Isotactic: 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.
Isotactic
Largest movements
- Receivables within one year +€32,176
up €32,176 (+81.1%), from €39,678 to €71,854
of which Other amounts receivable: +€18,436
- Cash +€8,739
up €8,739 (+19.2%), from €45,566 to €54,305
mainly Net result for the year (+€48,733) and Trade debts (+€9,972)
- Tangible fixed assets +€5,957
up €5,957 (+99.8%), from €5,968 to €11,925
of which Plant, machinery and equipment: +€3,971
- Reserves +€55,119
up €55,119 (+116%), from €47,332 to €102,451
- Profit (loss) carried forward -€16,386
no longer reported in 2025 (was €16,386)
- Trade debts +€9,972
up €9,972 (+984%), from €1,013 to €10,985
- Tax, wage and social debts -€1,427
down €1,427 (-5.3%), from €27,126 to €25,699
- Gross operating margin +€3,996
up €3,996 (+5.8%), from €68,858 to €72,855
- Depreciation +€1,552
up €1,552 (+70.2%), from €2,210 to €3,763
- Taxes +€1,414
up €1,414 (+9.7%), from €14,627 to €16,041
- Financial income +€793
up €793 (+222%), from €357 to €1,150
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 | €91,956 | €139,235 | +€47,279 | +51.4% |
| Fixed assets | 21/28 | €5,968 | €11,925 | +€5,957 | +99.8% |
| Tangible fixed assets | 22/27 | €5,968 | €11,925 | +€5,957 | +99.8% |
| Plant, machinery and equipment | 23 | €3,681 | €7,652 | +€3,971 | +108% |
| Furniture and vehicles | 24 | €2,287 | €4,273 | +€1,986 | +86.9% |
| Current assets | 29/58 | €85,989 | €127,310 | +€41,321 | +48.1% |
| Amounts receivable within one year | 40/41 | €39,678 | €71,854 | +€32,176 | +81.1% |
| Trade receivables | 40 | €28,243 | €41,983 | +€13,740 | +48.6% |
| Other amounts receivable | 41 | €11,435 | €29,872 | +€18,436 | +161% |
| Cash at bank and in hand | 54/58 | €45,566 | €54,305 | +€8,739 | +19.2% |
| Deferred charges and accrued income | 490/1 | €744 | €1,150 | +€406 | +54.6% |
| Total equity and liabilities | 10/49 | €91,956 | €139,235 | +€47,279 | +51.4% |
| Equity | 10/15 | €63,818 | €102,551 | +€38,733 | +60.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €47,332 | €102,451 | +€55,119 | +116% |
| Distributable reserves | 133 | €47,332 | €102,451 | +€55,119 | +116% |
| Profit (loss) carried forward | 14 | €16,386 | - | -€16,386 | |
| Amounts payable | 17/49 | €28,139 | €36,684 | +€8,546 | +30.4% |
| Amounts payable within one year | 42/48 | €28,139 | €36,684 | +€8,546 | +30.4% |
| Trade debts | 44 | €1,013 | €10,985 | +€9,972 | +984% |
| Suppliers | 440/4 | €1,013 | €10,985 | +€9,972 | +984% |
| Taxes, remuneration and social security | 45 | €27,126 | €25,699 | -€1,427 | -5.3% |
| Taxes | 450/3 | €27,126 | €25,699 | -€1,427 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,210 | €3,763 | +€1,552 | +70.2% |
| Other operating charges | 640/8 | €1,264 | €1,892 | +€628 | +49.7% |
| Gross operating margin | 9900 | €68,858 | €72,855 | +€3,996 | +5.8% |
| Operating profit (loss) | 9901 | €65,383 | €67,200 | +€1,816 | +2.8% |
| Financial income | 75/76B | €357 | €1,150 | +€793 | +222% |
| Recurring financial income | 75 | €357 | €1,150 | +€793 | +222% |
| Financial charges | 65/66B | €3,782 | €3,576 | -€205 | -5.4% |
| Recurring financial charges | 65 | €3,782 | €3,576 | -€205 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €61,959 | €64,774 | +€2,815 | +4.5% |
| Income taxes | 67/77 | €14,627 | €16,041 | +€1,414 | +9.7% |
| Profit (loss) for the period | 9904 | €47,332 | €48,733 | +€1,401 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,332 | €48,733 | +€1,401 | +3.0% |
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 16 October 2026 via checked.be.