ISOLTEAM: 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.
What changed
ISOLTEAM
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€789,596
2024 · €1.0m-€212,911
Equity
€4.8m
2024 · €4.0m+€789,596
Cash
€75,942
2024 · €10,936+€65,006
Balance sheet total
€6.2m
2024 · €5.0m+€1.2m
Largest movements
Assets
- Receivables within one year +€1.0m
up €1.0m (+24.9%), from €4.2m to €5.2m
of which Other amounts receivable: +€943,478
- Tangible fixed assets +€205,370
up €205,370 (+55.6%), from €369,401 to €574,771
of which Furniture and vehicles: +€219,440
- Intangible fixed assets -€85,164
down €85,164 (-83.0%), from €102,614 to €17,450
- Cash +€65,006
up €65,006 (+594.4%), from €10,936 to €75,942
mainly Net result for the year (+€789,596) and Other debts (+€714,642)
Equity and liabilities
- Profit (loss) carried forward +€789,596
up €789,596 (+27.5%), from €2.9m to €3.7m
- Other debts +€714,642
new in 2025: €714,642
- Tax, wage and social debts -€430,045
down €430,045 (-60.4%), from €712,147 to €282,101
of which Taxes: -€441,408
- Trade debts +€178,209
up €178,209 (+64.7%), from €275,465 to €453,674
Income statement
- Goods and materials +€9.2m
new in 2025: €9.2m
of which Purchases: +€9.3m
- Gross operating margin -€4.3m
no longer reported in 2025 (was €4.3m)
- Services and other goods +€1.9m
new in 2025: €1.9m
- Taxes -€430,094
no longer reported in 2025 (was €430,094)
- Other operating income +€294,953
new in 2025: €294,953
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.
Result 2024
€1.0m
Turnover
+€88,620
Other operating income
+€294,953
Goods and materials
-€9.2m
Services and other goods
-€1.9m
Staff costs
+€100,601
Depreciation
+€7,163
Write-downs
-€18,552
Other operating charges
+€32,277
Other operating items
+€10.0m
Financial income
+€17,979
Financial charges
-€22
Taxes
+€430,094
Result 2025
€789,596
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.
From operations
+€405,821
Investment
-€340,815
Financing
€0
Cash 2024
€10,936
From operations (derived)
+€405,821
Net result for the year
+€789,596
Depreciation
+€220,737
Stocks and contracts
-€40,961
Receivables within one year
-€1.0m
Deferred charges and accrued income
+€22,300
Trade debts
+€178,209
Tax, wage and social debts
-€430,045
Advances received
-€12,500
Other debts
+€714,642
Investment (derived)
-€340,815
Investment in fixed assets (net)
-€340,815
Cash 2025
€75,942
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,974,128 | €6,214,029 | +€1.2m | +24.9% |
| Fixed assets | 21/28 | €477,131 | €597,210 | +€120,078 | +25.2% |
| Intangible fixed assets | 21 | €102,614 | €17,450 | -€85,164 | -83.0% |
| Tangible fixed assets | 22/27 | €369,401 | €574,771 | +€205,370 | +55.6% |
| Plant, machinery and equipment | 23 | €170,284 | €159,286 | -€10,998 | -6.5% |
| Furniture and vehicles | 24 | €176,784 | €396,224 | +€219,440 | +124.1% |
| Other tangible fixed assets | 26 | €22,333 | €19,261 | -€3,072 | -13.8% |
| Financial fixed assets | 28 | €5,116 | €4,988 | -€128 | -2.5% |
| Other financial fixed assets | 284/8 | - | €4,988 | +€4,988 | |
| Amounts receivable and cash guarantees | 285/8 | - | €4,988 | +€4,988 | |
| Current assets | 29/58 | €4,496,997 | €5,616,820 | +€1.1m | +24.9% |
| Stocks and contracts in progress | 3 | €251,064 | €292,025 | +€40,961 | +16.3% |
| Stocks | 30/36 | €251,064 | €292,025 | +€40,961 | +16.3% |
| Raw materials and consumables | 30/31 | - | €110,817 | +€110,817 | |
| Goods purchased for resale | 34 | - | €181,208 | +€181,208 | |
| Amounts receivable within one year | 40/41 | €4,159,945 | €5,196,101 | +€1.0m | +24.9% |
| Trade receivables | 40 | €1,661,003 | €1,753,680 | +€92,678 | +5.6% |
