ISOPRO Châssis: 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.
ISOPRO Châssis
Largest movements
- Receivables within one year +€155,102
up €155,102 (+239%), from €64,836 to €219,937
of which Trade receivables: +€153,359
- Cash -€43,784
down €43,784 (-44.7%), from €97,969 to €54,185
mainly Receivables within one year (-€155,102) and Investment in fixed assets (net) (-€4,133)
- Tangible fixed assets +€3,549
up €3,549 (+510%), from €696 to €4,245
of which Plant, machinery and equipment: +€3,456
- Reserves +€50,000
new in 2025: €50,000
- Advances received +€33,762
new in 2025: €33,762
- Trade debts +€14,831
up €14,831 (+19.9%), from €74,399 to €89,231
- Tax, wage and social debts +€12,950
up €12,950 (+76.8%), from €16,864 to €29,814
of which Taxes: +€8,323
- Profit (loss) carried forward -€11,536
down €11,536 (-18.9%), from €61,104 to €49,568
- Staff costs +€82,522
up €82,522 (+148%), from €55,846 to €138,368
- Gross operating margin +€59,969
up €59,969 (+45.0%), from €133,245 to €193,213
- Taxes -€5,344
down €5,344 (-35.0%), from €15,266 to €9,922
- Other operating charges +€4,003
up €4,003 (+474%), from €844 to €4,847
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 | €163,706 | €278,573 | +€114,866 | +70.2% |
| Fixed assets | 21/28 | €901 | €4,450 | +€3,549 | +394% |
| Tangible fixed assets | 22/27 | €696 | €4,245 | +€3,549 | +510% |
| Plant, machinery and equipment | 23 | - | €3,456 | +€3,456 | |
| Furniture and vehicles | 24 | €696 | €789 | +€92 | +13.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €162,805 | €274,123 | +€111,318 | +68.4% |
| Amounts receivable within one year | 40/41 | €64,836 | €219,937 | +€155,102 | +239% |
| Trade receivables | 40 | €64,557 | €217,915 | +€153,359 | +238% |
| Other amounts receivable | 41 | €279 | €2,022 | +€1,743 | +625% |
| Cash at bank and in hand | 54/58 | €97,969 | €54,185 | -€43,784 | -44.7% |
| Total equity and liabilities | 10/49 | €163,706 | €278,573 | +€114,866 | +70.2% |
| Equity | 10/15 | €71,104 | €109,568 | +€38,464 | +54.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €61,104 | €49,568 | -€11,536 | -18.9% |
| Amounts payable | 17/49 | €92,602 | €169,004 | +€76,402 | +82.5% |
| Amounts payable after more than one year | 17 | - | €9,721 | +€9,721 | |
| Financial debts | 170/4 | - | €9,721 | +€9,721 | |
| Amounts payable within one year | 42/48 | €92,602 | €159,283 | +€66,681 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,476 | +€6,476 | |
| Trade debts | 44 | €74,399 | €89,231 | +€14,831 | +19.9% |
| Suppliers | 440/4 | €74,399 | €89,231 | +€14,831 | +19.9% |
| Advances received on contracts in progress | 46 | - | €33,762 | +€33,762 | |
| Taxes, remuneration and social security | 45 | €16,864 | €29,814 | +€12,950 | +76.8% |
| Taxes | 450/3 | €16,864 | €25,188 | +€8,323 | +49.4% |
| Remuneration and social security | 454/9 | - | €4,626 | +€4,626 | |
| Other amounts payable | 47/48 | €1,338 | - | -€1,338 | |
| Remuneration, social security and pensions | 62 | €55,846 | €138,368 | +€82,522 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €585 | +€445 | +318% |
| Other operating charges | 640/8 | €844 | €4,847 | +€4,003 | +474% |
| Gross operating margin | 9900 | €133,245 | €193,213 | +€59,969 | +45.0% |
| Operating profit (loss) | 9901 | €76,415 | €49,414 | -€27,001 | -35.3% |
| Financial income | 75/76B | €0 | €430 | +€430 | +1,431,967% |
| Recurring financial income | 75 | €0 | €430 | +€430 | +1,431,967% |
| Financial charges | 65/66B | €45 | €1,458 | +€1,413 | +3,174% |
| Recurring financial charges | 65 | €45 | €1,458 | +€1,413 | +3,174% |
| Profit (loss) for the period before taxes | 9903 | €76,370 | €48,386 | -€27,984 | -36.6% |
| Income taxes | 67/77 | €15,266 | €9,922 | -€5,344 | -35.0% |
| Profit (loss) for the period | 9904 | €61,104 | €38,464 | -€22,640 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,104 | €38,464 | -€22,640 | -37.1% |
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 17 October 2026 via checked.be.