Isos Management: 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.
Isos Management
Largest movements
- Cash -€10,298
no longer reported in 2025 (was €10,298)
mainly Tax, wage and social debts (-€24,243) and Current portion of long-term debt (-€24,093)
- Receivables within one year +€5,394
up €5,394 (+10.8%), from €50,000 to €55,394
- Other debts +€56,020
up €56,020 (+48.4%), from €115,775 to €171,795
- Tax, wage and social debts -€24,243
down €24,243 (-67.3%), from €36,018 to €11,775
of which Remuneration and social security: -€14,500
- Current portion of long-term debt -€24,093
down €24,093 (-100%), from €24,093 to €0
- Profit (loss) carried forward -€23,612
down €23,612 (-21.0%), from €112,490 to €88,879
- Short-term financial debts +€4,383
new in 2025: €4,383
- Gross operating margin -€38,623
down €38,623, from €26,346 to -€12,277
- Other operating charges +€6,877
up €6,877 (+892%), from €771 to €7,648
- Taxes -€6,144
down €6,144 (-96.1%), from €6,391 to €247
- Financial charges +€360
up €360 (+14.7%), from €2,449 to €2,808
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 | €314,437 | €306,171 | -€8,267 | -2.6% |
| Fixed assets | 21/28 | €251,408 | €250,777 | -€631 | -0.3% |
| Tangible fixed assets | 22/27 | €1,408 | €777 | -€631 | -44.8% |
| Furniture and vehicles | 24 | €1,408 | €777 | -€631 | -44.8% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €63,030 | €55,394 | -€7,636 | -12.1% |
| Amounts receivable within one year | 40/41 | €50,000 | €55,394 | +€5,394 | +10.8% |
| Other amounts receivable | 41 | €50,000 | €55,394 | +€5,394 | +10.8% |
| Cash at bank and in hand | 54/58 | €10,298 | - | -€10,298 | |
| Deferred charges and accrued income | 490/1 | €2,731 | - | -€2,731 | |
| Total equity and liabilities | 10/49 | €314,437 | €306,171 | -€8,267 | -2.6% |
| Equity | 10/15 | €137,490 | €113,879 | -€23,612 | -17.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,490 | €88,879 | -€23,612 | -21.0% |
| Amounts payable | 17/49 | €176,947 | €192,292 | +€15,345 | +8.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €176,947 | €192,292 | +€15,345 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €24,093 | €0 | -€24,093 | -100% |
| Financial debts | 43 | - | €4,383 | +€4,383 | |
| Credit institutions | 430/8 | - | €4,383 | +€4,383 | |
| Trade debts | 44 | €1,061 | €4,339 | +€3,278 | +309% |
| Suppliers | 440/4 | €1,061 | €4,339 | +€3,278 | +309% |
| Taxes, remuneration and social security | 45 | €36,018 | €11,775 | -€24,243 | -67.3% |
| Taxes | 450/3 | €21,518 | €11,775 | -€9,743 | -45.3% |
| Remuneration and social security | 454/9 | €14,500 | €0 | -€14,500 | -100% |
| Other amounts payable | 47/48 | €115,775 | €171,795 | +€56,020 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €631 | +€147 | +30.3% |
| Other operating charges | 640/8 | €771 | €7,648 | +€6,877 | +892% |
| Gross operating margin | 9900 | €26,346 | -€12,277 | -€38,623 | |
| Operating profit (loss) | 9901 | €25,091 | -€20,556 | -€45,647 | |
| Financial charges | 65/66B | €2,449 | €2,808 | +€360 | +14.7% |
| Recurring financial charges | 65 | €2,449 | €2,808 | +€360 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €22,642 | -€23,364 | -€46,006 | |
| Income taxes | 67/77 | €6,391 | €247 | -€6,144 | -96.1% |
| Profit (loss) for the period | 9904 | €16,251 | -€23,612 | -€39,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,251 | -€23,612 | -€39,862 |
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 22 October 2026 via checked.be.