ISO PROCARRELAGES: what changed
ISO PROCARRELAGES
Largest movements
- Tangible fixed assets -€14,624
down €14,624 (-28.3%), from €51,747 to €37,123
of which Leasing and similar rights: -€9,097
- Receivables within one year -€7,656
down €7,656 (-17.5%), from €43,766 to €36,110
of which Other amounts receivable: -€6,000
- Deferred charges and accrued income -€2,823
down €2,823 (-83.3%), from €3,388 to €564
- Tax, wage and social debts +€36,477
up €36,477 (+226%), from €16,166 to €52,644
of which Remuneration and social security: +€34,416
- Profit (loss) carried forward -€35,124
down €35,124 (-40.2%), from -€87,285 to -€122,409
- Trade debts -€17,597
down €17,597 (-15.1%), from €116,290 to €98,693
- Debts after one year -€7,974
down €7,974 (-23.9%), from €33,308 to €25,333
- Current portion of long-term debt -€3,959
down €3,959 (-33.2%), from €11,934 to €7,974
- Staff costs -€25,210
down €25,210 (-24.2%), from €104,207 to €78,997
- Gross operating margin -€24,327
down €24,327 (-26.8%), from €90,652 to €66,325
- Financial charges -€7,977
down €7,977 (-62.8%), from €12,701 to €4,725
of which Financial charges: -€8,077
- Depreciation +€3,234
up €3,234 (+28.4%), from €11,390 to €14,624
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,407 | €74,916 | -€25,492 | -25.4% |
| Fixed assets | 21/28 | €52,101 | €37,477 | -€14,624 | -28.1% |
| Tangible fixed assets | 22/27 | €51,747 | €37,123 | -€14,624 | -28.3% |
| Plant, machinery and equipment | 23 | €9,622 | €4,783 | -€4,840 | -50.3% |
| Furniture and vehicles | 24 | €2,124 | €1,436 | -€688 | -32.4% |
| Leasing and similar rights | 25 | €40,001 | €30,904 | -€9,097 | -22.7% |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €48,306 | €37,438 | -€10,868 | -22.5% |
| Amounts receivable within one year | 40/41 | €43,766 | €36,110 | -€7,656 | -17.5% |
| Trade receivables | 40 | €23,499 | €21,842 | -€1,656 | -7.0% |
| Other amounts receivable | 41 | €20,267 | €14,268 | -€6,000 | -29.6% |
| Cash at bank and in hand | 54/58 | €1,153 | €764 | -€389 | -33.7% |
| Deferred charges and accrued income | 490/1 | €3,388 | €564 | -€2,823 | -83.3% |
| Total equity and liabilities | 10/49 | €100,407 | €74,916 | -€25,492 | -25.4% |
| Equity | 10/15 | -€81,085 | -€116,209 | -€35,124 | -43.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,285 | -€122,409 | -€35,124 | -40.2% |
| Amounts payable | 17/49 | €181,493 | €191,125 | +€9,632 | +5.3% |
| Amounts payable after more than one year | 17 | €33,308 | €25,333 | -€7,974 | -23.9% |
| Financial debts | 170/4 | €33,308 | €25,333 | -€7,974 | -23.9% |
| Amounts payable within one year | 42/48 | €148,185 | €165,791 | +€17,606 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €11,934 | €7,974 | -€3,959 | -33.2% |
| Financial debts | 43 | €3,788 | €4,980 | +€1,192 | +31.5% |
| Credit institutions | 430/8 | €3,788 | €4,980 | +€1,192 | +31.5% |
| Trade debts | 44 | €116,290 | €98,693 | -€17,597 | -15.1% |
| Suppliers | 440/4 | €116,290 | €98,693 | -€17,597 | -15.1% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €16,166 | €52,644 | +€36,477 | +226% |
| Taxes | 450/3 | €6,780 | €8,841 | +€2,061 | +30.4% |
| Remuneration and social security | 454/9 | €9,386 | €43,803 | +€34,416 | +367% |
| Other amounts payable | 47/48 | €7 | - | -€7 | |
| Remuneration, social security and pensions | 62 | €104,207 | €78,997 | -€25,210 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,390 | €14,624 | +€3,234 | +28.4% |
| Other operating charges | 640/8 | €1,363 | €824 | -€540 | -39.6% |
| Non-recurring operating charges | 66A | €2,943 | €2,210 | -€733 | -24.9% |
| Gross operating margin | 9900 | €90,652 | €66,325 | -€24,327 | -26.8% |
| Operating profit (loss) | 9901 | -€29,251 | -€30,330 | -€1,078 | -3.7% |
| Financial income | 75/76B | €2 | €128 | +€125 | +5,750% |
| Recurring financial income | 75 | €2 | €128 | +€125 | +5,750% |
| Financial charges | 65/66B | €12,701 | €4,725 | -€7,977 | -62.8% |
| Recurring financial charges | 65 | €12,701 | €4,625 | -€8,077 | -63.6% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | -€41,950 | -€34,927 | +€7,024 | +16.7% |
| Income taxes | 67/77 | €223 | €197 | -€26 | -11.6% |
| Profit (loss) for the period | 9904 | -€42,173 | -€35,124 | +€7,049 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,173 | -€35,124 | +€7,049 | +16.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.