ISABELLE ET DANIEL: 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.
ISABELLE ET DANIEL
Largest movements
- Tangible fixed assets +€2,346
up €2,346 (+98.8%), from €2,376 to €4,722
of which Furniture and vehicles: +€2,416
- Receivables within one year -€835
down €835 (-1.4%), from €58,784 to €57,949
of which Other amounts receivable: -€2,711
- Other debts +€14,932
up €14,932 (+462%), from €3,234 to €18,166
- Profit (loss) carried forward -€12,407
down €12,407 (-164%), from -€7,547 to -€19,954
- Trade debts -€1,409
down €1,409 (-2.7%), from €52,116 to €50,707
- Gross operating margin -€10,738
down €10,738, from €1,318 to -€9,419
- Financial income -€183
down €183 (-100.0%), from €183 to €0
- Other operating charges -€129
down €129 (-18.8%), from €687 to €558
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,727 | €66,015 | +€1,288 | +2.0% |
| Fixed assets | 21/28 | €3,376 | €5,722 | +€2,346 | +69.5% |
| Tangible fixed assets | 22/27 | €2,376 | €4,722 | +€2,346 | +98.8% |
| Plant, machinery and equipment | 23 | €621 | €551 | -€70 | -11.3% |
| Furniture and vehicles | 24 | €1,755 | €4,172 | +€2,416 | +138% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €61,351 | €60,292 | -€1,059 | -1.7% |
| Amounts receivable within one year | 40/41 | €58,784 | €57,949 | -€835 | -1.4% |
| Trade receivables | 40 | €54,535 | €56,411 | +€1,876 | +3.4% |
| Other amounts receivable | 41 | €4,250 | €1,539 | -€2,711 | -63.8% |
| Deferred charges and accrued income | 490/1 | €2,566 | €2,343 | -€223 | -8.7% |
| Total equity and liabilities | 10/49 | €64,727 | €66,015 | +€1,288 | +2.0% |
| Equity | 10/15 | €512 | -€11,895 | -€12,407 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,547 | -€19,954 | -€12,407 | -164% |
| Amounts payable | 17/49 | €64,215 | €77,909 | +€13,695 | +21.3% |
| Amounts payable within one year | 42/48 | €64,215 | €77,522 | +€13,307 | +20.7% |
| Financial debts | 43 | €6,960 | €6,990 | +€30 | +0.4% |
| Credit institutions | 430/8 | €6,960 | €6,990 | +€30 | +0.4% |
| Trade debts | 44 | €52,116 | €50,707 | -€1,409 | -2.7% |
| Suppliers | 440/4 | €52,116 | €50,707 | -€1,409 | -2.7% |
| Taxes, remuneration and social security | 45 | €1,905 | €1,660 | -€245 | -12.9% |
| Taxes | 450/3 | €1,905 | €660 | -€1,245 | -65.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €3,234 | €18,166 | +€14,932 | +462% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €752 | +€68 | +10.0% |
| Other operating charges | 640/8 | €687 | €558 | -€129 | -18.8% |
| Non-recurring operating charges | 66A | €110 | - | -€110 | |
| Gross operating margin | 9900 | €1,318 | -€9,419 | -€10,738 | |
| Operating profit (loss) | 9901 | -€162 | -€10,729 | -€10,567 | -6,539% |
| Financial income | 75/76B | €183 | €0 | -€183 | -100.0% |
| Recurring financial income | 75 | €183 | €0 | -€183 | -100.0% |
| Financial charges | 65/66B | €1,471 | €1,469 | -€2 | -0.1% |
| Recurring financial charges | 65 | €1,471 | €1,469 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,450 | -€12,198 | -€10,748 | -741% |
| Income taxes | 67/77 | €218 | €209 | -€8 | -3.8% |
| Profit (loss) for the period | 9904 | -€1,667 | -€12,407 | -€10,740 | -644% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,667 | -€12,407 | -€10,740 | -644% |
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 17 October 2026 via checked.be.