ISONOMIA: 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.
ISONOMIA
Largest movements
- Tangible fixed assets -€48,308
down €48,308 (-18.5%), from €260,966 to €212,658
- Receivables within one year +€9,685
up €9,685 (+18.2%), from €53,230 to €62,915
of which Other amounts receivable: +€9,829
- Deferred charges and accrued income +€8,388
up €8,388 (+507.0%), from €1,655 to €10,043
- Debts after one year -€33,564
down €33,564 (-15.0%), from €223,232 to €189,668
- Other debts -€15,000
down €15,000 (-94.7%), from €15,833 to €833
- Reserves +€10,568
up €10,568 (+23.6%), from €44,711 to €55,279
- Gross operating margin -€58,619
down €58,619 (-43.3%), from €135,342 to €76,723
- Taxes -€13,275
down €13,275 (-58.9%), from €22,534 to €9,259
- Depreciation +€8,351
up €8,351 (+20.9%), from €39,977 to €48,327
- Financial income +€1,538
up €1,538 (+157.4%), from €977 to €2,516
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 | €334,191 | €302,598 | -€31,593 | -9.5% |
| Fixed assets | 21/28 | €260,966 | €212,658 | -€48,308 | -18.5% |
| Tangible fixed assets | 22/27 | €260,966 | €212,658 | -€48,308 | -18.5% |
| Plant, machinery and equipment | 23 | €37,930 | €23,009 | -€14,920 | -39.3% |
| Furniture and vehicles | 24 | €114,986 | €91,889 | -€23,097 | -20.1% |
| Other tangible fixed assets | 26 | €108,051 | €97,760 | -€10,291 | -9.5% |
| Current assets | 29/58 | €73,225 | €89,939 | +€16,715 | +22.8% |
| Amounts receivable within one year | 40/41 | €53,230 | €62,915 | +€9,685 | +18.2% |
| Trade receivables | 40 | €143 | - | -€143 | |
| Other amounts receivable | 41 | €53,087 | €62,915 | +€9,829 | +18.5% |
| Cash at bank and in hand | 54/58 | €18,340 | €16,981 | -€1,359 | -7.4% |
| Deferred charges and accrued income | 490/1 | €1,655 | €10,043 | +€8,388 | +507.0% |
| Total equity and liabilities | 10/49 | €334,191 | €302,598 | -€31,593 | -9.5% |
| Equity | 10/15 | €57,111 | €67,679 | +€10,568 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,711 | €55,279 | +€10,568 | +23.6% |
| Distributable reserves | 133 | €44,711 | €55,279 | +€10,568 | +23.6% |
| Amounts payable | 17/49 | €277,079 | €234,918 | -€42,161 | -15.2% |
| Amounts payable after more than one year | 17 | €223,232 | €189,668 | -€33,564 | -15.0% |
| Financial debts | 170/4 | €223,232 | €189,668 | -€33,564 | -15.0% |
| Amounts payable within one year | 42/48 | €53,542 | €45,040 | -€8,502 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €35,855 | €39,093 | +€3,238 | +9.0% |
| Trade debts | 44 | €810 | €2,851 | +€2,042 | +252.1% |
| Suppliers | 440/4 | €810 | €2,851 | +€2,042 | +252.1% |
| Taxes, remuneration and social security | 45 | €1,044 | €2,263 | +€1,219 | +116.7% |
| Taxes | 450/3 | €1,044 | €2,263 | +€1,219 | +116.7% |
| Other amounts payable | 47/48 | €15,833 | €833 | -€15,000 | -94.7% |
| Accrued charges and deferred income | 492/3 | €306 | €210 | -€95 | -31.2% |
| Non-recurring operating income | 76A | €11,030 | - | -€11,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,977 | €48,327 | +€8,351 | +20.9% |
| Other operating charges | 640/8 | €1,173 | €2,293 | +€1,120 | +95.5% |
| Non-recurring operating charges | 66A | €1,519 | €765 | -€754 | -49.6% |
| Gross operating margin | 9900 | €135,342 | €76,723 | -€58,619 | -43.3% |
| Operating profit (loss) | 9901 | €92,673 | €25,337 | -€67,336 | -72.7% |
| Financial income | 75/76B | €977 | €2,516 | +€1,538 | +157.4% |
| Recurring financial income | 75 | €977 | €2,516 | +€1,538 | +157.4% |
| Financial charges | 65/66B | €6,495 | €7,193 | +€698 | +10.7% |
| Recurring financial charges | 65 | €6,495 | €7,193 | +€698 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €87,156 | €20,660 | -€66,495 | -76.3% |
| Income taxes | 67/77 | €22,534 | €9,259 | -€13,275 | -58.9% |
| Profit (loss) for the period | 9904 | €64,621 | €11,401 | -€53,220 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,621 | €11,401 | -€53,220 | -82.4% |
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 6 October 2026 via checked.be.