A+ Isolatie: 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.
A+ Isolatie
Largest movements
- Receivables within one year -€16,043
down €16,043 (-36.9%), from €43,433 to €27,390
of which Trade receivables: -€8,043
- Tangible fixed assets -€10,647
down €10,647 (-82.1%), from €12,970 to €2,323
of which Furniture and vehicles: -€9,068
- Cash -€2,121
down €2,121 (-14.5%), from €14,644 to €12,523
mainly Trade debts (-€23,222) and Debts after one year (-€7,730)
- Financial fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Trade debts -€23,222
down €23,222 (-80.0%), from €29,038 to €5,816
- Debts after one year -€7,730
down €7,730 (-56.7%), from €13,643 to €5,913
- Write-downs +€5,957
new in 2025: €5,957
- Depreciation -€3,395
down €3,395 (-24.2%), from €14,042 to €10,647
- Other operating charges -€2,366
down €2,366 (-93.0%), from €2,544 to €178
- Gross operating margin -€1,691
down €1,691 (-9.2%), from €18,280 to €16,589
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 | €80,951 | €50,530 | -€30,421 | -37.6% |
| Fixed assets | 21/28 | €14,770 | €2,323 | -€12,447 | -84.3% |
| Tangible fixed assets | 22/27 | €12,970 | €2,323 | -€10,647 | -82.1% |
| Plant, machinery and equipment | 23 | €3,902 | €2,323 | -€1,579 | -40.5% |
| Furniture and vehicles | 24 | €9,068 | - | -€9,068 | |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €66,180 | €48,206 | -€17,974 | -27.2% |
| Stocks and contracts in progress | 3 | €6,000 | €6,745 | +€745 | +12.4% |
| Stocks | 30/36 | €6,000 | €6,745 | +€745 | +12.4% |
| Amounts receivable within one year | 40/41 | €43,433 | €27,390 | -€16,043 | -36.9% |
| Trade receivables | 40 | €31,808 | €23,765 | -€8,043 | -25.3% |
| Other amounts receivable | 41 | €11,625 | €3,624 | -€8,000 | -68.8% |
| Cash at bank and in hand | 54/58 | €14,644 | €12,523 | -€2,121 | -14.5% |
| Deferred charges and accrued income | 490/1 | €2,104 | €1,549 | -€554 | -26.4% |
| Total equity and liabilities | 10/49 | €80,951 | €50,530 | -€30,421 | -37.6% |
| Equity | 10/15 | €30,565 | €30,839 | +€274 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,965 | €12,239 | +€274 | +2.3% |
| Amounts payable | 17/49 | €50,385 | €19,691 | -€30,695 | -60.9% |
| Amounts payable after more than one year | 17 | €13,643 | €5,913 | -€7,730 | -56.7% |
| Financial debts | 170/4 | €13,643 | €5,913 | -€7,730 | -56.7% |
| Amounts payable within one year | 42/48 | €36,742 | €13,778 | -€22,964 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €7,559 | €7,730 | +€172 | +2.3% |
| Trade debts | 44 | €29,038 | €5,816 | -€23,222 | -80.0% |
| Suppliers | 440/4 | €29,038 | €5,816 | -€23,222 | -80.0% |
| Taxes, remuneration and social security | 45 | €145 | €231 | +€86 | +59.2% |
| Taxes | 450/3 | €145 | €231 | +€86 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,042 | €10,647 | -€3,395 | -24.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,957 | +€5,957 | |
| Other operating charges | 640/8 | €2,544 | €178 | -€2,366 | -93.0% |
| Gross operating margin | 9900 | €18,280 | €16,589 | -€1,691 | -9.2% |
| Operating profit (loss) | 9901 | €1,694 | -€193 | -€1,887 | |
| Financial income | 75/76B | €1,122 | €1,096 | -€26 | -2.3% |
| Recurring financial income | 75 | €1,122 | €1,096 | -€26 | -2.3% |
| Financial charges | 65/66B | €649 | €480 | -€168 | -26.0% |
| Recurring financial charges | 65 | €649 | €480 | -€168 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €2,167 | €422 | -€1,745 | -80.5% |
| Income taxes | 67/77 | €145 | €148 | +€3 | +2.1% |
| Profit (loss) for the period | 9904 | €2,022 | €274 | -€1,748 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,022 | €274 | -€1,748 | -86.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.