ISO Roof Construct: 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 Roof Construct
Largest movements
- Tangible fixed assets +€21,357
up €21,357 (+1,971%), from €1,084 to €22,441
of which Furniture and vehicles: +€14,146
- Receivables within one year +€7,636
up €7,636 (+71.4%), from €10,694 to €18,330
of which Other amounts receivable: +€6,103
- Cash +€1,119
up €1,119 (+25.8%), from €4,345 to €5,464
mainly Debts after one year (+€13,108) and Net result for the year (+€9,154)
- Debts after one year +€13,108
new in 2025: €13,108
- Profit (loss) carried forward +€9,154
up €9,154 (+244%), from €3,745 to €12,899
- Current portion of long-term debt +€3,298
new in 2025: €3,298
- Tax, wage and social debts +€3,155
up €3,155 (+153%), from €2,059 to €5,214
of which Taxes: +€2,250
- Other debts +€932
up €932 (+119%), from €782 to €1,714
- Gross operating margin +€8,860
up €8,860 (+41.7%), from €21,258 to €30,119
- Depreciation +€2,690
up €2,690 (+3,922%), from €69 to €2,759
- Staff costs -€1,422
down €1,422 (-8.9%), from €15,956 to €14,534
- Taxes +€1,387
up €1,387 (+152%), from €913 to €2,300
- Financial charges +€735
up €735 (+576%), from €128 to €863
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 | €26,567 | €56,762 | +€30,195 | +114% |
| Fixed assets | 21/28 | €1,084 | €22,441 | +€21,357 | +1,971% |
| Tangible fixed assets | 22/27 | €1,084 | €22,441 | +€21,357 | +1,971% |
| Plant, machinery and equipment | 23 | €1,084 | €8,294 | +€7,210 | +665% |
| Furniture and vehicles | 24 | - | €14,146 | +€14,146 | |
| Current assets | 29/58 | €25,483 | €34,322 | +€8,838 | +34.7% |
| Amounts receivable within one year | 40/41 | €10,694 | €18,330 | +€7,636 | +71.4% |
| Trade receivables | 40 | - | €1,532 | +€1,532 | |
| Other amounts receivable | 41 | €10,694 | €16,798 | +€6,103 | +57.1% |
| Cash at bank and in hand | 54/58 | €4,345 | €5,464 | +€1,119 | +25.8% |
| Deferred charges and accrued income | 490/1 | €10,444 | €10,528 | +€84 | +0.8% |
| Total equity and liabilities | 10/49 | €26,567 | €56,762 | +€30,195 | +114% |
| Equity | 10/15 | €5,245 | €14,399 | +€9,154 | +175% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,745 | €12,899 | +€9,154 | +244% |
| Amounts payable | 17/49 | €21,322 | €42,363 | +€21,042 | +98.7% |
| Amounts payable after more than one year | 17 | - | €13,108 | +€13,108 | |
| Financial debts | 170/4 | - | €13,108 | +€13,108 | |
| Amounts payable within one year | 42/48 | €21,322 | €29,255 | +€7,934 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,298 | +€3,298 | |
| Trade debts | 44 | €18,481 | €19,030 | +€548 | +3.0% |
| Suppliers | 440/4 | €18,481 | €19,030 | +€548 | +3.0% |
| Taxes, remuneration and social security | 45 | €2,059 | €5,214 | +€3,155 | +153% |
| Taxes | 450/3 | €964 | €3,214 | +€2,250 | +233% |
| Remuneration and social security | 454/9 | €1,095 | €2,000 | +€905 | +82.6% |
| Other amounts payable | 47/48 | €782 | €1,714 | +€932 | +119% |
| Remuneration, social security and pensions | 62 | €15,956 | €14,534 | -€1,422 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €2,759 | +€2,690 | +3,922% |
| Other operating charges | 640/8 | €448 | €540 | +€91 | +20.3% |
| Gross operating margin | 9900 | €21,258 | €30,119 | +€8,860 | +41.7% |
| Operating profit (loss) | 9901 | €4,785 | €12,287 | +€7,501 | +157% |
| Financial income | 75/76B | €1 | €31 | +€30 | +5,888% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +5,888% |
| Financial charges | 65/66B | €128 | €863 | +€735 | +576% |
| Recurring financial charges | 65 | €128 | €863 | +€735 | +576% |
| Profit (loss) for the period before taxes | 9903 | €4,658 | €11,454 | +€6,796 | +146% |
| Income taxes | 67/77 | €913 | €2,300 | +€1,387 | +152% |
| Profit (loss) for the period | 9904 | €3,745 | €9,154 | +€5,409 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €3,745 | €9,154 | +€5,409 | +144% |
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 29 October 2026 via checked.be.