ISOMOUSSE: 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.
ISOMOUSSE
Largest movements
- Stocks and contracts +€661,739
up €661,739 (+73526.5%), from €900 to €662,639
- Tangible fixed assets -€114,476
down €114,476 (-64.9%), from €176,468 to €61,992
of which Land and buildings: -€118,812
- Receivables within one year +€26,435
up €26,435 (+237.5%), from €11,130 to €37,565
of which Other amounts receivable: +€19,641
- Other debts +€310,486
up €310,486 (+165.8%), from €187,292 to €497,778
- Debts after one year +€279,935
new in 2025: €279,935
- Profit (loss) carried forward -€57,651
down €57,651 (-390.5%), from -€14,762 to -€72,414
- Accrued charges and deferred income +€24,042
up €24,042 (+4371.2%), from €550 to €24,592
- Current portion of long-term debt +€11,094
new in 2025: €11,094
- Financial charges +€33,542
up €33,542 (+31521.2%), from €106 to €33,648
- Depreciation -€13,735
down €13,735 (-39.5%), from €34,770 to €21,036
- Gross operating margin +€5,637
up €5,637 (+90.3%), from -€6,244 to -€607
- Other operating charges +€2,092
up €2,092 (+732.5%), from €286 to €2,377
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 | €196,730 | €769,864 | +€573,134 | +291.3% |
| Fixed assets | 21/28 | €176,468 | €61,992 | -€114,476 | -64.9% |
| Tangible fixed assets | 22/27 | €176,468 | €61,992 | -€114,476 | -64.9% |
| Land and buildings | 22 | €118,812 | €0 | -€118,812 | -100.0% |
| Plant, machinery and equipment | 23 | €20,989 | €52,672 | +€31,684 | +151.0% |
| Furniture and vehicles | 24 | €15,228 | €9,320 | -€5,908 | -38.8% |
| Assets under construction and advance payments | 27 | €21,439 | €0 | -€21,439 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €20,262 | €707,872 | +€687,609 | +3393.5% |
| Stocks and contracts in progress | 3 | €900 | €662,639 | +€661,739 | +73526.5% |
| Stocks | 30/36 | €900 | €662,639 | +€661,739 | +73526.5% |
| Amounts receivable within one year | 40/41 | €11,130 | €37,565 | +€26,435 | +237.5% |
| Trade receivables | 40 | €6,183 | €12,977 | +€6,794 | +109.9% |
| Other amounts receivable | 41 | €4,948 | €24,588 | +€19,641 | +397.0% |
| Cash at bank and in hand | 54/58 | €8,097 | €6,200 | -€1,897 | -23.4% |
| Deferred charges and accrued income | 490/1 | €135 | €1,468 | +€1,333 | +986.3% |
| Total equity and liabilities | 10/49 | €196,730 | €769,864 | +€573,134 | +291.3% |
| Equity | 10/15 | €3,838 | -€53,814 | -€57,651 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,762 | -€72,414 | -€57,651 | -390.5% |
| Amounts payable | 17/49 | €192,892 | €823,677 | +€630,785 | +327.0% |
| Amounts payable after more than one year | 17 | - | €279,935 | +€279,935 | |
| Financial debts | 170/4 | - | €279,935 | +€279,935 | |
| Amounts payable within one year | 42/48 | €192,342 | €519,151 | +€326,809 | +169.9% |
| Current portion of amounts payable after more than one year | 42 | - | €11,094 | +€11,094 | |
| Trade debts | 44 | €5,050 | €10,279 | +€5,229 | +103.5% |
| Suppliers | 440/4 | €5,050 | €10,279 | +€5,229 | +103.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €187,292 | €497,778 | +€310,486 | +165.8% |
| Accrued charges and deferred income | 492/3 | €550 | €24,592 | +€24,042 | +4371.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,770 | €21,036 | -€13,735 | -39.5% |
| Other operating charges | 640/8 | €286 | €2,377 | +€2,092 | +732.5% |
| Gross operating margin | 9900 | -€6,244 | -€607 | +€5,637 | +90.3% |
| Operating profit (loss) | 9901 | -€41,300 | -€24,020 | +€17,280 | +41.8% |
| Financial income | 75/76B | €29 | €17 | -€12 | -42.2% |
| Recurring financial income | 75 | €29 | €17 | -€12 | -42.2% |
| Financial charges | 65/66B | €106 | €33,648 | +€33,542 | +31521.2% |
| Recurring financial charges | 65 | €106 | €33,648 | +€33,542 | +31521.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,377 | -€57,651 | -€16,274 | -39.3% |
| Income taxes | 67/77 | €28 | €0 | -€28 | -100.0% |
| Profit (loss) for the period | 9904 | -€41,405 | -€57,651 | -€16,246 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,405 | -€57,651 | -€16,246 | -39.2% |
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 4 October 2026 via checked.be.