ISOLAZ: 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.
ISOLAZ
Largest movements
- Tangible fixed assets -€14,826
down €14,826 (-21.6%), from €68,575 to €53,750
of which Land and buildings: -€10,484
- Profit (loss) carried forward -€20,584
down €20,584 (-8.2%), from -€251,456 to -€272,040
- Other debts +€6,139
up €6,139 (+7.0%), from €87,691 to €93,830
- Gross operating margin +€8,205
up €8,205 (+62.0%), from -€13,234 to -€5,029
- Financial charges -€248
down €248 (-49.5%), from €500 to €253
- Depreciation -€238
down €238 (-1.6%), from €15,063 to €14,826
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 | €82,602 | €67,385 | -€15,216 | -18.4% |
| Fixed assets | 21/28 | €68,575 | €53,750 | -€14,826 | -21.6% |
| Tangible fixed assets | 22/27 | €68,575 | €53,750 | -€14,826 | -21.6% |
| Land and buildings | 22 | €60,006 | €49,523 | -€10,484 | -17.5% |
| Plant, machinery and equipment | 23 | €8,569 | €4,227 | -€4,342 | -50.7% |
| Current assets | 29/58 | €14,026 | €13,635 | -€391 | -2.8% |
| Amounts receivable after more than one year | 29 | €11,891 | €11,891 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €11,891 | €11,891 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €880 | €269 | -€611 | -69.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €880 | €269 | -€611 | -69.5% |
| Cash at bank and in hand | 54/58 | €1,256 | €696 | -€560 | -44.6% |
| Deferred charges and accrued income | 490/1 | - | €780 | +€780 | |
| Total equity and liabilities | 10/49 | €82,602 | €67,385 | -€15,216 | -18.4% |
| Equity | 10/15 | -€206,456 | -€227,040 | -€20,584 | -10.0% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€251,456 | -€272,040 | -€20,584 | -8.2% |
| Amounts payable | 17/49 | €289,058 | €294,426 | +€5,368 | +1.9% |
| Amounts payable after more than one year | 17 | €191,300 | €191,300 | = | 0.0% |
| Financial debts | 170/4 | €191,300 | €191,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,758 | €103,126 | +€5,368 | +5.5% |
| Trade debts | 44 | €10,067 | €9,295 | -€772 | -7.7% |
| Suppliers | 440/4 | €10,067 | €9,295 | -€772 | -7.7% |
| Other amounts payable | 47/48 | €87,691 | €93,830 | +€6,139 | +7.0% |
| Remuneration, social security and pensions | 62 | -€49 | €0 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,063 | €14,826 | -€238 | -1.6% |
| Other operating charges | 640/8 | €449 | €477 | +€28 | +6.2% |
| Gross operating margin | 9900 | -€13,234 | -€5,029 | +€8,205 | +62.0% |
| Operating profit (loss) | 9901 | -€28,697 | -€20,332 | +€8,366 | +29.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €500 | €253 | -€248 | -49.5% |
| Recurring financial charges | 65 | €500 | €253 | -€248 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,198 | -€20,584 | +€8,614 | +29.5% |
| Profit (loss) for the period | 9904 | -€29,198 | -€20,584 | +€8,614 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,198 | -€20,584 | +€8,614 | +29.5% |
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 24 October 2026 via checked.be.