ISSO IP CONSTRUCT: what changed
Two fiscal 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.
ISSO IP CONSTRUCT
Largest movements
- Receivables within one year +€25,435
up €25,435 (+85.0%), from €29,921 to €55,356
of which Trade receivables: +€23,185
- Cash +€9,535
up €9,535 (+24.0%), from €39,687 to €49,223
mainly Trade debts (+€25,522) and Net result for the year (+€14,072)
- Tangible fixed assets -€4,639
down €4,639 (-28.6%), from €16,237 to €11,599
of which Furniture and vehicles: -€4,515
- Trade debts +€25,522
up €25,522 (+141.3%), from €18,061 to €43,583
- Profit (loss) carried forward +€14,072
up €14,072 (+26.9%), from €52,406 to €66,478
- Tax, wage and social debts -€9,431
down €9,431 (-70.5%), from €13,378 to €3,948
- Gross operating margin -€45,707
down €45,707 (-65.7%), from €69,581 to €23,874
- Taxes -€9,431
down €9,431 (-70.5%), from €13,378 to €3,948
- Depreciation +€2,684
up €2,684 (+137.3%), from €1,955 to €4,639
- Financial income +€896
new in 2025: €896
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.
Cash bridge derived
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 | €86,995 | €117,159 | +€30,164 | +34.7% |
| Fixed assets | 21/28 | €16,237 | €11,599 | -€4,639 | -28.6% |
| Tangible fixed assets | 22/27 | €16,237 | €11,599 | -€4,639 | -28.6% |
| Plant, machinery and equipment | 23 | €492 | €369 | -€124 | -25.1% |
| Furniture and vehicles | 24 | €15,745 | €11,230 | -€4,515 | -28.7% |
| Current assets | 29/58 | €70,758 | €105,560 | +€34,802 | +49.2% |
| Amounts receivable within one year | 40/41 | €29,921 | €55,356 | +€25,435 | +85.0% |
| Trade receivables | 40 | €14,930 | €38,115 | +€23,185 | +155.3% |
| Other amounts receivable | 41 | €14,991 | €17,241 | +€2,250 | +15.0% |
| Cash at bank and in hand | 54/58 | €39,687 | €49,223 | +€9,535 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,150 | €982 | -€168 | -14.6% |
| Total equity and liabilities | 10/49 | €86,995 | €117,159 | +€30,164 | +34.7% |
| Equity | 10/15 | €55,406 | €69,478 | +€14,072 | +25.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,406 | €66,478 | +€14,072 | +26.9% |
| Amounts payable | 17/49 | €31,589 | €47,681 | +€16,092 | +50.9% |
| Amounts payable within one year | 42/48 | €31,589 | €47,681 | +€16,092 | +50.9% |
| Trade debts | 44 | €18,061 | €43,583 | +€25,522 | +141.3% |
| Suppliers | 440/4 | €18,061 | €43,583 | +€25,522 | +141.3% |
| Taxes, remuneration and social security | 45 | €13,378 | €3,948 | -€9,431 | -70.5% |
| Taxes | 450/3 | €13,378 | €3,948 | -€9,431 | -70.5% |
| Other amounts payable | 47/48 | €150 | €150 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €237 | €853 | +€616 | +259.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €4,639 | +€2,684 | +137.3% |
| Other operating charges | 640/8 | €1,482 | €1,028 | -€454 | -30.6% |
| Gross operating margin | 9900 | €69,581 | €23,874 | -€45,707 | -65.7% |
| Operating profit (loss) | 9901 | €65,906 | €17,354 | -€48,552 | -73.7% |
| Financial income | 75/76B | - | €896 | +€896 | |
| Recurring financial income | 75 | - | €896 | +€896 | |
| Financial charges | 65/66B | €122 | €230 | +€108 | +88.9% |
| Recurring financial charges | 65 | €122 | €230 | +€108 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €65,784 | €18,020 | -€47,765 | -72.6% |
| Income taxes | 67/77 | €13,378 | €3,948 | -€9,431 | -70.5% |
| Profit (loss) for the period | 9904 | €52,406 | €14,072 | -€38,334 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,406 | €14,072 | -€38,334 | -73.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.