ISONEST: 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.
ISONEST
Largest movements
- Cash -€40,770
down €40,770 (-52.3%), from €77,930 to €37,160
mainly Investment in fixed assets (net) (-€21,583) and Receivables within one year (-€21,094)
- Receivables within one year +€21,094
up €21,094 (+74.8%), from €28,202 to €49,296
of which Trade receivables: +€25,821
- Tangible fixed assets +€17,760
new in 2025: €17,760
- Stocks and contracts +€9,153
up €9,153 (+153%), from €6,000 to €15,153
- Deferred charges and accrued income -€6,823
down €6,823 (-93.9%), from €7,263 to €440
- Profit (loss) carried forward +€20,123
up €20,123 (+292%), from €6,886 to €27,009
- Trade debts -€19,503
down €19,503 (-40.9%), from €47,715 to €28,212
- Advances received -€16,380
down €16,380 (-31.2%), from €52,485 to €36,105
- Other debts +€14,900
up €14,900 (+3,044%), from €490 to €15,390
- Gross operating margin +€21,082
up €21,082 (+172%), from €12,241 to €33,322
- Taxes +€4,396
up €4,396 (+190%), from €2,311 to €6,708
- Depreciation +€3,026
up €3,026 (+146%), from €2,072 to €5,099
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.
Derived cash bridge
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 | €131,387 | €130,527 | -€860 | -0.7% |
| Fixed assets | 21/28 | €11,993 | €28,477 | +€16,485 | +137% |
| Intangible fixed assets | 21 | €11,993 | €10,718 | -€1,275 | -10.6% |
| Tangible fixed assets | 22/27 | - | €17,760 | +€17,760 | |
| Plant, machinery and equipment | 23 | - | €17,760 | +€17,760 | |
| Current assets | 29/58 | €119,394 | €102,049 | -€17,345 | -14.5% |
| Stocks and contracts in progress | 3 | €6,000 | €15,153 | +€9,153 | +153% |
| Stocks | 30/36 | €6,000 | €15,153 | +€9,153 | +153% |
| Amounts receivable within one year | 40/41 | €28,202 | €49,296 | +€21,094 | +74.8% |
| Trade receivables | 40 | €18,192 | €44,013 | +€25,821 | +142% |
| Other amounts receivable | 41 | €10,010 | €5,283 | -€4,726 | -47.2% |
| Cash at bank and in hand | 54/58 | €77,930 | €37,160 | -€40,770 | -52.3% |
| Deferred charges and accrued income | 490/1 | €7,263 | €440 | -€6,823 | -93.9% |
| Total equity and liabilities | 10/49 | €131,387 | €130,527 | -€860 | -0.7% |
| Equity | 10/15 | €26,886 | €47,009 | +€20,123 | +74.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,886 | €27,009 | +€20,123 | +292% |
| Amounts payable | 17/49 | €104,501 | €83,518 | -€20,983 | -20.1% |
| Amounts payable within one year | 42/48 | €103,001 | €82,018 | -€20,983 | -20.4% |
| Trade debts | 44 | €47,715 | €28,212 | -€19,503 | -40.9% |
| Suppliers | 440/4 | €47,715 | €28,212 | -€19,503 | -40.9% |
| Advances received on contracts in progress | 46 | €52,485 | €36,105 | -€16,380 | -31.2% |
| Taxes, remuneration and social security | 45 | €2,311 | €2,311 | = | 0.0% |
| Taxes | 450/3 | €2,311 | €2,311 | = | 0.0% |
| Other amounts payable | 47/48 | €490 | €15,390 | +€14,900 | +3,044% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,072 | €5,099 | +€3,026 | +146% |
| Other operating charges | 640/8 | €543 | €795 | +€252 | +46.4% |
| Gross operating margin | 9900 | €12,241 | €33,322 | +€21,082 | +172% |
| Operating profit (loss) | 9901 | €9,626 | €27,429 | +€17,803 | +185% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €428 | €599 | +€170 | +39.8% |
| Recurring financial charges | 65 | €428 | €599 | +€170 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €9,197 | €26,830 | +€17,633 | +192% |
| Income taxes | 67/77 | €2,311 | €6,708 | +€4,396 | +190% |
| Profit (loss) for the period | 9904 | €6,886 | €20,123 | +€13,237 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €6,886 | €20,123 | +€13,237 | +192% |
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 16 October 2026 via checked.be.