ISOMED: 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.
ISOMED
Largest movements
- Cash -€317,104
down €317,104 (-72.3%), from €438,655 to €121,551
mainly Net result for the year (-€196,645) and Investment in fixed assets (net) (-€134,091)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets +€44,956
up €44,956 (+1.5%), from €3.1m to €3.1m
of which Furniture and vehicles: +€65,755
- Receivables within one year +€40,601
up €40,601 (+220.2%), from €18,438 to €59,039
- Profit (loss) carried forward -€173,349
down €173,349 (-39.7%), from -€436,483 to -€609,832
- Gross operating margin -€65,678
down €65,678 (-2251.7%), from -€2,917 to -€68,595
- Depreciation +€55,483
up €55,483 (+164.9%), from €33,652 to €89,135
- Other operating charges +€5,005
up €5,005 (+86.1%), from €5,815 to €10,820
- Financial charges +€2,124
up €2,124 (+6.2%), from €34,207 to €36,331
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 | €4,021,061 | €3,889,725 | -€131,336 | -3.3% |
| Fixed assets | 21/28 | €3,561,862 | €3,606,818 | +€44,956 | +1.3% |
| Tangible fixed assets | 22/27 | €3,081,007 | €3,125,963 | +€44,956 | +1.5% |
| Land and buildings | 22 | €3,062,750 | €3,032,913 | -€29,837 | -1.0% |
| Plant, machinery and equipment | 23 | €12,463 | €21,501 | +€9,038 | +72.5% |
| Furniture and vehicles | 24 | €5,794 | €71,549 | +€65,755 | +1134.9% |
| Financial fixed assets | 28 | €480,855 | €480,855 | = | 0.0% |
| Current assets | 29/58 | €459,199 | €282,907 | -€176,292 | -38.4% |
| Amounts receivable within one year | 40/41 | €18,438 | €59,039 | +€40,601 | +220.2% |
| Other amounts receivable | 41 | €18,438 | €59,039 | +€40,601 | +220.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €438,655 | €121,551 | -€317,104 | -72.3% |
| Deferred charges and accrued income | 490/1 | €2,106 | €2,317 | +€211 | +10.0% |
| Total equity and liabilities | 10/49 | €4,021,061 | €3,889,725 | -€131,336 | -3.3% |
| Equity | 10/15 | €2,137,391 | €1,940,746 | -€196,645 | -9.2% |
| Contributions | 10/11 | €2,021,167 | €2,021,167 | = | 0.0% |
| Reserves | 13 | €552,706 | €529,411 | -€23,295 | -4.2% |
| Tax-exempt reserves | 132 | €528,335 | €505,039 | -€23,295 | -4.4% |
| Distributable reserves | 133 | €24,371 | €24,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€436,483 | -€609,832 | -€173,349 | -39.7% |
| Provisions and deferred taxes | 16 | €272,097 | €264,332 | -€7,765 | -2.9% |
| Deferred taxes | 168 | €272,097 | €264,332 | -€7,765 | -2.9% |
| Amounts payable | 17/49 | €1,611,573 | €1,684,647 | +€73,074 | +4.5% |
| Amounts payable within one year | 42/48 | €1,586,879 | €1,657,575 | +€70,696 | +4.5% |
| Trade debts | 44 | €11,249 | €48,895 | +€37,647 | +334.7% |
| Suppliers | 440/4 | €11,249 | €48,895 | +€37,647 | +334.7% |
| Other amounts payable | 47/48 | €1,575,630 | €1,608,680 | +€33,049 | +2.1% |
| Accrued charges and deferred income | 492/3 | €24,694 | €27,072 | +€2,378 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,652 | €89,135 | +€55,483 | +164.9% |
| Other operating charges | 640/8 | €5,815 | €10,820 | +€5,005 | +86.1% |
| Gross operating margin | 9900 | -€2,917 | -€68,595 | -€65,678 | -2251.7% |
| Operating profit (loss) | 9901 | -€42,384 | -€168,550 | -€126,166 | -297.7% |
| Financial income | 75/76B | - | €673 | +€673 | |
| Recurring financial income | 75 | - | €673 | +€673 | |
| Financial charges | 65/66B | €34,207 | €36,331 | +€2,124 | +6.2% |
| Recurring financial charges | 65 | €34,207 | €36,331 | +€2,124 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€76,591 | -€204,208 | -€127,616 | -166.6% |
| Transfer from deferred taxes | 780 | €84 | €7,765 | +€7,681 | +9116.8% |
| Income taxes | 67/77 | - | €202 | +€202 | |
| Profit (loss) for the period | 9904 | -€76,507 | -€196,645 | -€120,137 | -157.0% |
| Transfer from tax-exempt reserves | 789 | €253 | €23,295 | +€23,043 | +9117.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,254 | -€173,349 | -€97,095 | -127.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.