ISORUCHE: 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.
ISORUCHE
Largest movements
- Cash -€1,471
down €1,471 (-77.8%), from €1,890 to €419
mainly Net result for the year (-€2,879) and Receivables within one year (-€342)
- Receivables within one year +€342
up €342 (+12.1%), from €2,836 to €3,178
- Financial fixed assets -€250
down €250 (-100%), from €250 to €0
- Profit (loss) carried forward -€2,879
down €2,879 (-72.2%), from -€3,987 to -€6,866
- Other debts +€1,500
up €1,500 (+9.0%), from €16,613 to €18,113
- Gross operating margin +€686
up €686 (+28.5%), from -€2,403 to -€1,717
- Other operating charges -€358
down €358 (-35.4%), from €1,013 to €655
- Financial charges -€64
down €64 (-11.1%), from €571 to €507
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 | €16,226 | €14,847 | -€1,379 | -8.5% |
| Fixed assets | 21/28 | €11,500 | €11,250 | -€250 | -2.2% |
| Tangible fixed assets | 22/27 | €11,250 | €11,250 | = | 0.0% |
| Assets under construction and advance payments | 27 | €11,250 | €11,250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €4,726 | €3,597 | -€1,129 | -23.9% |
| Amounts receivable within one year | 40/41 | €2,836 | €3,178 | +€342 | +12.1% |
| Other amounts receivable | 41 | €2,836 | €3,178 | +€342 | +12.1% |
| Cash at bank and in hand | 54/58 | €1,890 | €419 | -€1,471 | -77.8% |
| Total equity and liabilities | 10/49 | €16,226 | €14,847 | -€1,379 | -8.5% |
| Equity | 10/15 | -€387 | -€3,266 | -€2,879 | -745% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,987 | -€6,866 | -€2,879 | -72.2% |
| Amounts payable | 17/49 | €16,613 | €18,113 | +€1,500 | +9.0% |
| Amounts payable within one year | 42/48 | €16,613 | €18,113 | +€1,500 | +9.0% |
| Other amounts payable | 47/48 | €16,613 | €18,113 | +€1,500 | +9.0% |
| Other operating charges | 640/8 | €1,013 | €655 | -€358 | -35.4% |
| Gross operating margin | 9900 | -€2,403 | -€1,717 | +€686 | +28.5% |
| Operating profit (loss) | 9901 | -€3,416 | -€2,372 | +€1,044 | +30.6% |
| Financial charges | 65/66B | €571 | €507 | -€64 | -11.1% |
| Recurring financial charges | 65 | €571 | €507 | -€64 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,987 | -€2,879 | +€1,108 | +27.8% |
| Profit (loss) for the period | 9904 | -€3,987 | -€2,879 | +€1,108 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,987 | -€2,879 | +€1,108 | +27.8% |
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 13 October 2026 via checked.be.