Isorol new: what changed
Isorol new
Largest movements
- Cash +€77,013
up €77,013 (+19.5%), from €394,478 to €471,491
mainly Net result for the year (+€62,044) and Depreciation (+€20,486)
- Tangible fixed assets -€20,486
down €20,486 (-24.8%), from €82,682 to €62,197
of which Furniture and vehicles: -€18,429
- Receivables within one year -€13,799
down €13,799 (-65.4%), from €21,098 to €7,300
of which Other amounts receivable: -€11,631
- Stocks and contracts +€6,434
up €6,434 (+31.6%), from €20,357 to €26,791
- Reserves +€62,044
up €62,044 (+15.3%), from €406,715 to €468,758
of which Distributable reserves: +€62,044
- Tax, wage and social debts -€15,726
down €15,726 (-75.1%), from €20,945 to €5,219
of which Taxes: -€11,097
- Gross operating margin +€5,283
up €5,283 (+4.5%), from €118,349 to €123,632
- Financial income -€5,211
down €5,211 (-48.8%), from €10,688 to €5,477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,615 | €567,779 | +€49,163 | +9.5% |
| Fixed assets | 21/28 | €82,682 | €62,197 | -€20,486 | -24.8% |
| Tangible fixed assets | 22/27 | €82,682 | €62,197 | -€20,486 | -24.8% |
| Plant, machinery and equipment | 23 | €12,069 | €10,013 | -€2,057 | -17.0% |
| Furniture and vehicles | 24 | €70,613 | €52,184 | -€18,429 | -26.1% |
| Current assets | 29/58 | €435,933 | €505,582 | +€69,649 | +16.0% |
| Stocks and contracts in progress | 3 | €20,357 | €26,791 | +€6,434 | +31.6% |
| Stocks | 30/36 | €20,357 | €26,791 | +€6,434 | +31.6% |
| Amounts receivable within one year | 40/41 | €21,098 | €7,300 | -€13,799 | -65.4% |
| Trade receivables | 40 | €4,477 | €2,310 | -€2,167 | -48.4% |
| Other amounts receivable | 41 | €16,621 | €4,990 | -€11,631 | -70.0% |
| Cash at bank and in hand | 54/58 | €394,478 | €471,491 | +€77,013 | +19.5% |
| Total equity and liabilities | 10/49 | €518,615 | €567,779 | +€49,163 | +9.5% |
| Equity | 10/15 | €425,315 | €487,358 | +€62,044 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €406,715 | €468,758 | +€62,044 | +15.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €404,855 | €466,898 | +€62,044 | +15.3% |
| Amounts payable | 17/49 | €93,301 | €80,420 | -€12,880 | -13.8% |
| Amounts payable within one year | 42/48 | €93,301 | €80,420 | -€12,880 | -13.8% |
| Trade debts | 44 | €4,588 | €6,324 | +€1,736 | +37.9% |
| Suppliers | 440/4 | €4,588 | €6,324 | +€1,736 | +37.9% |
| Taxes, remuneration and social security | 45 | €20,945 | €5,219 | -€15,726 | -75.1% |
| Taxes | 450/3 | €16,316 | €5,219 | -€11,097 | -68.0% |
| Remuneration and social security | 454/9 | €4,629 | - | -€4,629 | |
| Other amounts payable | 47/48 | €67,768 | €68,877 | +€1,109 | +1.6% |
| Remuneration, social security and pensions | 62 | €17,885 | €18,408 | +€523 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,715 | €20,486 | -€229 | -1.1% |
| Other operating charges | 640/8 | €871 | €1,092 | +€221 | +25.4% |
| Gross operating margin | 9900 | €118,349 | €123,632 | +€5,283 | +4.5% |
| Operating profit (loss) | 9901 | €78,879 | €83,647 | +€4,768 | +6.0% |
| Financial income | 75/76B | €10,688 | €5,477 | -€5,211 | -48.8% |
| Recurring financial income | 75 | €10,688 | €5,477 | -€5,211 | -48.8% |
| Financial charges | 65/66B | €1,930 | €1,906 | -€24 | -1.3% |
| Recurring financial charges | 65 | €1,930 | €1,906 | -€24 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €87,637 | €87,218 | -€419 | -0.5% |
| Income taxes | 67/77 | €24,321 | €25,174 | +€853 | +3.5% |
| Profit (loss) for the period | 9904 | €63,315 | €62,044 | -€1,272 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,315 | €62,044 | -€1,272 | -2.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.