Iso Chape: 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.
Iso Chape
Largest movements
- Receivables within one year +€15,579
up €15,579 (+28.7%), from €54,241 to €69,820
of which Trade receivables: +€18,990
- Cash -€7,111
down €7,111 (-61.4%), from €11,583 to €4,472
mainly Receivables within one year (-€15,579) and Trade debts (-€5,928)
- Tangible fixed assets -€6,449
down €6,449 (-59.6%), from €10,819 to €4,370
of which Furniture and vehicles: -€5,916
- Deferred charges and accrued income -€5,540
down €5,540 (-80.2%), from €6,908 to €1,368
- Trade debts -€5,928
down €5,928 (-93.9%), from €6,315 to €387
of which Suppliers: -€5,823
- Tax, wage and social debts +€1,225
up €1,225, from €0 to €1,225
- Profit (loss) carried forward +€1,182
up €1,182 (+1.7%), from €69,356 to €70,537
- Turnover +€23,125
up €23,125 (+10.0%), from €230,565 to €253,690
- Purchases and services +€15,708
up €15,708 (+6.8%), from €229,674 to €245,382
- Gross operating margin +€9,295
up €9,295 (+649%), from €1,433 to €10,728
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 | €83,731 | €80,210 | -€3,521 | -4.2% |
| Fixed assets | 21/28 | €10,999 | €4,550 | -€6,449 | -58.6% |
| Tangible fixed assets | 22/27 | €10,819 | €4,370 | -€6,449 | -59.6% |
| Plant, machinery and equipment | 23 | €533 | - | -€533 | |
| Furniture and vehicles | 24 | €10,286 | €4,370 | -€5,916 | -57.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €72,732 | €75,660 | +€2,928 | +4.0% |
| Amounts receivable within one year | 40/41 | €54,241 | €69,820 | +€15,579 | +28.7% |
| Trade receivables | 40 | €34,330 | €53,320 | +€18,990 | +55.3% |
| Other amounts receivable | 41 | €19,912 | €16,500 | -€3,412 | -17.1% |
| Cash at bank and in hand | 54/58 | €11,583 | €4,472 | -€7,111 | -61.4% |
| Deferred charges and accrued income | 490/1 | €6,908 | €1,368 | -€5,540 | -80.2% |
| Total equity and liabilities | 10/49 | €83,731 | €80,210 | -€3,521 | -4.2% |
| Equity | 10/15 | €77,416 | €78,597 | +€1,182 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €69,356 | €70,537 | +€1,182 | +1.7% |
| Amounts payable | 17/49 | €6,315 | €1,613 | -€4,703 | -74.5% |
| Amounts payable within one year | 42/48 | €6,315 | €1,613 | -€4,703 | -74.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,315 | €387 | -€5,928 | -93.9% |
| Suppliers | 440/4 | €6,210 | €387 | -€5,823 | -93.8% |
| Bills of exchange payable | 441 | €105 | - | -€105 | |
| Taxes, remuneration and social security | 45 | €0 | €1,225 | +€1,225 | |
| Taxes | 450/3 | €0 | €1,225 | +€1,225 | |
| Turnover | 70 | €230,565 | €253,690 | +€23,125 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €229,674 | €245,382 | +€15,708 | +6.8% |
| Remuneration, social security and pensions | 62 | €215 | - | -€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,589 | €6,449 | +€860 | +15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,396 | €1,243 | -€153 | -10.9% |
| Gross operating margin | 9900 | €1,433 | €10,728 | +€9,295 | +649% |
| Operating profit (loss) | 9901 | -€5,767 | €3,036 | +€8,803 | |
| Financial income | 75/76B | €1,000 | - | -€1,000 | |
| Recurring financial income | 75 | €1,000 | - | -€1,000 | |
| Non-recurring financial income | 76B | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €1,014 | €629 | -€386 | -38.0% |
| Recurring financial charges | 65 | €1,014 | €629 | -€386 | -38.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€5,781 | €2,407 | +€8,188 | |
| Income taxes | 67/77 | €134 | €1,225 | +€1,091 | +814% |
| Profit (loss) for the period | 9904 | -€5,915 | €1,182 | +€7,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,915 | €1,182 | +€7,097 |
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 20 October 2026 via checked.be.