ISO-PROJET: 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-PROJET
Largest movements
- Receivables within one year -€28,739
down €28,739 (-51.5%), from €55,815 to €27,076
of which Trade receivables: -€29,166
- Trade debts -€20,603
down €20,603 (-48.4%), from €42,586 to €21,983
- Tax, wage and social debts -€6,999
down €6,999 (-86.9%), from €8,053 to €1,054
of which Remuneration and social security: -€6,999
- Profit (loss) carried forward -€2,200
down €2,200 (-69.0%), from €3,188 to €987
- Other debts +€1,055
new in 2026: €1,055
- Gross operating margin -€27,528
down €27,528 (-25.6%), from €107,651 to €80,123
- Staff costs -€25,189
down €25,189 (-23.9%), from €105,378 to €80,189
- Other operating charges +€1,740
up €1,740 (+1,160%), from €150 to €1,890
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,826 | €27,080 | -€28,747 | -51.5% |
| Current assets | 29/58 | €55,826 | €27,080 | -€28,747 | -51.5% |
| Amounts receivable within one year | 40/41 | €55,815 | €27,076 | -€28,739 | -51.5% |
| Trade receivables | 40 | €38,690 | €9,524 | -€29,166 | -75.4% |
| Other amounts receivable | 41 | €17,125 | €17,552 | +€427 | +2.5% |
| Cash at bank and in hand | 54/58 | €11 | €3 | -€8 | -68.9% |
| Total equity and liabilities | 10/49 | €55,826 | €27,080 | -€28,747 | -51.5% |
| Equity | 10/15 | €5,188 | €2,987 | -€2,200 | -42.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,188 | €987 | -€2,200 | -69.0% |
| Amounts payable | 17/49 | €50,639 | €24,092 | -€26,546 | -52.4% |
| Amounts payable within one year | 42/48 | €50,639 | €24,092 | -€26,546 | -52.4% |
| Trade debts | 44 | €42,586 | €21,983 | -€20,603 | -48.4% |
| Suppliers | 440/4 | €42,586 | €21,983 | -€20,603 | -48.4% |
| Taxes, remuneration and social security | 45 | €8,053 | €1,054 | -€6,999 | -86.9% |
| Taxes | 450/3 | €1,054 | €1,054 | = | 0.0% |
| Remuneration and social security | 454/9 | €6,999 | €0 | -€6,999 | -100% |
| Other amounts payable | 47/48 | - | €1,055 | +€1,055 | |
| Remuneration, social security and pensions | 62 | €105,378 | €80,189 | -€25,189 | -23.9% |
| Other operating charges | 640/8 | €150 | €1,890 | +€1,740 | +1,160% |
| Gross operating margin | 9900 | €107,651 | €80,123 | -€27,528 | -25.6% |
| Operating profit (loss) | 9901 | €2,123 | -€1,956 | -€4,079 | |
| Financial charges | 65/66B | €231 | €245 | +€13 | +5.8% |
| Recurring financial charges | 65 | €231 | €245 | +€13 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €1,892 | -€2,200 | -€4,092 | |
| Income taxes | 67/77 | €1,054 | €0 | -€1,054 | -100% |
| Profit (loss) for the period | 9904 | €838 | -€2,200 | -€3,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €838 | -€2,200 | -€3,038 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.