ISY KITCHEN.BE: 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.
ISY KITCHEN.BE
Largest movements
- Current investments +€50,677
up €50,677 (+50.4%), from €100,580 to €151,257
- Receivables within one year +€27,430
up €27,430 (+270.7%), from €10,133 to €37,562
of which Trade receivables: +€28,296
- Cash +€25,757
up €25,757 (+43.5%), from €59,162 to €84,920
mainly Net result for the year (+€94,791) and Trade debts (+€31,973)
- Profit (loss) carried forward +€58,791
up €58,791 (+40.5%), from €145,291 to €204,083
- Trade debts +€31,973
up €31,973 (+112.7%), from €28,364 to €60,338
- Other debts +€14,648
up €14,648 (+84.8%), from €17,272 to €31,921
- Tax, wage and social debts +€7,337
up €7,337 (+56.3%), from €13,028 to €20,366
of which Taxes: +€6,557
- Current portion of long-term debt -€7,010
down €7,010 (-74.6%), from €9,396 to €2,386
- Gross operating margin +€29,585
up €29,585 (+27.1%), from €109,259 to €138,843
- Taxes +€7,873
up €7,873 (+36.1%), from €21,819 to €29,692
- Depreciation +€1,906
up €1,906 (+15.1%), from €12,609 to €14,515
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 | €227,739 | €331,093 | +€103,354 | +45.4% |
| Fixed assets | 21/28 | €56,641 | €55,942 | -€699 | -1.2% |
| Tangible fixed assets | 22/27 | €56,641 | €55,942 | -€699 | -1.2% |
| Furniture and vehicles | 24 | €4,634 | €3,549 | -€1,084 | -23.4% |
| Other tangible fixed assets | 26 | €52,007 | €52,392 | +€385 | +0.7% |
| Current assets | 29/58 | €171,098 | €275,151 | +€104,053 | +60.8% |
| Amounts receivable within one year | 40/41 | €10,133 | €37,562 | +€27,430 | +270.7% |
| Trade receivables | 40 | €8,668 | €36,964 | +€28,296 | +326.4% |
| Other amounts receivable | 41 | €1,464 | €598 | -€866 | -59.1% |
| Current investments | 50/53 | €100,580 | €151,257 | +€50,677 | +50.4% |
| Cash at bank and in hand | 54/58 | €59,162 | €84,920 | +€25,757 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,412 | +€189 | +15.5% |
| Total equity and liabilities | 10/49 | €227,739 | €331,093 | +€103,354 | +45.4% |
| Equity | 10/15 | €157,291 | €216,083 | +€58,791 | +37.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,291 | €204,083 | +€58,791 | +40.5% |
| Amounts payable | 17/49 | €70,447 | €115,010 | +€44,563 | +63.3% |
| Amounts payable after more than one year | 17 | €2,386 | - | -€2,386 | |
| Financial debts | 170/4 | €2,386 | - | -€2,386 | |
| Amounts payable within one year | 42/48 | €68,061 | €115,010 | +€46,949 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €9,396 | €2,386 | -€7,010 | -74.6% |
| Trade debts | 44 | €28,364 | €60,338 | +€31,973 | +112.7% |
| Suppliers | 440/4 | €28,364 | €60,338 | +€31,973 | +112.7% |
| Taxes, remuneration and social security | 45 | €13,028 | €20,366 | +€7,337 | +56.3% |
| Taxes | 450/3 | €10,769 | €17,326 | +€6,557 | +60.9% |
| Remuneration and social security | 454/9 | €2,260 | €3,040 | +€780 | +34.5% |
| Other amounts payable | 47/48 | €17,272 | €31,921 | +€14,648 | +84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,609 | €14,515 | +€1,906 | +15.1% |
| Other operating charges | 640/8 | €601 | €516 | -€84 | -14.1% |
| Gross operating margin | 9900 | €109,259 | €138,843 | +€29,585 | +27.1% |
| Operating profit (loss) | 9901 | €96,049 | €123,812 | +€27,763 | +28.9% |
| Financial income | 75/76B | €699 | €982 | +€283 | +40.5% |
| Recurring financial income | 75 | €699 | €982 | +€283 | +40.5% |
| Financial charges | 65/66B | €572 | €311 | -€261 | -45.6% |
| Recurring financial charges | 65 | €572 | €311 | -€261 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €96,176 | €124,483 | +€28,307 | +29.4% |
| Income taxes | 67/77 | €21,819 | €29,692 | +€7,873 | +36.1% |
| Profit (loss) for the period | 9904 | €74,357 | €94,791 | +€20,434 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,357 | €94,791 | +€20,434 | +27.5% |
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 4 October 2026 via checked.be.