ISOLPRO: 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.
ISOLPRO
Largest movements
- Cash +€165,832
up €165,832 (+210.5%), from €78,774 to €244,605
mainly Other debts (+€182,000) and Net result for the year (+€87,795)
- Stocks and contracts -€53,075
down €53,075 (-17.0%), from €311,571 to €258,496
- Receivables within one year +€46,299
up €46,299 (+15.3%), from €302,447 to €348,746
of which Trade receivables: +€27,523
- Deferred charges and accrued income +€12,703
up €12,703 (+283.9%), from €4,474 to €17,178
- Tangible fixed assets +€10,091
up €10,091 (+12.9%), from €78,068 to €88,159
of which Furniture and vehicles: +€12,051
- Other debts +€182,000
new in 2025: €182,000
- Reserves -€94,205
down €94,205 (-14.2%), from €663,437 to €569,232
- Trade debts +€46,382
up €46,382 (+63.3%), from €73,282 to €119,664
- Debts after one year +€29,780
up €29,780, from €0 to €29,780
- Tax, wage and social debts +€11,039
up €11,039 (+112.4%), from €9,821 to €20,860
of which Remuneration and social security: +€13,561
- Gross operating margin +€111,505
up €111,505 (+24.8%), from €449,495 to €561,000
- Staff costs -€78,720
down €78,720 (-15.8%), from €498,256 to €419,536
- Taxes +€8,739
up €8,739 (+1726.2%), from €506 to €9,245
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 | €775,334 | €957,184 | +€181,850 | +23.5% |
| Fixed assets | 21/28 | €78,068 | €88,159 | +€10,091 | +12.9% |
| Tangible fixed assets | 22/27 | €78,068 | €88,159 | +€10,091 | +12.9% |
| Land and buildings | 22 | €446 | €0 | -€446 | -100.0% |
| Plant, machinery and equipment | 23 | €6,605 | €5,091 | -€1,515 | -22.9% |
| Furniture and vehicles | 24 | €71,017 | €83,068 | +€12,051 | +17.0% |
| Current assets | 29/58 | €697,266 | €869,025 | +€171,759 | +24.6% |
| Stocks and contracts in progress | 3 | €311,571 | €258,496 | -€53,075 | -17.0% |
| Stocks | 30/36 | €311,571 | €258,496 | -€53,075 | -17.0% |
| Amounts receivable within one year | 40/41 | €302,447 | €348,746 | +€46,299 | +15.3% |
| Trade receivables | 40 | €248,403 | €275,926 | +€27,523 | +11.1% |
| Other amounts receivable | 41 | €54,044 | €72,820 | +€18,776 | +34.7% |
| Cash at bank and in hand | 54/58 | €78,774 | €244,605 | +€165,832 | +210.5% |
| Deferred charges and accrued income | 490/1 | €4,474 | €17,178 | +€12,703 | +283.9% |
| Total equity and liabilities | 10/49 | €775,334 | €957,184 | +€181,850 | +23.5% |
| Equity | 10/15 | €683,437 | €589,232 | -€94,205 | -13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €663,437 | €569,232 | -€94,205 | -14.2% |
| Distributable reserves | 133 | €663,437 | €569,232 | -€94,205 | -14.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €91,897 | €367,952 | +€276,055 | +300.4% |
| Amounts payable after more than one year | 17 | €0 | €29,780 | +€29,780 | |
| Financial debts | 170/4 | €0 | €29,780 | +€29,780 | |
| Amounts payable within one year | 42/48 | €91,897 | €338,172 | +€246,275 | +268.0% |
| Current portion of amounts payable after more than one year | 42 | €8,794 | €8,982 | +€188 | +2.1% |
| Financial debts | 43 | - | €6,667 | +€6,667 | |
| Credit institutions | 430/8 | - | €6,667 | +€6,667 | |
| Trade debts | 44 | €73,282 | €119,664 | +€46,382 | +63.3% |
| Suppliers | 440/4 | €73,282 | €119,664 | +€46,382 | +63.3% |
| Taxes, remuneration and social security | 45 | €9,821 | €20,860 | +€11,039 | +112.4% |
| Taxes | 450/3 | €2,521 | €0 | -€2,521 | -100.0% |
| Remuneration and social security | 454/9 | €7,299 | €20,860 | +€13,561 | +185.8% |
| Other amounts payable | 47/48 | - | €182,000 | +€182,000 | |
| Non-recurring operating income | 76A | €269 | €5,286 | +€5,016 | +1861.5% |
| Remuneration, social security and pensions | 62 | €498,256 | €419,536 | -€78,720 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,446 | €45,908 | +€4,462 | +10.8% |
| Other operating charges | 640/8 | €6,379 | €5,008 | -€1,370 | -21.5% |
| Gross operating margin | 9900 | €449,495 | €561,000 | +€111,505 | +24.8% |
| Operating profit (loss) | 9901 | -€96,586 | €90,548 | +€187,134 | |
| Financial income | 75/76B | €12,220 | €11,260 | -€960 | -7.9% |
| Recurring financial income | 75 | €12,220 | €11,260 | -€960 | -7.9% |
| Financial charges | 65/66B | €3,197 | €4,768 | +€1,571 | +49.1% |
| Recurring financial charges | 65 | €3,197 | €4,768 | +€1,571 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | -€87,563 | €97,040 | +€184,603 | |
| Income taxes | 67/77 | €506 | €9,245 | +€8,739 | +1726.2% |
| Profit (loss) for the period | 9904 | -€88,069 | €87,795 | +€175,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,069 | €87,795 | +€175,864 |
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 12 October 2026 via checked.be.