Isonuc: 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.
Isonuc
Largest movements
- Cash +€300,074
up €300,074 (+30.2%), from €994,450 to €1.3m
mainly Net result for the year (+€304,657) and Other debts (+€137,347)
- Reserves +€180,657
up €180,657 (+13.0%), from €1.4m to €1.6m
of which Tax-exempt reserves: +€126,300
- Other debts +€137,347
up €137,347 (+62.9%), from €218,239 to €355,585
- Gross operating margin +€39,755
up €39,755 (+9.6%), from €413,444 to €453,199
- Taxes -€21,965
down €21,965 (-15.7%), from €139,767 to €117,802
- Financial charges +€10,797
up €10,797 (+64.1%), from €16,852 to €27,649
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 | €1,853,377 | €2,142,680 | +€289,304 | +15.6% |
| Fixed assets | 21/28 | €304,961 | €297,613 | -€7,348 | -2.4% |
| Tangible fixed assets | 22/27 | €304,961 | €297,613 | -€7,348 | -2.4% |
| Land and buildings | 22 | €302,473 | €294,738 | -€7,735 | -2.6% |
| Plant, machinery and equipment | 23 | €838 | €456 | -€382 | -45.6% |
| Furniture and vehicles | 24 | €1,650 | €2,419 | +€768 | +46.6% |
| Current assets | 29/58 | €1,548,416 | €1,845,067 | +€296,652 | +19.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €348,677 | €348,677 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €994,450 | €1,294,524 | +€300,074 | +30.2% |
| Deferred charges and accrued income | 490/1 | €205,288 | €201,866 | -€3,422 | -1.7% |
| Total equity and liabilities | 10/49 | €1,853,377 | €2,142,680 | +€289,304 | +15.6% |
| Equity | 10/15 | €1,412,177 | €1,592,835 | +€180,657 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,393,335 | €1,573,993 | +€180,657 | +13.0% |
| Tax-exempt reserves | 132 | €0 | €126,300 | +€126,300 | |
| Distributable reserves | 133 | €1,393,335 | €1,447,693 | +€54,357 | +3.9% |
| Profit (loss) carried forward | 14 | €6,442 | €6,442 | = | 0.0% |
| Amounts payable | 17/49 | €441,200 | €549,846 | +€108,646 | +24.6% |
| Amounts payable after more than one year | 17 | €149,022 | €132,670 | -€16,352 | -11.0% |
| Financial debts | 170/4 | €149,022 | €132,670 | -€16,352 | -11.0% |
| Amounts payable within one year | 42/48 | €292,178 | €417,176 | +€124,998 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €15,770 | €16,352 | +€582 | +3.7% |
| Trade debts | 44 | €1,634 | €402 | -€1,233 | -75.4% |
| Suppliers | 440/4 | €1,634 | €402 | -€1,233 | -75.4% |
| Taxes, remuneration and social security | 45 | €56,535 | €44,837 | -€11,698 | -20.7% |
| Taxes | 450/3 | €56,535 | €31,087 | -€25,448 | -45.0% |
| Remuneration and social security | 454/9 | - | €13,750 | +€13,750 | |
| Other amounts payable | 47/48 | €218,239 | €355,585 | +€137,347 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,694 | €9,077 | -€616 | -6.4% |
| Other operating charges | 640/8 | €405 | €537 | +€132 | +32.6% |
| Gross operating margin | 9900 | €413,444 | €453,199 | +€39,755 | +9.6% |
| Operating profit (loss) | 9901 | €403,345 | €443,584 | +€40,240 | +10.0% |
| Financial income | 75/76B | €4,690 | €6,524 | +€1,834 | +39.1% |
| Recurring financial income | 75 | €4,690 | €6,524 | +€1,834 | +39.1% |
| Financial charges | 65/66B | €16,852 | €27,649 | +€10,797 | +64.1% |
| Recurring financial charges | 65 | €16,852 | €27,649 | +€10,797 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €391,183 | €422,459 | +€31,276 | +8.0% |
| Income taxes | 67/77 | €139,767 | €117,802 | -€21,965 | -15.7% |
| Profit (loss) for the period | 9904 | €251,416 | €304,657 | +€53,241 | +21.2% |
| Transfer from tax-exempt reserves | 789 | €213,600 | €0 | -€213,600 | -100.0% |
| Transfer to tax-exempt reserves | 689 | - | €126,300 | +€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €465,016 | €178,357 | -€286,659 | -61.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.