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
- Current investments -€57,000
down €57,000 (-100%), from €57,000 to €0
- Receivables within one year +€21,675
up €21,675 (+98.3%), from €22,050 to €43,725
of which Other amounts receivable: +€22,216
- Cash +€17,613
up €17,613 (+67.3%), from €26,168 to €43,780
mainly Net result for the year (+€78,007) and Current investments (+€57,000)
- Other debts -€16,497
down €16,497 (-17.5%), from €94,497 to €78,000
- Gross operating margin -€15,836
down €15,836 (-13.6%), from €116,483 to €100,647
- Financial charges -€4,732
down €4,732 (-96.5%), from €4,904 to €172
- Taxes -€3,169
down €3,169 (-12.3%), from €25,683 to €22,515
- Financial income -€2,900
down €2,900 (-56.1%), from €5,173 to €2,272
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 | €127,098 | €110,188 | -€16,910 | -13.3% |
| Fixed assets | 21/28 | €1,874 | €3,031 | +€1,156 | +61.7% |
| Tangible fixed assets | 22/27 | €1,874 | €3,031 | +€1,156 | +61.7% |
| Furniture and vehicles | 24 | €1,874 | €1,446 | -€428 | -22.9% |
| Other tangible fixed assets | 26 | - | €1,585 | +€1,585 | |
| Current assets | 29/58 | €125,224 | €107,158 | -€18,066 | -14.4% |
| Amounts receivable within one year | 40/41 | €22,050 | €43,725 | +€21,675 | +98.3% |
| Trade receivables | 40 | €14,623 | €14,082 | -€541 | -3.7% |
| Other amounts receivable | 41 | €7,427 | €29,643 | +€22,216 | +299% |
| Current investments | 50/53 | €57,000 | €0 | -€57,000 | -100% |
| Cash at bank and in hand | 54/58 | €26,168 | €43,780 | +€17,613 | +67.3% |
| Deferred charges and accrued income | 490/1 | €20,006 | €19,653 | -€353 | -1.8% |
| Total equity and liabilities | 10/49 | €127,098 | €110,188 | -€16,910 | -13.3% |
| Equity | 10/15 | €23,173 | €23,180 | +€7 | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,623 | €4,630 | +€7 | +0.2% |
| Distributable reserves | 133 | €4,623 | €4,630 | +€7 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,925 | €87,008 | -€16,917 | -16.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,925 | €87,008 | -€16,917 | -16.3% |
| Trade debts | 44 | €571 | €865 | +€294 | +51.5% |
| Suppliers | 440/4 | €571 | €865 | +€294 | +51.5% |
| Taxes, remuneration and social security | 45 | €8,858 | €8,143 | -€714 | -8.1% |
| Taxes | 450/3 | €8,858 | €8,143 | -€714 | -8.1% |
| Other amounts payable | 47/48 | €94,497 | €78,000 | -€16,497 | -17.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €491 | +€224 | +83.6% |
| Other operating charges | 640/8 | €1,038 | €1,734 | +€696 | +67.0% |
| Gross operating margin | 9900 | €116,483 | €100,647 | -€15,836 | -13.6% |
| Operating profit (loss) | 9901 | €115,177 | €98,421 | -€16,755 | -14.5% |
| Financial income | 75/76B | €5,173 | €2,272 | -€2,900 | -56.1% |
| Recurring financial income | 75 | €5,173 | €2,272 | -€2,900 | -56.1% |
| Financial charges | 65/66B | €4,904 | €172 | -€4,732 | -96.5% |
| Recurring financial charges | 65 | €4,904 | €172 | -€4,732 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €115,445 | €100,522 | -€14,923 | -12.9% |
| Income taxes | 67/77 | €25,683 | €22,515 | -€3,169 | -12.3% |
| Profit (loss) for the period | 9904 | €89,762 | €78,007 | -€11,755 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,762 | €78,007 | -€11,755 | -13.1% |
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 18 October 2026 via checked.be.