ISOMETRICS: 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.
ISOMETRICS
Largest movements
- Tangible fixed assets -€39,028
no longer reported in 2010 (was €39,028)
- Receivables within one year +€16,874
new in 2010: €16,874
- Stocks and contracts -€7,616
no longer reported in 2010 (was €7,616)
- Cash +€3,550
up €3,550 (+51.7%), from €6,873 to €10,422
- Debts within one year -€43,375
no longer reported in 2010 (was €43,375)
- Profit (loss) carried forward +€17,155
up €17,155 (+19.1%), from -€89,665 to -€72,510
- Gross operating margin +€35,943
up €35,943 (+131.7%), from €27,300 to €63,243
- Depreciation -€10,015
no longer reported in 2010 (was €10,015)
- Taxes +€4,580
up €4,580 (+28360.2%), from €16 to €4,596
From the 2008 result to the 2010 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2008 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,517 | €27,296 | -€26,221 | -49.0% |
| Fixed assets | 21/28 | €39,028 | - | -€39,028 | |
| Tangible fixed assets | 22/27 | €39,028 | - | -€39,028 | |
| Current assets | 29/58 | €14,488 | €27,296 | +€12,808 | +88.4% |
| Stocks and contracts in progress | 3 | €7,616 | - | -€7,616 | |
| Amounts receivable within one year | 40/41 | - | €16,874 | +€16,874 | |
| Cash at bank and in hand | 54/58 | €6,873 | €10,422 | +€3,550 | +51.7% |
| Total equity and liabilities | 10/49 | €53,517 | €27,296 | -€26,221 | -49.0% |
| Equity | 10/15 | €10,141 | €27,296 | +€17,155 | +169.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €50,227 | €50,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,665 | -€72,510 | +€17,155 | +19.1% |
| Amounts payable | 17/49 | €43,375 | - | -€43,375 | |
| Amounts payable within one year | 42/48 | €43,375 | - | -€43,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,015 | - | -€10,015 | |
| Gross operating margin | 9900 | €27,300 | €63,243 | +€35,943 | +131.7% |
| Operating profit (loss) | 9901 | €11,798 | €62,012 | +€50,214 | +425.6% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +1249.0% |
| Recurring financial charges | 65 | €4,771 | €513 | -€4,258 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €7,027 | €21,751 | +€14,724 | +209.5% |
| Income taxes | 67/77 | €16 | €4,596 | +€4,580 | +28360.2% |
| Profit (loss) for the period | 9904 | €7,011 | €17,155 | +€10,144 | +144.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,011 | €17,155 | +€10,144 | +144.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2008 and 30 June 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.