EL IHSSANE: 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.
EL IHSSANE
Largest movements
- Cash -€3,734
down €3,734 (-25.5%), from €14,645 to €10,911
mainly Investment in fixed assets (net) (-€3,596) and Stocks and contracts (-€2,750)
- Stocks and contracts +€2,750
up €2,750 (+12.6%), from €21,875 to €24,625
- Receivables within one year +€1,711
up €1,711 (+553.6%), from €309 to €2,020
- Tangible fixed assets +€1,508
up €1,508 (+83.8%), from €1,800 to €3,308
of which Furniture and vehicles: +€2,483
- Other debts +€2,500
new in 2024: €2,500
- Trade debts +€1,847
up €1,847 (+16.1%), from €11,499 to €13,347
- Tax, wage and social debts -€1,449
down €1,449 (-7.1%), from €20,321 to €18,871
of which Taxes: -€1,118
- Profit (loss) carried forward -€664
down €664 (-5.6%), from -€11,790 to -€12,454
- Turnover -€207,709
no longer reported in 2024 (was €207,709)
- Purchases and services -€157,750
no longer reported in 2024 (was €157,750)
- Gross operating margin +€8,129
up €8,129 (+16.3%), from €49,959 to €58,089
- Other operating charges +€4,359
up €4,359 (+316.0%), from €1,380 to €5,739
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,629 | €40,863 | +€2,234 | +5.8% |
| Fixed assets | 21/28 | €1,800 | €3,308 | +€1,508 | +83.8% |
| Tangible fixed assets | 22/27 | €1,800 | €3,308 | +€1,508 | +83.8% |
| Plant, machinery and equipment | 23 | €1,525 | €550 | -€975 | -63.9% |
| Furniture and vehicles | 24 | €275 | €2,758 | +€2,483 | +901.7% |
| Current assets | 29/58 | €36,829 | €37,556 | +€726 | +2.0% |
| Stocks and contracts in progress | 3 | €21,875 | €24,625 | +€2,750 | +12.6% |
| Stocks | 30/36 | €21,875 | €24,625 | +€2,750 | +12.6% |
| Amounts receivable within one year | 40/41 | €309 | €2,020 | +€1,711 | +553.6% |
| Other amounts receivable | 41 | €309 | €2,020 | +€1,711 | +553.6% |
| Cash at bank and in hand | 54/58 | €14,645 | €10,911 | -€3,734 | -25.5% |
| Total equity and liabilities | 10/49 | €38,629 | €40,863 | +€2,234 | +5.8% |
| Equity | 10/15 | €6,810 | €6,146 | -€664 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,790 | -€12,454 | -€664 | -5.6% |
| Amounts payable | 17/49 | €31,820 | €34,718 | +€2,898 | +9.1% |
| Amounts payable within one year | 42/48 | €31,820 | €34,718 | +€2,898 | +9.1% |
| Trade debts | 44 | €11,499 | €13,347 | +€1,847 | +16.1% |
| Suppliers | 440/4 | €11,499 | €13,347 | +€1,847 | +16.1% |
| Taxes, remuneration and social security | 45 | €20,321 | €18,871 | -€1,449 | -7.1% |
| Taxes | 450/3 | €3,823 | €2,705 | -€1,118 | -29.2% |
| Remuneration and social security | 454/9 | €16,497 | €16,166 | -€331 | -2.0% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Turnover | 70 | €207,709 | - | -€207,709 | |
| Goods, raw materials, services and sundry goods | 60/61 | €157,750 | - | -€157,750 | |
| Remuneration, social security and pensions | 62 | €50,086 | €50,649 | +€563 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €2,088 | +€870 | +71.4% |
| Other operating charges | 640/8 | €1,380 | €5,739 | +€4,359 | +316.0% |
| Gross operating margin | 9900 | €49,959 | €58,089 | +€8,129 | +16.3% |
| Operating profit (loss) | 9901 | -€2,724 | -€387 | +€2,337 | +85.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €226 | €277 | +€51 | +22.7% |
| Recurring financial charges | 65 | €226 | €277 | +€51 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,950 | -€664 | +€2,286 | +77.5% |
| Profit (loss) for the period | 9904 | -€2,950 | -€664 | +€2,286 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,950 | -€664 | +€2,286 | +77.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.