I.S.B. SERVICES: 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.
I.S.B. SERVICES
Largest movements
- Receivables within one year +€52,048
up €52,048 (+78.0%), from €66,749 to €118,796
of which Other amounts receivable: +€49,847
- Cash +€5,179
up €5,179 (+61.9%), from €8,370 to €13,548
mainly Tax, wage and social debts (+€26,522) and Trade debts (+€19,467)
- Tax, wage and social debts +€26,522
up €26,522 (+359%), from €7,385 to €33,907
of which Remuneration and social security: +€23,476
- Trade debts +€19,467
up €19,467 (+65.2%), from €29,844 to €49,311
- Profit (loss) carried forward +€11,037
up €11,037 (+59.6%), from €18,527 to €29,563
- Staff costs +€101,618
up €101,618 (+243%), from €41,855 to €143,473
- Gross operating margin +€99,621
up €99,621 (+156%), from €63,981 to €163,602
- Financial charges -€10,095
down €10,095 (-87.0%), from €11,600 to €1,505
- Taxes +€2,939
new in 2024: €2,939
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.
Derived cash bridge
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 | €76,123 | €133,349 | +€57,226 | +75.2% |
| Current assets | 29/58 | €76,123 | €133,349 | +€57,226 | +75.2% |
| Amounts receivable within one year | 40/41 | €66,749 | €118,796 | +€52,048 | +78.0% |
| Trade receivables | 40 | €38,832 | €41,033 | +€2,201 | +5.7% |
| Other amounts receivable | 41 | €27,917 | €77,763 | +€49,847 | +179% |
| Cash at bank and in hand | 54/58 | €8,370 | €13,548 | +€5,179 | +61.9% |
| Deferred charges and accrued income | 490/1 | €1,004 | €1,004 | = | 0.0% |
| Total equity and liabilities | 10/49 | €76,123 | €133,349 | +€57,226 | +75.2% |
| Equity | 10/15 | €28,527 | €39,563 | +€11,037 | +38.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,527 | €29,563 | +€11,037 | +59.6% |
| Amounts payable | 17/49 | €47,596 | €93,785 | +€46,189 | +97.0% |
| Amounts payable within one year | 42/48 | €47,596 | €93,785 | +€46,189 | +97.0% |
| Financial debts | 43 | €10,367 | €10,367 | = | 0.0% |
| Credit institutions | 430/8 | €10,367 | €10,367 | = | 0.0% |
| Trade debts | 44 | €29,844 | €49,311 | +€19,467 | +65.2% |
| Suppliers | 440/4 | €29,844 | €49,311 | +€19,467 | +65.2% |
| Taxes, remuneration and social security | 45 | €7,385 | €33,907 | +€26,522 | +359% |
| Taxes | 450/3 | €5,495 | €8,541 | +€3,046 | +55.4% |
| Remuneration and social security | 454/9 | €1,890 | €25,365 | +€23,476 | +1,242% |
| Other amounts payable | 47/48 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €41,855 | €143,473 | +€101,618 | +243% |
| Other operating charges | 640/8 | €3,975 | €4,648 | +€674 | +16.9% |
| Gross operating margin | 9900 | €63,981 | €163,602 | +€99,621 | +156% |
| Operating profit (loss) | 9901 | €18,152 | €15,481 | -€2,671 | -14.7% |
| Financial charges | 65/66B | €11,600 | €1,505 | -€10,095 | -87.0% |
| Recurring financial charges | 65 | €11,600 | €1,505 | -€10,095 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €6,551 | €13,976 | +€7,424 | +113% |
| Income taxes | 67/77 | - | €2,939 | +€2,939 | |
| Profit (loss) for the period | 9904 | €6,551 | €11,037 | +€4,485 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,551 | €11,037 | +€4,485 | +68.5% |
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 18 October 2026 via checked.be.