ISORROPIA: 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.
ISORROPIA
Largest movements
- Tangible fixed assets -€7,690
down €7,690 (-15.6%), from €49,381 to €41,692
of which Land and buildings: -€4,669
- Cash +€4,306
up €4,306 (+14.6%), from €29,522 to €33,827
mainly Depreciation (+€7,690) and Trade debts (+€4,998)
- Receivables within one year +€1,984
up €1,984 (+47.4%), from €4,189 to €6,173
of which Trade receivables: +€1,996
- Other debts -€5,279
down €5,279 (-35.2%), from €15,000 to €9,722
- Trade debts +€4,998
up €4,998 (+87.6%), from €5,704 to €10,702
- Profit (loss) carried forward -€1,679
down €1,679 (-4.8%), from -€34,904 to -€36,582
- Depreciation -€6,053
down €6,053 (-44.0%), from €13,743 to €7,690
- Gross operating margin -€2,157
down €2,157 (-10.5%), from €20,538 to €18,380
- Staff costs -€1,100
down €1,100 (-14.4%), from €7,615 to €6,515
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 | €83,683 | €81,859 | -€1,824 | -2.2% |
| Fixed assets | 21/28 | €49,381 | €41,692 | -€7,690 | -15.6% |
| Tangible fixed assets | 22/27 | €49,381 | €41,692 | -€7,690 | -15.6% |
| Land and buildings | 22 | €44,783 | €40,114 | -€4,669 | -10.4% |
| Plant, machinery and equipment | 23 | €752 | - | -€752 | |
| Furniture and vehicles | 24 | €3,846 | €1,578 | -€2,269 | -59.0% |
| Current assets | 29/58 | €34,302 | €40,167 | +€5,865 | +17.1% |
| Amounts receivable within one year | 40/41 | €4,189 | €6,173 | +€1,984 | +47.4% |
| Trade receivables | 40 | €4,148 | €6,144 | +€1,996 | +48.1% |
| Other amounts receivable | 41 | €42 | €29 | -€13 | -30.7% |
| Cash at bank and in hand | 54/58 | €29,522 | €33,827 | +€4,306 | +14.6% |
| Deferred charges and accrued income | 490/1 | €591 | €167 | -€424 | -71.7% |
| Total equity and liabilities | 10/49 | €83,683 | €81,859 | -€1,824 | -2.2% |
| Equity | 10/15 | €60,164 | €58,486 | -€1,679 | -2.8% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €8,305 | €8,305 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,305 | €8,305 | = | 0.0% |
| Legal reserve | 130 | €8,305 | €8,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,904 | -€36,582 | -€1,679 | -4.8% |
| Amounts payable | 17/49 | €23,518 | €23,373 | -€145 | -0.6% |
| Amounts payable within one year | 42/48 | €21,770 | €21,588 | -€182 | -0.8% |
| Trade debts | 44 | €5,704 | €10,702 | +€4,998 | +87.6% |
| Suppliers | 440/4 | €5,704 | €10,702 | +€4,998 | +87.6% |
| Advances received on contracts in progress | 46 | €342 | €335 | -€8 | -2.2% |
| Taxes, remuneration and social security | 45 | €723 | €830 | +€107 | +14.7% |
| Taxes | 450/3 | €723 | €126 | -€597 | -82.5% |
| Remuneration and social security | 454/9 | - | €703 | +€703 | |
| Other amounts payable | 47/48 | €15,000 | €9,722 | -€5,279 | -35.2% |
| Accrued charges and deferred income | 492/3 | €1,749 | €1,785 | +€36 | +2.1% |
| Remuneration, social security and pensions | 62 | €7,615 | €6,515 | -€1,100 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,743 | €7,690 | -€6,053 | -44.0% |
| Other operating charges | 640/8 | €4,066 | €4,194 | +€128 | +3.1% |
| Gross operating margin | 9900 | €20,538 | €18,380 | -€2,157 | -10.5% |
| Operating profit (loss) | 9901 | -€4,886 | -€18 | +€4,868 | +99.6% |
| Financial income | 75/76B | €45 | €114 | +€69 | +154% |
| Recurring financial income | 75 | €45 | €114 | +€69 | +154% |
| Financial charges | 65/66B | €1,685 | €1,775 | +€90 | +5.3% |
| Recurring financial charges | 65 | €1,685 | €1,775 | +€90 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,526 | -€1,679 | +€4,847 | +74.3% |
| Profit (loss) for the period | 9904 | -€6,526 | -€1,679 | +€4,847 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,526 | -€1,679 | +€4,847 | +74.3% |
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.