ISO PRO: 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 PRO
Largest movements
- Receivables within one year +€209,812
up €209,812 (+43.2%), from €485,233 to €695,045
of which Trade receivables: +€181,457
- Tangible fixed assets +€53,404
up €53,404 (+229%), from €23,309 to €76,713
of which Furniture and vehicles: +€54,205
- Cash +€14,005
up €14,005 (+7.3%), from €190,934 to €204,938
mainly Trade debts (+€183,953) and Debts after one year (+€45,135)
- Trade debts +€183,953
up €183,953 (+41.6%), from €442,426 to €626,379
- Debts after one year +€45,135
up €45,135 (+741%), from €6,090 to €51,225
- Profit (loss) carried forward +€33,172
up €33,172 (+85.1%), from €38,960 to €72,131
- Current portion of long-term debt +€13,835
up €13,835 (+83.8%), from €16,505 to €30,340
- Turnover +€599,105
up €599,105 (+32.0%), from €1.9m to €2.5m
- Purchases and services +€350,700
up €350,700 (+28.6%), from €1.2m to €1.6m
- Gross operating margin +€248,405
up €248,405 (+38.5%), from €645,247 to €893,652
- Staff costs +€187,222
up €187,222 (+31.4%), from €596,940 to €784,162
- Taxes -€84,231
down €84,231 (-93.8%), from €89,788 to €5,557
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 | €699,476 | €976,696 | +€277,221 | +39.6% |
| Fixed assets | 21/28 | €23,309 | €76,713 | +€53,404 | +229% |
| Tangible fixed assets | 22/27 | €23,309 | €76,713 | +€53,404 | +229% |
| Plant, machinery and equipment | 23 | €2,904 | €2,103 | -€800 | -27.6% |
| Furniture and vehicles | 24 | €20,405 | €74,610 | +€54,205 | +266% |
| Current assets | 29/58 | €676,167 | €899,984 | +€223,817 | +33.1% |
| Amounts receivable within one year | 40/41 | €485,233 | €695,045 | +€209,812 | +43.2% |
| Trade receivables | 40 | €454,196 | €635,652 | +€181,457 | +40.0% |
| Other amounts receivable | 41 | €31,037 | €59,393 | +€28,355 | +91.4% |
| Cash at bank and in hand | 54/58 | €190,934 | €204,938 | +€14,005 | +7.3% |
| Total equity and liabilities | 10/49 | €699,476 | €976,696 | +€277,221 | +39.6% |
| Equity | 10/15 | €59,420 | €92,591 | +€33,172 | +55.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,960 | €72,131 | +€33,172 | +85.1% |
| Amounts payable | 17/49 | €640,056 | €884,105 | +€244,049 | +38.1% |
| Amounts payable after more than one year | 17 | €6,090 | €51,225 | +€45,135 | +741% |
| Financial debts | 170/4 | €6,090 | €51,225 | +€45,135 | +741% |
| Amounts payable within one year | 42/48 | €633,966 | €832,880 | +€198,914 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €16,505 | €30,340 | +€13,835 | +83.8% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €442,426 | €626,379 | +€183,953 | +41.6% |
| Suppliers | 440/4 | €442,426 | €626,379 | +€183,953 | +41.6% |
| Taxes, remuneration and social security | 45 | €25,035 | €26,161 | +€1,126 | +4.5% |
| Taxes | 450/3 | €100 | €49 | -€51 | -50.9% |
| Remuneration and social security | 454/9 | €24,935 | €26,112 | +€1,177 | +4.7% |
| Turnover | 70 | €1,869,829 | €2,468,934 | +€599,105 | +32.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,224,583 | €1,575,282 | +€350,700 | +28.6% |
| Remuneration, social security and pensions | 62 | €596,940 | €784,162 | +€187,222 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,865 | €21,311 | +€8,446 | +65.7% |
| Other operating charges | 640/8 | €3,332 | €23,471 | +€20,139 | +604% |
| Non-recurring operating charges | 66A | €1,105 | €3,924 | +€2,819 | +255% |
| Gross operating margin | 9900 | €645,247 | €893,652 | +€248,405 | +38.5% |
| Operating profit (loss) | 9901 | €31,005 | €60,784 | +€29,779 | +96.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €10,490 | €22,055 | +€11,565 | +110% |
| Recurring financial charges | 65 | €10,490 | €22,055 | +€11,565 | +110% |
| Profit (loss) for the period before taxes | 9903 | €20,517 | €38,729 | +€18,211 | +88.8% |
| Income taxes | 67/77 | €89,788 | €5,557 | -€84,231 | -93.8% |
| Profit (loss) for the period | 9904 | -€69,270 | €33,172 | +€102,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,270 | €33,172 | +€102,442 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.