Isometry: 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.
Isometry
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€48,795
up €48,795 (+54.1%), from €90,122 to €138,917
mainly Net result for the year (+€58,671) and Current investments (+€50,000)
- Receivables within one year +€10,454
up €10,454 (+85.6%), from €12,210 to €22,664
of which Other amounts receivable: +€11,535
- Deferred charges and accrued income -€8,355
down €8,355 (-97.3%), from €8,585 to €230
- Tax, wage and social debts +€5,332
up €5,332 (+191.1%), from €2,790 to €8,122
of which Taxes: +€7,332
- Reserves -€2,505
down €2,505 (-1.6%), from €154,194 to €151,689
- Other debts -€1,933
no longer reported in 2025 (was €1,933)
- Gross operating margin +€56,463
up €56,463 (+413.7%), from €13,647 to €70,110
- Staff costs -€23,460
down €23,460 (-97.1%), from €24,162 to €702
- Taxes +€12,074
new in 2025: €12,074
- Financial income +€1,592
up €1,592 (+19556.1%), from €8 to €1,600
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 | €160,917 | €161,811 | +€894 | +0.6% |
| Current assets | 29/58 | €160,917 | €161,811 | +€894 | +0.6% |
| Amounts receivable within one year | 40/41 | €12,210 | €22,664 | +€10,454 | +85.6% |
| Trade receivables | 40 | €11,971 | €10,890 | -€1,081 | -9.0% |
| Other amounts receivable | 41 | €239 | €11,774 | +€11,535 | +4821.7% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €90,122 | €138,917 | +€48,795 | +54.1% |
| Deferred charges and accrued income | 490/1 | €8,585 | €230 | -€8,355 | -97.3% |
| Total equity and liabilities | 10/49 | €160,917 | €161,811 | +€894 | +0.6% |
| Equity | 10/15 | €156,194 | €153,689 | -€2,505 | -1.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €154,194 | €151,689 | -€2,505 | -1.6% |
| Distributable reserves | 133 | €154,194 | €151,689 | -€2,505 | -1.6% |
| Amounts payable | 17/49 | €4,723 | €8,122 | +€3,399 | +72.0% |
| Amounts payable within one year | 42/48 | €4,723 | €8,122 | +€3,399 | +72.0% |
| Taxes, remuneration and social security | 45 | €2,790 | €8,122 | +€5,332 | +191.1% |
| Taxes | 450/3 | €790 | €8,122 | +€7,332 | +928.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,933 | - | -€1,933 | |
| Non-recurring operating income | 76A | €3,094 | - | -€3,094 | |
| Remuneration, social security and pensions | 62 | €24,162 | €702 | -€23,460 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | - | -€176 | |
| Other operating charges | 640/8 | €505 | €157 | -€348 | -68.9% |
| Gross operating margin | 9900 | €13,647 | €70,110 | +€56,463 | +413.7% |
| Operating profit (loss) | 9901 | -€11,196 | €69,251 | +€80,447 | |
| Financial income | 75/76B | €8 | €1,600 | +€1,592 | +19556.1% |
| Recurring financial income | 75 | €8 | €1,600 | +€1,592 | +19556.1% |
| Financial charges | 65/66B | €109 | €106 | -€3 | -2.8% |
| Recurring financial charges | 65 | €109 | €106 | -€3 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,296 | €70,745 | +€82,042 | |
| Income taxes | 67/77 | - | €12,074 | +€12,074 | |
| Profit (loss) for the period | 9904 | -€11,296 | €58,671 | +€69,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,296 | €58,671 | +€69,968 |
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.