ISOMONT: 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.
ISOMONT
Largest movements
- Receivables within one year +€107,069
up €107,069 (+48.3%), from €221,898 to €328,968
of which Trade receivables: +€100,434
- Cash +€88,213
up €88,213 (+36.3%), from €243,080 to €331,293
mainly Net result for the year (+€108,194) and Tax, wage and social debts (+€78,507)
- Tangible fixed assets -€19,812
down €19,812 (-25.9%), from €76,363 to €56,551
of which Plant, machinery and equipment: -€14,607
- Reserves +€108,194
up €108,194 (+35.7%), from €302,693 to €410,887
of which Distributable reserves: +€108,194
- Tax, wage and social debts +€78,507
up €78,507 (+151.3%), from €51,877 to €130,383
of which Taxes: +€57,508
- Trade debts +€48,499
new in 2025: €48,499
- Current portion of long-term debt -€31,152
down €31,152 (-74.4%), from €41,857 to €10,705
- Other debts -€17,940
down €17,940 (-15.5%), from €115,678 to €97,738
- Gross operating margin -€166,682
down €166,682 (-24.9%), from €668,132 to €501,450
- Staff costs -€25,218
down €25,218 (-8.6%), from €294,253 to €269,035
- Taxes +€16,217
up €16,217 (+42.6%), from €38,071 to €54,288
- Other operating charges +€12,469
up €12,469 (+318.1%), from €3,920 to €16,389
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 | €541,342 | €716,812 | +€175,470 | +32.4% |
| Fixed assets | 21/28 | €76,363 | €56,551 | -€19,812 | -25.9% |
| Tangible fixed assets | 22/27 | €76,363 | €56,551 | -€19,812 | -25.9% |
| Plant, machinery and equipment | 23 | €56,068 | €41,461 | -€14,607 | -26.1% |
| Furniture and vehicles | 24 | €20,295 | €15,090 | -€5,205 | -25.6% |
| Current assets | 29/58 | €464,979 | €660,261 | +€195,282 | +42.0% |
| Amounts receivable within one year | 40/41 | €221,898 | €328,968 | +€107,069 | +48.3% |
| Trade receivables | 40 | €199,364 | €299,799 | +€100,434 | +50.4% |
| Other amounts receivable | 41 | €22,534 | €29,169 | +€6,635 | +29.4% |
| Cash at bank and in hand | 54/58 | €243,080 | €331,293 | +€88,213 | +36.3% |
| Total equity and liabilities | 10/49 | €541,342 | €716,812 | +€175,470 | +32.4% |
| Equity | 10/15 | €321,293 | €429,487 | +€108,194 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,693 | €410,887 | +€108,194 | +35.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €461 | €461 | = | 0.0% |
| Distributable reserves | 133 | €300,372 | €408,566 | +€108,194 | +36.0% |
| Amounts payable | 17/49 | €220,049 | €287,325 | +€67,276 | +30.6% |
| Amounts payable after more than one year | 17 | €10,638 | - | -€10,638 | |
| Financial debts | 170/4 | €10,638 | - | -€10,638 | |
| Amounts payable within one year | 42/48 | €209,412 | €287,325 | +€77,914 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €41,857 | €10,705 | -€31,152 | -74.4% |
| Trade debts | 44 | - | €48,499 | +€48,499 | |
| Suppliers | 440/4 | - | €48,499 | +€48,499 | |
| Taxes, remuneration and social security | 45 | €51,877 | €130,383 | +€78,507 | +151.3% |
| Taxes | 450/3 | €51,877 | €109,385 | +€57,508 | +110.9% |
| Remuneration and social security | 454/9 | - | €20,998 | +€20,998 | |
| Other amounts payable | 47/48 | €115,678 | €97,738 | -€17,940 | -15.5% |
| Remuneration, social security and pensions | 62 | €294,253 | €269,035 | -€25,218 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,922 | €22,737 | +€5,815 | +34.4% |
| Other operating charges | 640/8 | €3,920 | €16,389 | +€12,469 | +318.1% |
| Non-recurring operating charges | 66A | - | €26,425 | +€26,425 | |
| Gross operating margin | 9900 | €668,132 | €501,450 | -€166,682 | -24.9% |
| Operating profit (loss) | 9901 | €353,036 | €166,864 | -€186,172 | -52.7% |
| Financial income | 75/76B | €931 | €50 | -€881 | -94.6% |
| Recurring financial income | 75 | €931 | €50 | -€881 | -94.6% |
| Financial charges | 65/66B | -€646 | €4,432 | +€5,078 | |
| Recurring financial charges | 65 | -€646 | €4,432 | +€5,078 | |
| Profit (loss) for the period before taxes | 9903 | €354,613 | €162,482 | -€192,131 | -54.2% |
| Income taxes | 67/77 | €38,071 | €54,288 | +€16,217 | +42.6% |
| Profit (loss) for the period | 9904 | €316,543 | €108,194 | -€208,349 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €316,543 | €108,194 | -€208,349 | -65.8% |
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 9 October 2026 via checked.be.