Concept Store Isabelle: 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.
Concept Store Isabelle
Largest movements
- Tangible fixed assets +€3,209
new in 2023: €3,209
- Receivables within one year -€2,191
down €2,191 (-43.3%), from €5,057 to €2,866
of which Trade receivables: -€2,149
- Profit (loss) carried forward -€7,446
down €7,446 (-6.7%), from -€110,584 to -€118,030
- Other debts +€7,404
up €7,404 (+7.5%), from €98,385 to €105,789
- Short-term financial debts +€612
new in 2023: €612
- Trade debts +€422
up €422 (+28.6%), from €1,478 to €1,900
- Gross operating margin +€2,269
up €2,269 (+25.9%), from -€8,760 to -€6,491
- Depreciation +€731
new in 2023: €731
- Other operating charges +€127
new in 2023: €127
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,931 | €10,923 | +€992 | +10.0% |
| Fixed assets | 21/28 | - | €3,209 | +€3,209 | |
| Tangible fixed assets | 22/27 | - | €3,209 | +€3,209 | |
| Furniture and vehicles | 24 | - | €3,209 | +€3,209 | |
| Current assets | 29/58 | €9,931 | €7,714 | -€2,217 | -22.3% |
| Stocks and contracts in progress | 3 | €4,537 | €4,537 | = | 0.0% |
| Stocks | 30/36 | €4,537 | €4,537 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,057 | €2,866 | -€2,191 | -43.3% |
| Trade receivables | 40 | €4,524 | €2,375 | -€2,149 | -47.5% |
| Other amounts receivable | 41 | €533 | €491 | -€42 | -7.9% |
| Cash at bank and in hand | 54/58 | €26 | - | -€26 | |
| Deferred charges and accrued income | 490/1 | €311 | €311 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,931 | €10,923 | +€992 | +10.0% |
| Equity | 10/15 | -€90,382 | -€97,828 | -€7,446 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,602 | €1,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80 | €80 | = | 0.0% |
| Reserves not available under the articles | 1311 | €80 | €80 | = | 0.0% |
| Distributable reserves | 133 | €1,522 | €1,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,584 | -€118,030 | -€7,446 | -6.7% |
| Amounts payable | 17/49 | €100,313 | €108,751 | +€8,438 | +8.4% |
| Amounts payable within one year | 42/48 | €99,863 | €108,301 | +€8,438 | +8.4% |
| Financial debts | 43 | - | €612 | +€612 | |
| Credit institutions | 430/8 | - | €612 | +€612 | |
| Trade debts | 44 | €1,478 | €1,900 | +€422 | +28.6% |
| Suppliers | 440/4 | €1,478 | €1,900 | +€422 | +28.6% |
| Other amounts payable | 47/48 | €98,385 | €105,789 | +€7,404 | +7.5% |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €731 | +€731 | |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | -€8,760 | -€6,491 | +€2,269 | +25.9% |
| Operating profit (loss) | 9901 | -€8,760 | -€7,349 | +€1,411 | +16.1% |
| Financial charges | 65/66B | €113 | €97 | -€16 | -14.2% |
| Recurring financial charges | 65 | €113 | €97 | -€16 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,873 | -€7,446 | +€1,427 | +16.1% |
| Profit (loss) for the period | 9904 | -€8,873 | -€7,446 | +€1,427 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,873 | -€7,446 | +€1,427 | +16.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.