IZOCOM: 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.
IZOCOM
Largest movements
- Tangible fixed assets +€5,383
up €5,383 (+95.4%), from €5,642 to €11,026
- Cash +€4,364
up €4,364 (+16.2%), from €26,878 to €31,242
mainly Other debts (+€5,371) and Depreciation (+€5,099)
- Receivables within one year -€892
down €892 (-18.0%), from €4,965 to €4,073
of which Other amounts receivable: -€839
- Other debts +€5,371
up €5,371 (+36.1%), from €14,875 to €20,246
- Profit (loss) carried forward +€4,411
up €4,411 (+24.6%), from €17,903 to €22,315
- Tax, wage and social debts -€2,753
down €2,753 (-58.5%), from €4,707 to €1,954
- Trade debts +€1,825
new in 2025: €1,825
- Gross operating margin -€6,352
down €6,352 (-30.8%), from €20,653 to €14,301
- Taxes -€1,471
down €1,471 (-43.0%), from €3,425 to €1,954
- Other operating charges +€1,084
up €1,084 (+67.0%), from €1,619 to €2,703
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 | €37,485 | €46,340 | +€8,855 | +23.6% |
| Fixed assets | 21/28 | €5,642 | €11,026 | +€5,383 | +95.4% |
| Tangible fixed assets | 22/27 | €5,642 | €11,026 | +€5,383 | +95.4% |
| Furniture and vehicles | 24 | €5,642 | €11,026 | +€5,383 | +95.4% |
| Current assets | 29/58 | €31,843 | €35,315 | +€3,472 | +10.9% |
| Amounts receivable within one year | 40/41 | €4,965 | €4,073 | -€892 | -18.0% |
| Trade receivables | 40 | €2,010 | €1,958 | -€53 | -2.6% |
| Other amounts receivable | 41 | €2,954 | €2,115 | -€839 | -28.4% |
| Cash at bank and in hand | 54/58 | €26,878 | €31,242 | +€4,364 | +16.2% |
| Total equity and liabilities | 10/49 | €37,485 | €46,340 | +€8,855 | +23.6% |
| Equity | 10/15 | €17,903 | €22,316 | +€4,412 | +24.6% |
| Contributions | 10/11 | - | €1 | +€1 | |
| Profit (loss) carried forward | 14 | €17,903 | €22,315 | +€4,411 | +24.6% |
| Amounts payable | 17/49 | €19,582 | €24,025 | +€4,443 | +22.7% |
| Amounts payable within one year | 42/48 | €19,582 | €24,025 | +€4,443 | +22.7% |
| Trade debts | 44 | - | €1,825 | +€1,825 | |
| Suppliers | 440/4 | - | €1,825 | +€1,825 | |
| Taxes, remuneration and social security | 45 | €4,707 | €1,954 | -€2,753 | -58.5% |
| Taxes | 450/3 | €4,707 | €1,954 | -€2,753 | -58.5% |
| Other amounts payable | 47/48 | €14,875 | €20,246 | +€5,371 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,234 | €5,099 | -€135 | -2.6% |
| Other operating charges | 640/8 | €1,619 | €2,703 | +€1,084 | +67.0% |
| Gross operating margin | 9900 | €20,653 | €14,301 | -€6,352 | -30.8% |
| Operating profit (loss) | 9901 | €13,800 | €6,498 | -€7,302 | -52.9% |
| Financial charges | 65/66B | €111 | €133 | +€22 | +20.3% |
| Recurring financial charges | 65 | €111 | €133 | +€22 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €13,689 | €6,365 | -€7,324 | -53.5% |
| Income taxes | 67/77 | €3,425 | €1,954 | -€1,471 | -43.0% |
| Profit (loss) for the period | 9904 | €10,264 | €4,411 | -€5,853 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,264 | €4,411 | -€5,853 | -57.0% |
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 7 October 2026 via checked.be.