ISOPHONE: 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.
ISOPHONE
Largest movements
- Financial fixed assets +€396,568
new in 2025: €396,568
- Cash +€85,755
up €85,755 (+2927.6%), from €2,929 to €88,684
mainly Debts after one year (+€239,401) and Contributions, distributions and other (+€225,106)
- Tangible fixed assets -€11,055
down €11,055 (-4.4%), from €251,290 to €240,235
- Debts after one year +€239,401
up €239,401 (+123.7%), from €193,497 to €432,898
- Reserves +€165,594
up €165,594 (+2594.0%), from €6,384 to €171,978
of which Distributable reserves: +€165,594
- Profit (loss) carried forward +€35,635
up €35,635 (+51.6%), from -€69,005 to -€33,371
- Contributions +€34,100
up €34,100 (+27.5%), from €123,947 to €158,047
- Gross operating margin +€19,201
up €19,201 (+387.0%), from €4,961 to €24,162
- Other operating charges +€713
up €713 (+34.3%), from €2,082 to €2,795
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 | €254,822 | €733,190 | +€478,369 | +187.7% |
| Fixed assets | 21/28 | €251,290 | €636,802 | +€385,513 | +153.4% |
| Tangible fixed assets | 22/27 | €251,290 | €240,235 | -€11,055 | -4.4% |
| Land and buildings | 22 | €251,290 | €240,235 | -€11,055 | -4.4% |
| Financial fixed assets | 28 | - | €396,568 | +€396,568 | |
| Current assets | 29/58 | €3,532 | €96,388 | +€92,856 | +2628.7% |
| Amounts receivable within one year | 40/41 | €603 | €7,704 | +€7,101 | +1177.3% |
| Trade receivables | 40 | €603 | - | -€603 | |
| Other amounts receivable | 41 | - | €7,704 | +€7,704 | |
| Cash at bank and in hand | 54/58 | €2,929 | €88,684 | +€85,755 | +2927.6% |
| Total equity and liabilities | 10/49 | €254,822 | €733,190 | +€478,369 | +187.7% |
| Equity | 10/15 | €61,325 | €296,654 | +€235,329 | +383.7% |
| Contributions | 10/11 | €123,947 | €158,047 | +€34,100 | +27.5% |
| Reserves | 13 | €6,384 | €171,978 | +€165,594 | +2594.0% |
| Tax-exempt reserves | 132 | €6,384 | €6,384 | = | 0.0% |
| Distributable reserves | 133 | - | €165,594 | +€165,594 | |
| Profit (loss) carried forward | 14 | -€69,005 | -€33,371 | +€35,635 | +51.6% |
| Amounts payable | 17/49 | €193,497 | €436,536 | +€243,040 | +125.6% |
| Amounts payable after more than one year | 17 | €193,497 | €432,898 | +€239,401 | +123.7% |
| Other amounts payable | 178/9 | €193,497 | €432,898 | +€239,401 | +123.7% |
| Amounts payable within one year | 42/48 | - | €3,639 | +€3,639 | |
| Other amounts payable | 47/48 | - | €3,639 | +€3,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,055 | €11,055 | = | 0.0% |
| Other operating charges | 640/8 | €2,082 | €2,795 | +€713 | +34.3% |
| Gross operating margin | 9900 | €4,961 | €24,162 | +€19,201 | +387.0% |
| Operating profit (loss) | 9901 | -€8,175 | €10,313 | +€18,488 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €45 | €90 | +€45 | +100.0% |
| Recurring financial charges | 65 | €45 | €90 | +€45 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,220 | €10,223 | +€18,443 | |
| Profit (loss) for the period | 9904 | -€8,220 | €10,223 | +€18,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,220 | €10,223 | +€18,443 |
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 3 October 2026 via checked.be.