ISONATUR: 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.
ISONATUR
Largest movements
- Receivables within one year -€13,024
down €13,024 (-73.2%), from €17,788 to €4,764
of which Trade receivables: -€7,809
- Stocks and contracts -€3,069
down €3,069 (-20.7%), from €14,811 to €11,743
- Cash -€1,568
down €1,568 (-13.7%), from €11,432 to €9,864
mainly Net result for the year (-€11,197) and Advances received (-€7,943)
- Tangible fixed assets -€1,334
down €1,334 (-31.7%), from €4,210 to €2,876
of which Furniture and vehicles: -€934
- Profit (loss) carried forward -€11,197
down €11,197 (-99.1%), from €11,298 to €101
- Advances received -€7,943
no longer reported in 2025 (was €7,943)
- Trade debts +€1,668
up €1,668 (+315.8%), from €528 to €2,196
- Tax, wage and social debts -€1,569
down €1,569 (-72.0%), from €2,180 to €611
- Gross operating margin -€25,315
down €25,315, from €18,381 to -€6,935
- Staff costs -€2,436
down €2,436 (-59.5%), from €4,091 to €1,655
- Taxes -€2,093
down €2,093 (-89.0%), from €2,351 to €258
- Depreciation +€740
up €740 (+124.4%), from €595 to €1,334
- Other operating charges +€391
up €391 (+123.0%), from €318 to €709
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 | €49,541 | €30,756 | -€18,786 | -37.9% |
| Fixed assets | 21/28 | €4,410 | €3,281 | -€1,129 | -25.6% |
| Tangible fixed assets | 22/27 | €4,210 | €2,876 | -€1,334 | -31.7% |
| Plant, machinery and equipment | 23 | €1,603 | €1,203 | -€401 | -25.0% |
| Furniture and vehicles | 24 | €2,607 | €1,673 | -€934 | -35.8% |
| Financial fixed assets | 28 | €200 | €405 | +€205 | +102.5% |
| Current assets | 29/58 | €45,131 | €27,475 | -€17,656 | -39.1% |
| Stocks and contracts in progress | 3 | €14,811 | €11,743 | -€3,069 | -20.7% |
| Stocks | 30/36 | €14,811 | €11,743 | -€3,069 | -20.7% |
| Amounts receivable within one year | 40/41 | €17,788 | €4,764 | -€13,024 | -73.2% |
| Trade receivables | 40 | €8,476 | €667 | -€7,809 | -92.1% |
| Other amounts receivable | 41 | €9,312 | €4,097 | -€5,216 | -56.0% |
| Cash at bank and in hand | 54/58 | €11,432 | €9,864 | -€1,568 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,104 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €49,541 | €30,756 | -€18,786 | -37.9% |
| Equity | 10/15 | €38,854 | €27,657 | -€11,197 | -28.8% |
| Contributions | 10/11 | €27,400 | €27,400 | = | 0.0% |
| Reserves | 13 | €157 | €157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €157 | €157 | = | 0.0% |
| Reserves not available under the articles | 1311 | €157 | €157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,298 | €101 | -€11,197 | -99.1% |
| Amounts payable | 17/49 | €10,687 | €3,098 | -€7,589 | -71.0% |
| Amounts payable within one year | 42/48 | €10,651 | €3,091 | -€7,561 | -71.0% |
| Trade debts | 44 | €528 | €2,196 | +€1,668 | +315.8% |
| Suppliers | 440/4 | €528 | €2,196 | +€1,668 | +315.8% |
| Advances received on contracts in progress | 46 | €7,943 | - | -€7,943 | |
| Taxes, remuneration and social security | 45 | €2,180 | €611 | -€1,569 | -72.0% |
| Taxes | 450/3 | €2,180 | €611 | -€1,569 | -72.0% |
| Other amounts payable | 47/48 | - | €284 | +€284 | |
| Accrued charges and deferred income | 492/3 | €36 | €7 | -€28 | -79.0% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Remuneration, social security and pensions | 62 | €4,091 | €1,655 | -€2,436 | -59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €1,334 | +€740 | +124.4% |
| Other operating charges | 640/8 | €318 | €709 | +€391 | +123.0% |
| Gross operating margin | 9900 | €18,381 | -€6,935 | -€25,315 | |
| Operating profit (loss) | 9901 | €13,377 | -€10,633 | -€24,010 | |
| Financial income | 75/76B | €217 | €38 | -€179 | -82.7% |
| Recurring financial income | 75 | €217 | €38 | -€179 | -82.7% |
| Financial charges | 65/66B | €412 | €344 | -€69 | -16.6% |
| Recurring financial charges | 65 | €412 | €344 | -€69 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €13,182 | -€10,939 | -€24,121 | |
| Income taxes | 67/77 | €2,351 | €258 | -€2,093 | -89.0% |
| Profit (loss) for the period | 9904 | €10,831 | -€11,197 | -€22,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,831 | -€11,197 | -€22,028 |
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 10 October 2026 via checked.be.