ISOPURFECT ISOLATIONS: 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.
ISOPURFECT ISOLATIONS
Largest movements
- Cash -€49,610
down €49,610 (-23.8%), from €208,707 to €159,098
mainly Trade debts (-€56,597) and Deferred charges and accrued income (-€29,293)
- Receivables within one year -€30,206
down €30,206 (-29.7%), from €101,717 to €71,511
of which Trade receivables: -€71,764
- Deferred charges and accrued income +€29,293
up €29,293 (+92.6%), from €31,643 to €60,935
- Tangible fixed assets +€6,104
up €6,104 (+33.9%), from €17,996 to €24,100
of which Other tangible fixed assets: +€8,941
- Trade debts -€56,597
down €56,597 (-47.0%), from €120,536 to €63,939
- Reserves +€26,121
up €26,121 (+107%), from €24,413 to €50,534
- Tax, wage and social debts -€14,863
down €14,863 (-43.7%), from €34,030 to €19,167
- Gross operating margin -€21,403
down €21,403 (-29.9%), from €71,666 to €50,263
- Financial charges +€5,562
up €5,562, from -€4,112 to €1,450
of which Non-recurring financial charges: +€5,000
- Depreciation -€4,789
down €4,789 (-55.3%), from €8,653 to €3,864
- Taxes -€3,425
down €3,425 (-20.9%), from €16,355 to €12,930
- Write-downs -€2,189
down €2,189 (-29.7%), from €7,367 to €5,177
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 | €360,063 | €315,644 | -€44,419 | -12.3% |
| Fixed assets | 21/28 | €17,996 | €24,100 | +€6,104 | +33.9% |
| Tangible fixed assets | 22/27 | €17,996 | €24,100 | +€6,104 | +33.9% |
| Plant, machinery and equipment | 23 | €2,346 | €704 | -€1,642 | -70.0% |
| Furniture and vehicles | 24 | €1,818 | €622 | -€1,196 | -65.8% |
| Other tangible fixed assets | 26 | €13,833 | €22,774 | +€8,941 | +64.6% |
| Current assets | 29/58 | €342,067 | €291,544 | -€50,523 | -14.8% |
| Amounts receivable within one year | 40/41 | €101,717 | €71,511 | -€30,206 | -29.7% |
| Trade receivables | 40 | €100,015 | €28,251 | -€71,764 | -71.8% |
| Other amounts receivable | 41 | €1,702 | €43,260 | +€41,558 | +2,442% |
| Cash at bank and in hand | 54/58 | €208,707 | €159,098 | -€49,610 | -23.8% |
| Deferred charges and accrued income | 490/1 | €31,643 | €60,935 | +€29,293 | +92.6% |
| Total equity and liabilities | 10/49 | €360,063 | €315,644 | -€44,419 | -12.3% |
| Equity | 10/15 | €124,413 | €150,534 | +€26,121 | +21.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €24,413 | €50,534 | +€26,121 | +107% |
| Distributable reserves | 133 | €24,413 | €50,534 | +€26,121 | +107% |
| Provisions and deferred taxes | 16 | €75,004 | €75,004 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €75,004 | €75,004 | = | 0.0% |
| Other liabilities and charges | 164/5 | €75,004 | €75,004 | = | 0.0% |
| Amounts payable | 17/49 | €160,646 | €90,106 | -€70,540 | -43.9% |
| Amounts payable within one year | 42/48 | €155,646 | €83,106 | -€72,540 | -46.6% |
| Trade debts | 44 | €120,536 | €63,939 | -€56,597 | -47.0% |
| Suppliers | 440/4 | €120,536 | €63,939 | -€56,597 | -47.0% |
| Taxes, remuneration and social security | 45 | €34,030 | €19,167 | -€14,863 | -43.7% |
| Taxes | 450/3 | €34,030 | €19,167 | -€14,863 | -43.7% |
| Other amounts payable | 47/48 | €1,080 | - | -€1,080 | |
| Accrued charges and deferred income | 492/3 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €3,864 | -€4,789 | -55.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,367 | €5,177 | -€2,189 | -29.7% |
| Other operating charges | 640/8 | €549 | €1,068 | +€519 | +94.4% |
| Non-recurring operating charges | 66A | - | €724 | +€724 | |
| Gross operating margin | 9900 | €71,666 | €50,263 | -€21,403 | -29.9% |
| Operating profit (loss) | 9901 | €55,097 | €39,430 | -€15,667 | -28.4% |
| Financial income | 75/76B | €208 | €1,071 | +€863 | +414% |
| Recurring financial income | 75 | €208 | €1,071 | +€863 | +414% |
| Financial charges | 65/66B | -€4,112 | €1,450 | +€5,562 | |
| Recurring financial charges | 65 | €888 | €1,450 | +€562 | +63.3% |
| Non-recurring financial charges | 66B | -€5,000 | - | +€5,000 | |
| Profit (loss) for the period before taxes | 9903 | €59,417 | €39,051 | -€20,367 | -34.3% |
| Income taxes | 67/77 | €16,355 | €12,930 | -€3,425 | -20.9% |
| Profit (loss) for the period | 9904 | €43,062 | €26,121 | -€16,941 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,062 | €26,121 | -€16,941 | -39.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.