ISOTOPE: what changed
Two fiscal 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.
ISOTOPE
Largest movements
- Tangible fixed assets -€3,730
down €3,730 (-24.5%), from €15,198 to €11,468
- Receivables within one year +€401
up €401 (+67.9%), from €591 to €993
- Deferred charges and accrued income +€255
up €255 (+174.1%), from €146 to €401
- Profit (loss) carried forward -€10,778
down €10,778 (-10.9%), from -€99,044 to -€109,822
- Other debts +€7,667
up €7,667 (+10.1%), from €75,990 to €83,657
- Gross operating margin -€1,318
down €1,318 (-31.2%), from -€4,219 to -€5,537
- Depreciation -€768
down €768 (-17.1%), from €4,499 to €3,730
- Taxes -€125
down €125 (-39.2%), from €319 to €194
- Other operating charges -€61
down €61 (-4.9%), from €1,246 to €1,186
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.
Cash bridge derived
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 | €16,128 | €13,007 | -€3,122 | -19.4% |
| Fixed assets | 21/28 | €15,198 | €11,468 | -€3,730 | -24.5% |
| Tangible fixed assets | 22/27 | €15,198 | €11,468 | -€3,730 | -24.5% |
| Plant, machinery and equipment | 23 | €15,198 | €11,468 | -€3,730 | -24.5% |
| Current assets | 29/58 | €930 | €1,539 | +€609 | +65.5% |
| Amounts receivable within one year | 40/41 | €591 | €993 | +€401 | +67.9% |
| Other amounts receivable | 41 | €591 | €993 | +€401 | +67.9% |
| Cash at bank and in hand | 54/58 | €192 | €145 | -€47 | -24.6% |
| Deferred charges and accrued income | 490/1 | €146 | €401 | +€255 | +174.1% |
| Total equity and liabilities | 10/49 | €16,128 | €13,007 | -€3,122 | -19.4% |
| Equity | 10/15 | -€60,315 | -€71,093 | -€10,778 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,529 | €32,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €30,629 | €30,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,044 | -€109,822 | -€10,778 | -10.9% |
| Amounts payable | 17/49 | €76,443 | €84,100 | +€7,656 | +10.0% |
| Amounts payable within one year | 42/48 | €76,443 | €84,100 | +€7,656 | +10.0% |
| Trade debts | 44 | €259 | €249 | -€11 | -4.1% |
| Suppliers | 440/4 | €259 | €249 | -€11 | -4.1% |
| Taxes, remuneration and social security | 45 | €194 | €194 | = | 0.0% |
| Taxes | 450/3 | €194 | €194 | = | 0.0% |
| Other amounts payable | 47/48 | €75,990 | €83,657 | +€7,667 | +10.1% |
| Non-recurring operating income | 76A | €768 | - | -€768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,499 | €3,730 | -€768 | -17.1% |
| Other operating charges | 640/8 | €1,246 | €1,186 | -€61 | -4.9% |
| Gross operating margin | 9900 | -€4,219 | -€5,537 | -€1,318 | -31.2% |
| Operating profit (loss) | 9901 | -€9,964 | -€10,453 | -€489 | -4.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €121 | €131 | +€10 | +8.3% |
| Recurring financial charges | 65 | €121 | €131 | +€10 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,085 | -€10,584 | -€499 | -4.9% |
| Income taxes | 67/77 | €319 | €194 | -€125 | -39.2% |
| Profit (loss) for the period | 9904 | -€10,404 | -€10,778 | -€374 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,404 | -€10,778 | -€374 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.