ISOLIM - ISOLATIE: 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.
ISOLIM - ISOLATIE
Largest movements
- Cash +€626,754
up €626,754 (+63.0%), from €994,342 to €1.6m
mainly Receivables within one year (+€472,507) and Depreciation (+€119,363)
- Receivables within one year -€472,507
down €472,507 (-19.1%), from €2.5m to €2.0m
of which Trade receivables: -€472,868
- Stocks and contracts -€112,984
down €112,984 (-17.2%), from €657,251 to €544,267
- Tangible fixed assets -€80,357
down €80,357 (-10.8%), from €746,996 to €666,639
of which Furniture and vehicles: -€73,889
No liability line moved by more than 1% of the balance sheet total.
- Write-downs +€90,242
up €90,242, from -€2,265 to €87,977
- Gross operating margin +€27,805
up €27,805 (+4.0%), from €695,967 to €723,772
- Other operating charges -€22,071
down €22,071 (-41.1%), from €53,662 to €31,591
- Staff costs -€17,423
down €17,423 (-2.6%), from €660,374 to €642,950
- Depreciation +€15,964
up €15,964 (+15.4%), from €103,398 to €119,363
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.
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 | €4,929,785 | €4,902,079 | -€27,705 | -0.6% |
| Fixed assets | 21/28 | €747,271 | €666,914 | -€80,357 | -10.8% |
| Tangible fixed assets | 22/27 | €746,996 | €666,639 | -€80,357 | -10.8% |
| Land and buildings | 22 | €472,977 | €480,509 | +€7,531 | +1.6% |
| Plant, machinery and equipment | 23 | €50,484 | €36,485 | -€13,999 | -27.7% |
| Furniture and vehicles | 24 | €223,534 | €149,645 | -€73,889 | -33.1% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €4,182,514 | €4,235,165 | +€52,651 | +1.3% |
| Stocks and contracts in progress | 3 | €657,251 | €544,267 | -€112,984 | -17.2% |
| Stocks | 30/36 | €657,251 | €544,267 | -€112,984 | -17.2% |
| Amounts receivable within one year | 40/41 | €2,479,627 | €2,007,120 | -€472,507 | -19.1% |
| Trade receivables | 40 | €2,442,831 | €1,969,963 | -€472,868 | -19.4% |
| Other amounts receivable | 41 | €36,796 | €37,157 | +€361 | +1.0% |
| Cash at bank and in hand | 54/58 | €994,342 | €1,621,096 | +€626,754 | +63.0% |
| Deferred charges and accrued income | 490/1 | €51,293 | €62,682 | +€11,389 | +22.2% |
| Total equity and liabilities | 10/49 | €4,929,785 | €4,902,079 | -€27,705 | -0.6% |
| Equity | 10/15 | €4,724,663 | €4,718,175 | -€6,488 | -0.1% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €1,719,668 | €1,719,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €439,750 | €439,750 | = | 0.0% |
| Distributable reserves | 133 | €1,255,129 | €1,255,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,881,048 | €2,874,560 | -€6,488 | -0.2% |
| Amounts payable | 17/49 | €205,122 | €183,905 | -€21,217 | -10.3% |
| Amounts payable within one year | 42/48 | €190,036 | €183,537 | -€6,498 | -3.4% |
| Trade debts | 44 | €56,144 | €71,379 | +€15,235 | +27.1% |
| Suppliers | 440/4 | €56,144 | €71,379 | +€15,235 | +27.1% |
| Taxes, remuneration and social security | 45 | €133,892 | €112,159 | -€21,733 | -16.2% |
| Taxes | 450/3 | €76,389 | €51,793 | -€24,596 | -32.2% |
| Remuneration and social security | 454/9 | €57,503 | €60,365 | +€2,863 | +5.0% |
| Accrued charges and deferred income | 492/3 | €15,086 | €367 | -€14,719 | -97.6% |
| Non-recurring operating income | 76A | - | €1,397 | +€1,397 | |
| Remuneration, social security and pensions | 62 | €660,374 | €642,950 | -€17,423 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,398 | €119,363 | +€15,964 | +15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,265 | €87,977 | +€90,242 | |
| Other operating charges | 640/8 | €53,662 | €31,591 | -€22,071 | -41.1% |
| Gross operating margin | 9900 | €695,967 | €723,772 | +€27,805 | +4.0% |
| Operating profit (loss) | 9901 | -€119,202 | -€158,109 | -€38,907 | -32.6% |
| Financial income | 75/76B | €244,587 | €232,814 | -€11,772 | -4.8% |
| Recurring financial income | 75 | €244,587 | €232,814 | -€11,772 | -4.8% |
| Financial charges | 65/66B | €55,372 | €68,385 | +€13,013 | +23.5% |
| Recurring financial charges | 65 | €55,372 | €68,385 | +€13,013 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €70,013 | €6,320 | -€63,692 | -91.0% |
| Income taxes | 67/77 | €6,865 | €12,808 | +€5,944 | +86.6% |
| Profit (loss) for the period | 9904 | €63,148 | -€6,488 | -€69,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,148 | -€6,488 | -€69,636 |
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 8 October 2026 via checked.be.