Recurring financial charges | 65 | €13,590 | €153 | -€13,437 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,619 | €267,770 | +€280,389 | |
| Profit (loss) for the period | 9904 | -€12,619 | €267,770 | +€280,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,619 | €267,770 | +€280,389 |
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 2 October 2026 via checked.be.