| Other amounts receivable | 41 | €2,498,943 | €3,442,421 | +€943,478 | +37.8% |
| Cash at bank and in hand | 54/58 | €10,936 | €75,942 | +€65,006 | +594.4% |
| Deferred charges and accrued income | 490/1 | €75,052 | €52,752 | -€22,300 | -29.7% |
| Total equity and liabilities | 10/49 | €4,974,128 | €6,214,029 | +€1.2m | +24.9% |
| Equity | 10/15 | €3,968,801 | €4,758,397 | +€789,596 | +19.9% |
| Contributions | 10/11 | €998,750 | €998,750 | = | 0.0% |
| Capital | 10 | €998,750 | €998,750 | = | 0.0% |
| Issued capital | 100 | €998,750 | €998,750 | = | 0.0% |
| Reserves | 13 | €100,296 | €100,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,875 | €99,875 | = | 0.0% |
| Legal reserve | 130 | €99,875 | €99,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €421 | €421 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,869,755 | €3,659,350 | +€789,596 | +27.5% |
| Amounts payable | 17/49 | €1,005,327 | €1,455,633 | +€450,306 | +44.8% |
| Amounts payable within one year | 42/48 | €1,005,327 | €1,455,633 | +€450,306 | +44.8% |
| Trade debts | 44 | €275,465 | €453,674 | +€178,209 | +64.7% |
| Suppliers | 440/4 | €275,465 | €453,674 | +€178,209 | +64.7% |
| Advances received on contracts in progress | 46 | €17,716 | €5,216 | -€12,500 | -70.6% |
| Taxes, remuneration and social security | 45 | €712,147 | €282,101 | -€430,045 | -60.4% |
| Taxes | 450/3 | €485,703 | €44,295 | -€441,408 | -90.9% |
| Remuneration and social security | 454/9 | €226,444 | €237,806 | +€11,362 | +5.0% |
| Other amounts payable | 47/48 | - | €714,642 | +€714,642 | |
| Operating income | 70/76A | - | €14,901,372 | +€14.9m | |
| Turnover | 70 | €14,510,443 | €14,599,063 | +€88,620 | +0.6% |
| Other operating income | 74 | - | €294,953 | +€294,953 | |
| Non-recurring operating income | 76A | €1,240 | €7,356 | +€6,116 | +493.4% |
| Operating charges | 60/66A | - | €14,145,658 | +€14.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,356,385 | - | -€10.4m | |
| Goods for resale, raw materials and consumables | 60 | - | €9,223,768 | +€9.2m | |
| Purchases | 600/8 | - | €9,264,729 | +€9.3m | |
| Change in stocks: decrease (increase) | 609 | - | -€40,961 | -€40,961 | |
| Services and other goods | 61 | - | €1,899,950 | +€1.9m | |
| Remuneration, social security and pensions | 62 | €2,576,598 | €2,475,998 | -€100,601 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,900 | €220,737 | -€7,163 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,417 | €10,135 | +€18,552 | |
| Other operating charges | 640/8 | €57,770 | €25,493 | -€32,277 | -55.9% |
| Non-recurring operating charges | 66A | €981 | €289,577 | +€288,596 | +29406.2% |
| Gross operating margin | 9900 | €4,271,509 | - | -€4.3m | |
| Operating profit (loss) | 9901 | €1,416,675 | €755,714 | -€660,962 | -46.7% |
| Financial income | 75/76B | €98,368 | €116,347 | +€17,979 | +18.3% |
| Recurring financial income | 75 | €98,368 | €116,347 | +€17,979 | +18.3% |
| Income from current assets | 751 | - | €34,650 | +€34,650 | |
| Other financial income | 752/9 | - | €81,697 | +€81,697 | |
| Financial charges | 65/66B | €82,443 | €82,465 | +€22 | 0.0% |
| Recurring financial charges | 65 | €82,443 | €82,465 | +€22 | 0.0% |
| Debt charges | 650 | - | €24,968 | +€24,968 | |
| Other financial charges | 652/9 | - | €57,497 | +€57,497 | |
| Profit (loss) for the period before taxes | 9903 | €1,432,601 | €789,596 | -€643,005 | -44.9% |
| Income taxes | 67/77 | €430,094 | - | -€430,094 | |
| Profit (loss) for the period | 9904 | €1,002,507 | €789,596 | -€212,911 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,002,507 | €789,596 | -€212,911 | -21.2% |
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 3 October 2026 via checked.be.