Isopro Cleaning: 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 Cleaning
Largest movements
- Receivables within one year -€37,984
down €37,984 (-18.8%), from €201,897 to €163,913
of which Trade receivables: -€29,299
- Cash -€25,439
down €25,439 (-67.6%), from €37,641 to €12,202
mainly Trade debts (-€108,733) and Investment in fixed assets (net) (-€20,446)
- Financial fixed assets -€12,600
no longer reported in 2025 (was €12,600)
- Tangible fixed assets +€12,084
up €12,084 (+22.0%), from €55,037 to €67,121
of which Furniture and vehicles: +€13,424
- Trade debts -€108,733
down €108,733 (-88.0%), from €123,614 to €14,881
of which Suppliers: -€107,618
- Reserves +€89,399
up €89,399 (+21,154%), from €423 to €89,821
of which Distributable reserves: +€89,821
- Profit (loss) carried forward -€43,154
down €43,154 (-100%), from €43,154 to €0
- Staff costs -€83,256
down €83,256 (-55.7%), from €149,362 to €66,106
- Gross operating margin -€77,966
down €77,966 (-33.2%), from €234,579 to €156,613
- Depreciation +€12,178
up €12,178 (+139%), from €8,784 to €20,962
- Other operating charges -€4,890
down €4,890 (-46.0%), from €10,638 to €5,747
- Taxes -€4,657
down €4,657 (-22.1%), from €21,121 to €16,463
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 | €308,606 | €243,236 | -€65,370 | -21.2% |
| Fixed assets | 21/28 | €67,637 | €67,121 | -€516 | -0.8% |
| Tangible fixed assets | 22/27 | €55,037 | €67,121 | +€12,084 | +22.0% |
| Plant, machinery and equipment | 23 | €20,635 | €19,295 | -€1,340 | -6.5% |
| Furniture and vehicles | 24 | €34,402 | €47,826 | +€13,424 | +39.0% |
| Financial fixed assets | 28 | €12,600 | - | -€12,600 | |
| Current assets | 29/58 | €240,969 | €176,115 | -€64,854 | -26.9% |
| Stocks and contracts in progress | 3 | €1,285 | - | -€1,285 | |
| Stocks | 30/36 | €1,285 | - | -€1,285 | |
| Amounts receivable within one year | 40/41 | €201,897 | €163,913 | -€37,984 | -18.8% |
| Trade receivables | 40 | €96,229 | €66,930 | -€29,299 | -30.4% |
| Other amounts receivable | 41 | €105,668 | €96,983 | -€8,685 | -8.2% |
| Cash at bank and in hand | 54/58 | €37,641 | €12,202 | -€25,439 | -67.6% |
| Deferred charges and accrued income | 490/1 | €146 | - | -€146 | |
| Total equity and liabilities | 10/49 | €308,606 | €243,236 | -€65,370 | -21.2% |
| Equity | 10/15 | €55,977 | €102,221 | +€46,245 | +82.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €423 | €89,821 | +€89,399 | +21,154% |
| Non-distributable reserves | 130/1 | €423 | - | -€423 | |
| Reserves not available under the articles | 1311 | €423 | - | -€423 | |
| Distributable reserves | 133 | - | €89,821 | +€89,821 | |
| Profit (loss) carried forward | 14 | €43,154 | €0 | -€43,154 | -100% |
| Amounts payable | 17/49 | €252,629 | €141,014 | -€111,614 | -44.2% |
| Amounts payable after more than one year | 17 | €56,036 | €53,018 | -€3,018 | -5.4% |
| Financial debts | 170/4 | €56,036 | €3,018 | -€53,018 | -94.6% |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €196,592 | €87,996 | -€108,596 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €2,698 | €3,215 | +€517 | +19.1% |
| Trade debts | 44 | €123,614 | €14,881 | -€108,733 | -88.0% |
| Suppliers | 440/4 | €122,499 | €14,881 | -€107,618 | -87.9% |
| Bills of exchange payable | 441 | €1,115 | - | -€1,115 | |
| Taxes, remuneration and social security | 45 | €70,280 | €69,900 | -€379 | -0.5% |
| Taxes | 450/3 | €37,313 | €41,685 | +€4,372 | +11.7% |
| Remuneration and social security | 454/9 | €32,967 | €28,215 | -€4,752 | -14.4% |
| Remuneration, social security and pensions | 62 | €149,362 | €66,106 | -€83,256 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,784 | €20,962 | +€12,178 | +139% |
| Other operating charges | 640/8 | €10,638 | €5,747 | -€4,890 | -46.0% |
| Non-recurring operating charges | 66A | - | €5,568 | +€5,568 | |
| Gross operating margin | 9900 | €234,579 | €156,613 | -€77,966 | -33.2% |
| Operating profit (loss) | 9901 | €65,795 | €58,230 | -€7,565 | -11.5% |
| Financial income | 75/76B | €4,391 | €4,604 | +€213 | +4.9% |
| Recurring financial income | 75 | €4,391 | €4,604 | +€213 | +4.9% |
| Financial charges | 65/66B | €796 | €126 | -€670 | -84.2% |
| Recurring financial charges | 65 | €796 | €126 | -€670 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €69,389 | €62,708 | -€6,682 | -9.6% |
| Income taxes | 67/77 | €21,121 | €16,463 | -€4,657 | -22.1% |
| Profit (loss) for the period | 9904 | €48,269 | €46,245 | -€2,024 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,269 | €46,245 | -€2,024 | -4.2% |
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 1 November 2026 via checked.be.