ISOP: 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.
ISOP
Largest movements
- Tangible fixed assets -€2,963
no longer reported in 2025 (was €2,963)
of which Furniture and vehicles: -€2,081
- Cash +€595
up €595 (+24.9%), from €2,389 to €2,984
mainly Investment in fixed assets (net) (+€2,963) and Contributions, distributions and other (+€740)
- Profit (loss) carried forward -€3,007
down €3,007 (-88.9%), from -€3,381 to -€6,388
- Trade debts +€639
new in 2025: €639
- Other operating charges +€2,653
up €2,653 (+253%), from €1,050 to €3,703
- Depreciation -€740
no longer reported in 2025 (was €740)
- Gross operating margin -€695
down €695, from €690 to -€5
- Financial charges +€35
up €35 (+875%), from €4 to €39
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 | €5,352 | €2,984 | -€2,368 | -44.2% |
| Fixed assets | 21/28 | €2,963 | - | -€2,963 | |
| Tangible fixed assets | 22/27 | €2,963 | - | -€2,963 | |
| Plant, machinery and equipment | 23 | €882 | - | -€882 | |
| Furniture and vehicles | 24 | €2,081 | - | -€2,081 | |
| Current assets | 29/58 | €2,389 | €2,984 | +€595 | +24.9% |
| Cash at bank and in hand | 54/58 | €2,389 | €2,984 | +€595 | +24.9% |
| Total equity and liabilities | 10/49 | €5,352 | €2,984 | -€2,368 | -44.2% |
| Equity | 10/15 | €5,352 | €2,345 | -€3,007 | -56.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,233 | €1,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,233 | €1,233 | = | 0.0% |
| Legal reserve | 130 | €1,233 | €1,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,381 | -€6,388 | -€3,007 | -88.9% |
| Amounts payable | 17/49 | - | €639 | +€639 | |
| Amounts payable within one year | 42/48 | - | €639 | +€639 | |
| Trade debts | 44 | - | €639 | +€639 | |
| Suppliers | 440/4 | - | €639 | +€639 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €740 | +€740 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | - | -€740 | |
| Other operating charges | 640/8 | €1,050 | €3,703 | +€2,653 | +253% |
| Gross operating margin | 9900 | €690 | -€5 | -€695 | |
| Operating profit (loss) | 9901 | -€1,100 | -€3,708 | -€2,608 | -237% |
| Financial charges | 65/66B | €4 | €39 | +€35 | +875% |
| Recurring financial charges | 65 | €4 | €39 | +€35 | +875% |
| Profit (loss) for the period before taxes | 9903 | -€1,104 | -€3,747 | -€2,643 | -239% |
| Profit (loss) for the period | 9904 | -€1,104 | -€3,747 | -€2,643 | -239% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,104 | -€3,747 | -€2,643 | -239% |
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 17 October 2026 via checked.be.