ISO-CHASSIS CONSTRUCT: 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.
ISO-CHASSIS CONSTRUCT
Largest movements
- Receivables within one year +€88,591
up €88,591 (+104.7%), from €84,624 to €173,215
of which Trade receivables: +€51,755
- Tangible fixed assets +€26,820
up €26,820 (+122.1%), from €21,965 to €48,786
of which Furniture and vehicles: +€28,828
- Cash +€20,714
up €20,714 (+51.2%), from €40,447 to €61,161
mainly Net result for the year (+€86,476) and Debts after one year (+€30,000)
- Profit (loss) carried forward +€86,476
up €86,476 (+201.4%), from €42,927 to €129,403
- Debts after one year +€30,000
new in 2025: €30,000
- Trade debts +€28,613
up €28,613 (+50.1%), from €57,111 to €85,724
- Tax, wage and social debts -€5,463
down €5,463 (-13.1%), from €41,622 to €36,158
- Other debts -€3,500
no longer reported in 2025 (was €3,500)
- Gross operating margin +€45,362
up €45,362 (+56.2%), from €80,732 to €126,094
- Other operating charges -€19,802
down €19,802 (-98.7%), from €20,060 to €258
- Taxes +€16,649
up €16,649 (+103.2%), from €16,141 to €32,790
- Depreciation +€4,924
up €4,924 (+350.2%), from €1,406 to €6,330
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 | €149,960 | €286,085 | +€136,125 | +90.8% |
| Formation expenses | 20 | €1,023 | €1,023 | = | 0.0% |
| Fixed assets | 21/28 | €23,865 | €50,686 | +€26,820 | +112.4% |
| Tangible fixed assets | 22/27 | €21,965 | €48,786 | +€26,820 | +122.1% |
| Plant, machinery and equipment | 23 | €9,365 | €7,357 | -€2,007 | -21.4% |
| Furniture and vehicles | 24 | €12,601 | €41,428 | +€28,828 | +228.8% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €125,072 | €234,376 | +€109,305 | +87.4% |
| Amounts receivable within one year | 40/41 | €84,624 | €173,215 | +€88,591 | +104.7% |
| Trade receivables | 40 | €80,872 | €132,627 | +€51,755 | +64.0% |
| Other amounts receivable | 41 | €3,753 | €40,589 | +€36,836 | +981.5% |
| Cash at bank and in hand | 54/58 | €40,447 | €61,161 | +€20,714 | +51.2% |
| Total equity and liabilities | 10/49 | €149,960 | €286,085 | +€136,125 | +90.8% |
| Equity | 10/15 | €47,727 | €134,203 | +€86,476 | +181.2% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,927 | €129,403 | +€86,476 | +201.4% |
| Amounts payable | 17/49 | €102,233 | €151,882 | +€49,649 | +48.6% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €102,233 | €121,882 | +€19,649 | +19.2% |
| Trade debts | 44 | €57,111 | €85,724 | +€28,613 | +50.1% |
| Suppliers | 440/4 | €57,111 | €85,724 | +€28,613 | +50.1% |
| Taxes, remuneration and social security | 45 | €41,622 | €36,158 | -€5,463 | -13.1% |
| Taxes | 450/3 | €41,622 | €36,158 | -€5,463 | -13.1% |
| Other amounts payable | 47/48 | €3,500 | - | -€3,500 | |
| Non-recurring operating income | 76A | - | €16,612 | +€16,612 | |
| Remuneration, social security and pensions | 62 | €41 | €629 | +€588 | +1433.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | €6,330 | +€4,924 | +350.2% |
| Other operating charges | 640/8 | €20,060 | €258 | -€19,802 | -98.7% |
| Gross operating margin | 9900 | €80,732 | €126,094 | +€45,362 | +56.2% |
| Operating profit (loss) | 9901 | €59,225 | €118,878 | +€59,653 | +100.7% |
| Financial income | 75/76B | €116 | €1,239 | +€1,123 | +968.6% |
| Recurring financial income | 75 | €116 | €1,239 | +€1,123 | +968.6% |
| Financial charges | 65/66B | €273 | €851 | +€578 | +211.8% |
| Recurring financial charges | 65 | €273 | €851 | +€578 | +211.8% |
| Profit (loss) for the period before taxes | 9903 | €59,068 | €119,266 | +€60,197 | +101.9% |
| Income taxes | 67/77 | €16,141 | €32,790 | +€16,649 | +103.2% |
| Profit (loss) for the period | 9904 | €42,927 | €86,476 | +€43,548 | +101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,927 | €86,476 | +€43,548 | +101.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.