iSolid: 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.
iSolid
Largest movements
- Cash +€8,649
up €8,649 (+190.5%), from €4,540 to €13,189
mainly Other debts (+€81,390) and Net result for the year (+€15,476)
- Deferred charges and accrued income -€8,410
down €8,410 (-23.0%), from €36,551 to €28,141
- Tangible fixed assets -€5,349
down €5,349 (-4.7%), from €113,171 to €107,822
of which Land and buildings: -€5,838
- Receivables within one year +€2,617
up €2,617 (+22.2%), from €11,789 to €14,405
of which Other amounts receivable: +€1,488
- Other debts +€81,390
up €81,390 (+420.1%), from €19,372 to €100,763
- Reserves -€79,215
down €79,215 (-87.0%), from €91,075 to €11,860
of which Distributable reserves: -€79,215
- Debts after one year -€25,000
down €25,000 (-55.6%), from €45,000 to €20,000
- Profit (loss) carried forward +€15,476
up €15,476 (+2781.8%), from €556 to €16,032
- Trade debts +€3,206
up €3,206 (+67.9%), from €4,723 to €7,928
- Gross operating margin -€19,594
down €19,594 (-36.0%), from €54,477 to €34,883
- Taxes -€3,043
down €3,043 (-33.6%), from €9,062 to €6,019
- Financial charges +€1,069
up €1,069, from -€258 to €811
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,563 | €167,283 | -€3,280 | -1.9% |
| Fixed assets | 21/28 | €113,171 | €107,822 | -€5,349 | -4.7% |
| Tangible fixed assets | 22/27 | €113,171 | €107,822 | -€5,349 | -4.7% |
| Land and buildings | 22 | €97,225 | €91,387 | -€5,838 | -6.0% |
| Furniture and vehicles | 24 | €6,418 | €4,688 | -€1,730 | -26.9% |
| Other tangible fixed assets | 26 | €9,528 | €11,747 | +€2,219 | +23.3% |
| Current assets | 29/58 | €57,392 | €59,460 | +€2,069 | +3.6% |
| Amounts receivable within one year | 40/41 | €11,789 | €14,405 | +€2,617 | +22.2% |
| Trade receivables | 40 | €11,539 | €12,669 | +€1,129 | +9.8% |
| Other amounts receivable | 41 | €249 | €1,737 | +€1,488 | +596.9% |
| Current investments | 50/53 | €4,512 | €3,725 | -€787 | -17.4% |
| Cash at bank and in hand | 54/58 | €4,540 | €13,189 | +€8,649 | +190.5% |
| Deferred charges and accrued income | 490/1 | €36,551 | €28,141 | -€8,410 | -23.0% |
| Total equity and liabilities | 10/49 | €170,563 | €167,283 | -€3,280 | -1.9% |
| Equity | 10/15 | €97,831 | €34,092 | -€63,739 | -65.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,075 | €11,860 | -€79,215 | -87.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €89,215 | €10,000 | -€79,215 | -88.8% |
| Profit (loss) carried forward | 14 | €556 | €16,032 | +€15,476 | +2781.8% |
| Amounts payable | 17/49 | €72,731 | €133,191 | +€60,459 | +83.1% |
| Amounts payable after more than one year | 17 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Financial debts | 170/4 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Amounts payable within one year | 42/48 | €27,344 | €112,801 | +€85,457 | +312.5% |
| Trade debts | 44 | €4,723 | €7,928 | +€3,206 | +67.9% |
| Suppliers | 440/4 | €4,723 | €7,928 | +€3,206 | +67.9% |
| Taxes, remuneration and social security | 45 | €3,249 | €4,110 | +€861 | +26.5% |
| Taxes | 450/3 | €3,249 | €4,110 | +€861 | +26.5% |
| Other amounts payable | 47/48 | €19,372 | €100,763 | +€81,390 | +420.1% |
| Accrued charges and deferred income | 492/3 | €388 | €390 | +€2 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,315 | €11,718 | +€403 | +3.6% |
| Other operating charges | 640/8 | €1,058 | €1,084 | +€26 | +2.5% |
| Gross operating margin | 9900 | €54,477 | €34,883 | -€19,594 | -36.0% |
| Operating profit (loss) | 9901 | €42,103 | €22,080 | -€20,023 | -47.6% |
| Financial income | 75/76B | €217 | €225 | +€9 | +4.0% |
| Recurring financial income | 75 | €217 | €225 | +€9 | +4.0% |
| Financial charges | 65/66B | -€258 | €811 | +€1,069 | |
| Recurring financial charges | 65 | -€258 | €811 | +€1,069 | |
| Profit (loss) for the period before taxes | 9903 | €42,578 | €21,494 | -€21,084 | -49.5% |
| Income taxes | 67/77 | €9,062 | €6,019 | -€3,043 | -33.6% |
| Profit (loss) for the period | 9904 | €33,517 | €15,476 | -€18,041 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,517 | €15,476 | -€18,041 | -53.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.