ISOVILLA: 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.
ISOVILLA
Largest movements
- Tangible fixed assets +€261,939
up €261,939 (+347%), from €75,556 to €337,495
of which Land and buildings: +€259,919
- Receivables within one year -€71,853
down €71,853 (-28.6%), from €251,585 to €179,732
of which Trade receivables: -€71,853
- Stocks and contracts -€55,049
down €55,049 (-3.7%), from €1.5m to €1.4m
- Cash +€36,704
up €36,704 (+115%), from €31,822 to €68,526
mainly Trade debts (+€320,117) and Debts after one year (+€88,766)
- Trade debts +€320,117
up €320,117 (+158%), from €202,113 to €522,231
- Profit (loss) carried forward -€171,129
down €171,129 (-35.2%), from -€486,484 to -€657,612
- Debts after one year +€88,766
up €88,766 (+49.8%), from €178,248 to €267,014
- Other debts -€69,776
down €69,776 (-16.1%), from €432,158 to €362,382
- Tax, wage and social debts +€50,856
up €50,856 (+163%), from €31,191 to €82,046
of which Taxes: +€46,732
- Gross operating margin +€195,957
up €195,957 (+95.3%), from -€205,723 to -€9,766
- Write-downs +€15,097
up €15,097 (+209%), from €7,226 to €22,323
- Depreciation -€6,357
down €6,357 (-72.6%), from €8,752 to €2,395
- Financial charges +€2,472
up €2,472 (+3.4%), from €73,058 to €75,530
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 | €1,840,836 | €2,010,480 | +€169,644 | +9.2% |
| Fixed assets | 21/28 | €75,556 | €337,495 | +€261,939 | +347% |
| Tangible fixed assets | 22/27 | €75,556 | €337,495 | +€261,939 | +347% |
| Land and buildings | 22 | €61,289 | €321,208 | +€259,919 | +424% |
| Furniture and vehicles | 24 | - | €16,287 | +€16,287 | |
| Leasing and similar rights | 25 | €14,267 | - | -€14,267 | |
| Current assets | 29/58 | €1,765,281 | €1,672,985 | -€92,295 | -5.2% |
| Stocks and contracts in progress | 3 | €1,477,933 | €1,422,883 | -€55,049 | -3.7% |
| Stocks | 30/36 | €1,477,933 | €1,422,883 | -€55,049 | -3.7% |
| Amounts receivable within one year | 40/41 | €251,585 | €179,732 | -€71,853 | -28.6% |
| Trade receivables | 40 | €249,878 | €178,025 | -€71,853 | -28.8% |
| Other amounts receivable | 41 | €1,707 | €1,707 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,822 | €68,526 | +€36,704 | +115% |
| Deferred charges and accrued income | 490/1 | €3,940 | €1,844 | -€2,097 | -53.2% |
| Total equity and liabilities | 10/49 | €1,840,836 | €2,010,480 | +€169,644 | +9.2% |
| Equity | 10/15 | -€117,590 | -€288,718 | -€171,129 | -146% |
| Contributions | 10/11 | €322,262 | €322,262 | = | 0.0% |
| Capital | 10 | €322,262 | €322,262 | = | 0.0% |
| Issued capital | 100 | €322,262 | €322,262 | = | 0.0% |
| Reserves | 13 | €46,632 | €46,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,226 | €32,226 | = | 0.0% |
| Legal reserve | 130 | €32,226 | €32,226 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,406 | €14,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€486,484 | -€657,612 | -€171,129 | -35.2% |
| Amounts payable | 17/49 | €1,958,426 | €2,299,199 | +€340,773 | +17.4% |
| Amounts payable after more than one year | 17 | €178,248 | €267,014 | +€88,766 | +49.8% |
| Financial debts | 170/4 | €178,248 | €267,014 | +€88,766 | +49.8% |
| Amounts payable within one year | 42/48 | €1,753,919 | €2,005,313 | +€251,394 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €18,952 | €16,834 | -€2,117 | -11.2% |
| Financial debts | 43 | €1,041,505 | €1,007,820 | -€33,685 | -3.2% |
| Credit institutions | 430/8 | €1,041,505 | €1,007,820 | -€33,685 | -3.2% |
| Trade debts | 44 | €202,113 | €522,231 | +€320,117 | +158% |
| Suppliers | 440/4 | €202,113 | €522,231 | +€320,117 | +158% |
| Advances received on contracts in progress | 46 | €28,000 | €14,000 | -€14,000 | -50.0% |
| Taxes, remuneration and social security | 45 | €31,191 | €82,046 | +€50,856 | +163% |
| Taxes | 450/3 | €24,550 | €71,282 | +€46,732 | +190% |
| Remuneration and social security | 454/9 | €6,641 | €10,764 | +€4,123 | +62.1% |
| Other amounts payable | 47/48 | €432,158 | €362,382 | -€69,776 | -16.1% |
| Accrued charges and deferred income | 492/3 | €26,259 | €26,872 | +€612 | +2.3% |
| Remuneration, social security and pensions | 62 | €55,498 | €57,494 | +€1,997 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,752 | €2,395 | -€6,357 | -72.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,226 | €22,323 | +€15,097 | +209% |
| Other operating charges | 640/8 | €3,602 | €3,095 | -€507 | -14.1% |
| Gross operating margin | 9900 | -€205,723 | -€9,766 | +€195,957 | +95.3% |
| Operating profit (loss) | 9901 | -€280,800 | -€95,074 | +€185,727 | +66.1% |
| Financial income | 75/76B | €47 | €0 | -€46 | -99.0% |
| Recurring financial income | 75 | €47 | €0 | -€46 | -99.0% |
| Financial charges | 65/66B | €73,058 | €75,530 | +€2,472 | +3.4% |
| Recurring financial charges | 65 | €73,058 | €75,530 | +€2,472 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€353,812 | -€170,603 | +€183,209 | +51.8% |
| Income taxes | 67/77 | €761 | €525 | -€235 | -30.9% |
| Profit (loss) for the period | 9904 | -€354,572 | -€171,129 | +€183,444 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€354,572 | -€171,129 | +€183,444 | +51.7% |
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 29 October 2026 via checked.be.