ISOTOOP: 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.
ISOTOOP
Largest movements
- Receivables within one year -€15,811
down €15,811 (-36.7%), from €43,051 to €27,239
of which Trade receivables: -€15,845
- Cash +€5,029
up €5,029 (+121%), from €4,159 to €9,188
mainly Receivables within one year (+€15,811) and Depreciation (+€2,562)
- Tax, wage and social debts -€9,351
down €9,351 (-55.1%), from €16,970 to €7,619
- Other debts -€2,054
down €2,054 (-55.5%), from €3,703 to €1,649
- Reserves +€659
up €659 (+2.8%), from €23,706 to €24,365
of which Distributable reserves: +€659
- Financial charges +€1,447
up €1,447 (+159%), from €907 to €2,354
- Other operating charges +€915
up €915 (+153%), from €598 to €1,513
- Gross operating margin +€739
up €739 (+10.5%), from €7,064 to €7,803
- Taxes -€416
down €416 (-34.9%), from €1,191 to €776
- Depreciation +€291
up €291 (+12.8%), from €2,271 to €2,562
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 | €54,175 | €43,490 | -€10,686 | -19.7% |
| Fixed assets | 21/28 | €6,561 | €6,651 | +€90 | +1.4% |
| Tangible fixed assets | 22/27 | €5,349 | €5,431 | +€81 | +1.5% |
| Furniture and vehicles | 24 | €5,349 | €5,431 | +€81 | +1.5% |
| Financial fixed assets | 28 | €1,212 | €1,220 | +€8 | +0.7% |
| Current assets | 29/58 | €47,614 | €36,839 | -€10,775 | -22.6% |
| Amounts receivable within one year | 40/41 | €43,051 | €27,239 | -€15,811 | -36.7% |
| Trade receivables | 40 | €42,786 | €26,942 | -€15,845 | -37.0% |
| Other amounts receivable | 41 | €264 | €298 | +€34 | +12.7% |
| Cash at bank and in hand | 54/58 | €4,159 | €9,188 | +€5,029 | +121% |
| Deferred charges and accrued income | 490/1 | €405 | €411 | +€7 | +1.6% |
| Total equity and liabilities | 10/49 | €54,175 | €43,490 | -€10,686 | -19.7% |
| Equity | 10/15 | €30,759 | €31,418 | +€659 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,706 | €24,365 | +€659 | +2.8% |
| Non-distributable reserves | 130/1 | €885 | €885 | = | 0.0% |
| Reserves not available under the articles | 1311 | €885 | €885 | = | 0.0% |
| Distributable reserves | 133 | €22,821 | €23,480 | +€659 | +2.9% |
| Profit (loss) carried forward | 14 | €853 | €853 | = | 0.0% |
| Amounts payable | 17/49 | €23,417 | €12,072 | -€11,345 | -48.4% |
| Amounts payable within one year | 42/48 | €23,032 | €11,672 | -€11,360 | -49.3% |
| Trade debts | 44 | €2,360 | €2,404 | +€45 | +1.9% |
| Suppliers | 440/4 | €2,360 | €2,404 | +€45 | +1.9% |
| Taxes, remuneration and social security | 45 | €16,970 | €7,619 | -€9,351 | -55.1% |
| Taxes | 450/3 | €16,970 | €7,619 | -€9,351 | -55.1% |
| Other amounts payable | 47/48 | €3,703 | €1,649 | -€2,054 | -55.5% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,271 | €2,562 | +€291 | +12.8% |
| Other operating charges | 640/8 | €598 | €1,513 | +€915 | +153% |
| Gross operating margin | 9900 | €7,064 | €7,803 | +€739 | +10.5% |
| Operating profit (loss) | 9901 | €4,194 | €3,727 | -€467 | -11.1% |
| Financial income | 75/76B | €0 | €62 | +€61 | +15,340% |
| Recurring financial income | 75 | €0 | €62 | +€61 | +15,340% |
| Financial charges | 65/66B | €907 | €2,354 | +€1,447 | +159% |
| Recurring financial charges | 65 | €907 | €2,354 | +€1,447 | +159% |
| Profit (loss) for the period before taxes | 9903 | €3,287 | €1,435 | -€1,852 | -56.3% |
| Income taxes | 67/77 | €1,191 | €776 | -€416 | -34.9% |
| Profit (loss) for the period | 9904 | €2,096 | €659 | -€1,437 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,096 | €659 | -€1,437 | -68.5% |
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 24 October 2026 via checked.be.