ISO-PROJECTS PK: 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-PROJECTS PK
Largest movements
- Stocks and contracts +€27,238
up €27,238 (+106.8%), from €25,512 to €52,750
- Tangible fixed assets -€15,142
down €15,142 (-33.1%), from €45,735 to €30,593
of which Furniture and vehicles: -€14,772
- Cash -€7,648
down €7,648 (-12.1%), from €63,172 to €55,524
mainly Stocks and contracts (-€27,238) and Debts after one year (-€9,950)
- Receivables within one year +€2,259
up €2,259 (+27.0%), from €8,365 to €10,624
of which Trade receivables: +€1,280
- Debts after one year -€9,950
down €9,950 (-31.1%), from €32,013 to €22,063
- Trade debts +€7,435
up €7,435 (+3947.5%), from €188 to €7,623
- Tax, wage and social debts +€4,871
up €4,871 (+214.4%), from €2,272 to €7,143
of which Remuneration and social security: +€5,000
- Profit (loss) carried forward +€3,872
up €3,872 (+9.3%), from €41,810 to €45,682
- Gross operating margin -€5,289
down €5,289 (-18.6%), from €28,509 to €23,219
- Other operating charges -€2,791
down €2,791 (-67.0%), from €4,168 to €1,377
- Financial charges -€347
down €347 (-16.7%), from €2,077 to €1,730
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 | €142,784 | €149,491 | +€6,707 | +4.7% |
| Fixed assets | 21/28 | €45,735 | €30,593 | -€15,142 | -33.1% |
| Tangible fixed assets | 22/27 | €45,735 | €30,593 | -€15,142 | -33.1% |
| Plant, machinery and equipment | 23 | €628 | €258 | -€370 | -59.0% |
| Furniture and vehicles | 24 | €45,107 | €30,335 | -€14,772 | -32.7% |
| Current assets | 29/58 | €97,049 | €118,898 | +€21,849 | +22.5% |
| Stocks and contracts in progress | 3 | €25,512 | €52,750 | +€27,238 | +106.8% |
| Contracts in progress | 37 | €25,512 | €52,750 | +€27,238 | +106.8% |
| Amounts receivable within one year | 40/41 | €8,365 | €10,624 | +€2,259 | +27.0% |
| Trade receivables | 40 | €6,496 | €7,776 | +€1,280 | +19.7% |
| Other amounts receivable | 41 | €1,869 | €2,848 | +€979 | +52.4% |
| Cash at bank and in hand | 54/58 | €63,172 | €55,524 | -€7,648 | -12.1% |
| Total equity and liabilities | 10/49 | €142,784 | €149,491 | +€6,707 | +4.7% |
| Equity | 10/15 | €97,810 | €101,682 | +€3,872 | +4.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,810 | €45,682 | +€3,872 | +9.3% |
| Amounts payable | 17/49 | €44,974 | €47,809 | +€2,835 | +6.3% |
| Amounts payable after more than one year | 17 | €32,013 | €22,063 | -€9,950 | -31.1% |
| Financial debts | 170/4 | €32,013 | €22,063 | -€9,950 | -31.1% |
| Amounts payable within one year | 42/48 | €12,818 | €25,517 | +€12,699 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €9,557 | €9,950 | +€393 | +4.1% |
| Trade debts | 44 | €188 | €7,623 | +€7,435 | +3947.5% |
| Suppliers | 440/4 | €188 | €7,623 | +€7,435 | +3947.5% |
| Taxes, remuneration and social security | 45 | €2,272 | €7,143 | +€4,871 | +214.4% |
| Taxes | 450/3 | €2,272 | €2,143 | -€129 | -5.7% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €143 | €229 | +€87 | +60.6% |
| Non-recurring operating income | 76A | €3,019 | - | -€3,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,354 | €15,142 | -€212 | -1.4% |
| Other operating charges | 640/8 | €4,168 | €1,377 | -€2,791 | -67.0% |
| Gross operating margin | 9900 | €28,509 | €23,219 | -€5,289 | -18.6% |
| Operating profit (loss) | 9901 | €8,986 | €6,700 | -€2,287 | -25.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,077 | €1,730 | -€347 | -16.7% |
| Recurring financial charges | 65 | €2,077 | €1,730 | -€347 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €6,911 | €4,970 | -€1,941 | -28.1% |
| Income taxes | 67/77 | €1,228 | €1,098 | -€129 | -10.5% |
| Profit (loss) for the period | 9904 | €5,683 | €3,872 | -€1,811 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,683 | €3,872 | -€1,811 | -31.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.