ISOLATION CLOISON PLAFONNAGE: 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.
ISOLATION CLOISON PLAFONNAGE
Largest movements
- Tangible fixed assets -€41,656
down €41,656 (-66.1%), from €63,064 to €21,408
of which Furniture and vehicles: -€38,097
- Receivables within one year -€18,905
down €18,905 (-15.8%), from €119,354 to €100,449
of which Trade receivables: -€25,793
- Cash +€13,787
up €13,787 (+16.9%), from €81,350 to €95,137
mainly Investment in fixed assets (net) (+€30,098) and Receivables within one year (+€18,905)
- Profit (loss) carried forward -€28,053
down €28,053 (-54.6%), from €51,334 to €23,281
- Tax, wage and social debts -€14,455
down €14,455 (-26.9%), from €53,751 to €39,296
of which Taxes: -€11,771
- Trade debts -€6,028
down €6,028 (-10.7%), from €56,146 to €50,118
- Turnover -€115,886
down €115,886 (-38.9%), from €297,753 to €181,867
- Gross operating margin -€75,783
down €75,783 (-63.4%), from €119,543 to €43,760
- Purchases and services -€47,059
down €47,059 (-25.2%), from €186,815 to €139,757
- Staff costs -€14,443
down €14,443 (-23.3%), from €61,862 to €47,418
- Taxes -€10,080
down €10,080 (-78.7%), from €12,816 to €2,736
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,109 | €220,558 | -€47,552 | -17.7% |
| Fixed assets | 21/28 | €64,664 | €23,008 | -€41,656 | -64.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €63,064 | €21,408 | -€41,656 | -66.1% |
| Plant, machinery and equipment | 23 | €4,148 | €794 | -€3,354 | -80.9% |
| Furniture and vehicles | 24 | €57,773 | €19,676 | -€38,097 | -65.9% |
| Other tangible fixed assets | 26 | €1,143 | €938 | -€205 | -17.9% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €203,445 | €197,550 | -€5,895 | -2.9% |
| Amounts receivable within one year | 40/41 | €119,354 | €100,449 | -€18,905 | -15.8% |
| Trade receivables | 40 | €104,555 | €78,763 | -€25,793 | -24.7% |
| Other amounts receivable | 41 | €14,799 | €21,687 | +€6,888 | +46.5% |
| Cash at bank and in hand | 54/58 | €81,350 | €95,137 | +€13,787 | +16.9% |
| Deferred charges and accrued income | 490/1 | €2,741 | €1,964 | -€778 | -28.4% |
| Total equity and liabilities | 10/49 | €268,109 | €220,558 | -€47,552 | -17.7% |
| Equity | 10/15 | €144,283 | €116,230 | -€28,053 | -19.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €78,949 | €78,949 | = | 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% |
| Distributable reserves | 133 | €77,089 | €77,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,334 | €23,281 | -€28,053 | -54.6% |
| Amounts payable | 17/49 | €123,826 | €104,328 | -€19,498 | -15.7% |
| Amounts payable within one year | 42/48 | €123,826 | €103,343 | -€20,483 | -16.5% |
| Trade debts | 44 | €56,146 | €50,118 | -€6,028 | -10.7% |
| Suppliers | 440/4 | €56,146 | €50,118 | -€6,028 | -10.7% |
| Taxes, remuneration and social security | 45 | €53,751 | €39,296 | -€14,455 | -26.9% |
| Taxes | 450/3 | €28,562 | €16,790 | -€11,771 | -41.2% |
| Remuneration and social security | 454/9 | €25,190 | €22,505 | -€2,684 | -10.7% |
| Other amounts payable | 47/48 | €13,929 | €13,929 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €985 | +€985 | |
| Turnover | 70 | €297,753 | €181,867 | -€115,886 | -38.9% |
| Non-recurring operating income | 76A | €0 | €16 | +€16 | |
| Goods, raw materials, services and sundry goods | 60/61 | €186,815 | €139,757 | -€47,059 | -25.2% |
| Remuneration, social security and pensions | 62 | €61,862 | €47,418 | -€14,443 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,930 | €11,558 | -€372 | -3.1% |
| Other operating charges | 640/8 | €1,509 | €9,428 | +€7,920 | +525% |
| Non-recurring operating charges | 66A | €444 | €63 | -€381 | -85.8% |
| Gross operating margin | 9900 | €119,543 | €43,760 | -€75,783 | -63.4% |
| Operating profit (loss) | 9901 | €43,799 | -€24,708 | -€68,507 | |
| Financial income | 75/76B | €56 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €56 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €555 | €609 | +€54 | +9.7% |
| Recurring financial charges | 65 | €555 | €609 | +€54 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €43,299 | -€25,317 | -€68,616 | |
| Income taxes | 67/77 | €12,816 | €2,736 | -€10,080 | -78.7% |
| Profit (loss) for the period | 9904 | €30,483 | -€28,053 | -€58,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,483 | -€28,053 | -€58,536 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.