Isopearls 2.0: 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.
Isopearls 2.0
Largest movements
- Receivables within one year +€50,000
up €50,000 (+38.5%), from €130,000 to €180,000
- Cash -€30,308
down €30,308 (-15.1%), from €201,269 to €170,961
mainly Contributions, distributions and other (-€300,000) and Receivables within one year (-€50,000)
- Profit (loss) carried forward +€21,848
up €21,848 (+95.6%), from €22,857 to €44,705
- Gross operating margin -€1,230
down €1,230 (-18.3%), from -€6,706 to -€7,936
- Other operating charges -€148
down €148 (-55.2%), from €268 to €120
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 | €631,269 | €650,961 | +€19,692 | +3.1% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €331,269 | €350,961 | +€19,692 | +5.9% |
| Amounts receivable within one year | 40/41 | €130,000 | €180,000 | +€50,000 | +38.5% |
| Other amounts receivable | 41 | €130,000 | €180,000 | +€50,000 | +38.5% |
| Cash at bank and in hand | 54/58 | €201,269 | €170,961 | -€30,308 | -15.1% |
| Total equity and liabilities | 10/49 | €631,269 | €650,961 | +€19,692 | +3.1% |
| Equity | 10/15 | €322,857 | €344,705 | +€21,848 | +6.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,857 | €44,705 | +€21,848 | +95.6% |
| Amounts payable | 17/49 | €308,412 | €306,256 | -€2,156 | -0.7% |
| Amounts payable within one year | 42/48 | €308,243 | €306,256 | -€1,987 | -0.6% |
| Trade debts | 44 | €2,243 | €6,256 | +€4,013 | +179% |
| Suppliers | 440/4 | €2,243 | €6,256 | +€4,013 | +179% |
| Other amounts payable | 47/48 | €306,000 | €300,000 | -€6,000 | -2.0% |
| Accrued charges and deferred income | 492/3 | €169 | - | -€169 | |
| Other operating charges | 640/8 | €268 | €120 | -€148 | -55.2% |
| Gross operating margin | 9900 | -€6,706 | -€7,936 | -€1,230 | -18.3% |
| Operating profit (loss) | 9901 | -€6,974 | -€8,056 | -€1,082 | -15.5% |
| Financial income | 75/76B | €330,000 | €330,000 | = | 0.0% |
| Recurring financial income | 75 | €330,000 | €330,000 | = | 0.0% |
| Financial charges | 65/66B | €169 | €96 | -€73 | -43.1% |
| Recurring financial charges | 65 | €169 | €96 | -€73 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €322,857 | €321,848 | -€1,009 | -0.3% |
| Profit (loss) for the period | 9904 | €322,857 | €321,848 | -€1,009 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €322,857 | €321,848 | -€1,009 | -0.3% |
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 28 October 2026 via checked.be.