ISO FAÇADE: 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 FAÇADE
Largest movements
- Stocks and contracts -€32,000
no longer reported in 2025 (was €32,000)
- Receivables within one year +€22,415
up €22,415 (+63.2%), from €35,482 to €57,897
of which Trade receivables: +€33,160
- Tangible fixed assets +€4,719
up €4,719 (+252.0%), from €1,873 to €6,592
- Cash -€2,805
down €2,805 (-24.7%), from €11,371 to €8,566
mainly Receivables within one year (-€22,415) and Other debts (-€8,901)
- Other debts -€8,901
down €8,901 (-75.6%), from €11,779 to €2,877
- Trade debts -€4,954
down €4,954 (-46.2%), from €10,728 to €5,774
- Tax, wage and social debts +€2,991
new in 2025: €2,991
- Profit (loss) carried forward +€2,810
up €2,810 (+4.9%), from €56,979 to €59,789
- Taxes +€10,442
new in 2025: €10,442
- Gross operating margin -€8,475
down €8,475 (-31.8%), from €26,654 to €18,179
- Other operating charges +€1,993
up €1,993 (+347.9%), from €573 to €2,565
- Depreciation +€1,534
up €1,534 (+280.7%), from €547 to €2,081
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 | €81,934 | €73,880 | -€8,054 | -9.8% |
| Fixed assets | 21/28 | €2,083 | €6,802 | +€4,719 | +226.6% |
| Tangible fixed assets | 22/27 | €1,873 | €6,592 | +€4,719 | +252.0% |
| Furniture and vehicles | 24 | €1,873 | €6,592 | +€4,719 | +252.0% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €79,851 | €67,078 | -€12,773 | -16.0% |
| Stocks and contracts in progress | 3 | €32,000 | - | -€32,000 | |
| Contracts in progress | 37 | €32,000 | - | -€32,000 | |
| Amounts receivable within one year | 40/41 | €35,482 | €57,897 | +€22,415 | +63.2% |
| Trade receivables | 40 | €22,511 | €55,671 | +€33,160 | +147.3% |
| Other amounts receivable | 41 | €12,971 | €2,226 | -€10,745 | -82.8% |
| Cash at bank and in hand | 54/58 | €11,371 | €8,566 | -€2,805 | -24.7% |
| Deferred charges and accrued income | 490/1 | €998 | €615 | -€383 | -38.4% |
| Total equity and liabilities | 10/49 | €81,934 | €73,880 | -€8,054 | -9.8% |
| Equity | 10/15 | €57,254 | €60,064 | +€2,810 | +4.9% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25 | €25 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25 | €25 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,979 | €59,789 | +€2,810 | +4.9% |
| Amounts payable | 17/49 | €24,681 | €13,817 | -€10,864 | -44.0% |
| Amounts payable within one year | 42/48 | €22,506 | €11,642 | -€10,864 | -48.3% |
| Trade debts | 44 | €10,728 | €5,774 | -€4,954 | -46.2% |
| Suppliers | 440/4 | €10,728 | €5,774 | -€4,954 | -46.2% |
| Taxes, remuneration and social security | 45 | - | €2,991 | +€2,991 | |
| Taxes | 450/3 | - | €2,991 | +€2,991 | |
| Other amounts payable | 47/48 | €11,779 | €2,877 | -€8,901 | -75.6% |
| Accrued charges and deferred income | 492/3 | €2,174 | €2,174 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €2,081 | +€1,534 | +280.7% |
| Other operating charges | 640/8 | €573 | €2,565 | +€1,993 | +347.9% |
| Gross operating margin | 9900 | €26,654 | €18,179 | -€8,475 | -31.8% |
| Operating profit (loss) | 9901 | €25,535 | €13,533 | -€12,002 | -47.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €66 | €281 | +€215 | +323.4% |
| Recurring financial charges | 65 | €66 | €281 | +€215 | +323.4% |
| Profit (loss) for the period before taxes | 9903 | €25,468 | €13,252 | -€12,216 | -48.0% |
| Income taxes | 67/77 | - | €10,442 | +€10,442 | |
| Profit (loss) for the period | 9904 | €25,468 | €2,810 | -€22,658 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,468 | €2,810 | -€22,658 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.