ISO DECOR: 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 DECOR
Largest movements
- Cash -€38,871
down €38,871 (-94.8%), from €40,992 to €2,121
mainly Trade debts (-€14,024) and Receivables within one year (-€10,800)
- Receivables within one year +€10,800
up €10,800 (+9.4%), from €115,032 to €125,832
of which Other amounts receivable: +€12,942
- Tangible fixed assets -€2,663
down €2,663 (-14.4%), from €18,446 to €15,783
of which Furniture and vehicles: -€9,337
- Trade debts -€14,024
down €14,024 (-14.0%), from €99,824 to €85,800
- Profit (loss) carried forward -€9,033
down €9,033 (-22.7%), from €39,754 to €30,721
- Debts after one year -€5,650
no longer reported in 2025 (was €5,650)
- Turnover -€733,527
down €733,527 (-63.4%), from €1.2m to €423,591
- Purchases and services -€672,324
down €672,324 (-61.7%), from €1.1m to €417,006
- Gross operating margin -€61,203
down €61,203 (-90.3%), from €67,788 to €6,585
- Taxes -€13,397
no longer reported in 2025 (was €13,397)
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 | €175,870 | €145,136 | -€30,734 | -17.5% |
| Fixed assets | 21/28 | €19,846 | €17,183 | -€2,663 | -13.4% |
| Tangible fixed assets | 22/27 | €18,446 | €15,783 | -€2,663 | -14.4% |
| Plant, machinery and equipment | 23 | €1,590 | €8,264 | +€6,674 | +419.7% |
| Furniture and vehicles | 24 | €16,856 | €7,519 | -€9,337 | -55.4% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €156,024 | €127,953 | -€28,071 | -18.0% |
| Amounts receivable within one year | 40/41 | €115,032 | €125,832 | +€10,800 | +9.4% |
| Trade receivables | 40 | €93,547 | €91,405 | -€2,142 | -2.3% |
| Other amounts receivable | 41 | €21,485 | €34,427 | +€12,942 | +60.2% |
| Cash at bank and in hand | 54/58 | €40,992 | €2,121 | -€38,871 | -94.8% |
| Total equity and liabilities | 10/49 | €175,870 | €145,136 | -€30,734 | -17.5% |
| Equity | 10/15 | €49,754 | €40,721 | -€9,033 | -18.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,754 | €30,721 | -€9,033 | -22.7% |
| Amounts payable | 17/49 | €126,116 | €104,415 | -€21,701 | -17.2% |
| Amounts payable after more than one year | 17 | €5,650 | - | -€5,650 | |
| Financial debts | 170/4 | €5,650 | - | -€5,650 | |
| Amounts payable within one year | 42/48 | €120,467 | €104,415 | -€16,052 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €7,239 | €5,851 | -€1,388 | -19.2% |
| Trade debts | 44 | €99,824 | €85,800 | -€14,024 | -14.0% |
| Suppliers | 440/4 | €99,824 | €85,800 | -€14,024 | -14.0% |
| Taxes, remuneration and social security | 45 | €13,403 | €12,764 | -€639 | -4.8% |
| Taxes | 450/3 | €13,403 | €12,764 | -€639 | -4.8% |
| Turnover | 70 | €1,157,118 | €423,591 | -€733,527 | -63.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,089,330 | €417,006 | -€672,324 | -61.7% |
| Remuneration, social security and pensions | 62 | - | €1,272 | +€1,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,526 | €10,736 | -€790 | -6.9% |
| Other operating charges | 640/8 | €1,780 | €3,350 | +€1,570 | +88.2% |
| Gross operating margin | 9900 | €67,788 | €6,585 | -€61,203 | -90.3% |
| Operating profit (loss) | 9901 | €54,482 | -€8,773 | -€63,255 | |
| Financial charges | 65/66B | €1,331 | €260 | -€1,071 | -80.5% |
| Recurring financial charges | 65 | €1,331 | €260 | -€1,071 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | €53,151 | -€9,033 | -€62,184 | |
| Income taxes | 67/77 | €13,397 | - | -€13,397 | |
| Profit (loss) for the period | 9904 | €39,754 | -€9,033 | -€48,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,754 | -€9,033 | -€48,787 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.