ISABELLE VANDENPLAS: what changed
ISABELLE VANDENPLAS
Largest movements
- Cash -€22,511
down €22,511 (-14.8%), from €152,196 to €129,684
mainly Trade debts (-€40,350) and Contributions, distributions and other (-€32,000)
- Receivables within one year -€13,358
down €13,358 (-18.5%), from €72,159 to €58,801
of which Trade receivables: -€13,742
- Trade debts -€40,350
down €40,350 (-52.1%), from €77,408 to €37,058
- Other debts +€8,015
up €8,015 (+18.4%), from €43,585 to €51,600
- Tax, wage and social debts -€6,786
down €6,786 (-13.6%), from €49,885 to €43,099
- Profit (loss) carried forward +€4,144
up €4,144 (+11.5%), from €36,105 to €40,249
- Purchases and services -€35,919
down €35,919 (-15.3%), from €234,037 to €198,118
- Turnover -€27,620
down €27,620 (-8.2%), from €337,615 to €309,994
- Gross operating margin +€8,299
up €8,299 (+8.0%), from €103,578 to €111,876
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,434 | €192,456 | -€34,977 | -15.4% |
| Fixed assets | 21/28 | €3,079 | €3,971 | +€892 | +29.0% |
| Tangible fixed assets | 22/27 | €3,079 | €3,971 | +€892 | +29.0% |
| Furniture and vehicles | 24 | €3,079 | €3,971 | +€892 | +29.0% |
| Current assets | 29/58 | €224,354 | €188,485 | -€35,869 | -16.0% |
| Amounts receivable within one year | 40/41 | €72,159 | €58,801 | -€13,358 | -18.5% |
| Trade receivables | 40 | €72,159 | €58,417 | -€13,742 | -19.0% |
| Other amounts receivable | 41 | - | €384 | +€384 | |
| Cash at bank and in hand | 54/58 | €152,196 | €129,684 | -€22,511 | -14.8% |
| Total equity and liabilities | 10/49 | €227,434 | €192,456 | -€34,977 | -15.4% |
| Equity | 10/15 | €56,556 | €60,700 | +€4,144 | +7.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,105 | €40,249 | +€4,144 | +11.5% |
| Amounts payable | 17/49 | €170,878 | €131,757 | -€39,121 | -22.9% |
| Amounts payable within one year | 42/48 | €170,878 | €131,757 | -€39,121 | -22.9% |
| Trade debts | 44 | €77,408 | €37,058 | -€40,350 | -52.1% |
| Suppliers | 440/4 | €77,408 | €37,058 | -€40,350 | -52.1% |
| Taxes, remuneration and social security | 45 | €49,885 | €43,099 | -€6,786 | -13.6% |
| Taxes | 450/3 | €49,885 | €43,099 | -€6,786 | -13.6% |
| Other amounts payable | 47/48 | €43,585 | €51,600 | +€8,015 | +18.4% |
| Turnover | 70 | €337,615 | €309,994 | -€27,620 | -8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,037 | €198,118 | -€35,919 | -15.3% |
| Remuneration, social security and pensions | 62 | €62,014 | €62,014 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €1,503 | +€319 | +26.9% |
| Other operating charges | 640/8 | €1,140 | €1,054 | -€86 | -7.5% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | €103,578 | €111,876 | +€8,299 | +8.0% |
| Operating profit (loss) | 9901 | €39,114 | €47,305 | +€8,191 | +20.9% |
| Financial income | 75/76B | €483 | €745 | +€262 | +54.2% |
| Recurring financial income | 75 | €483 | €745 | +€262 | +54.2% |
| Financial charges | 65/66B | €224 | €274 | +€50 | +22.4% |
| Recurring financial charges | 65 | €224 | €274 | +€50 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €39,373 | €47,775 | +€8,402 | +21.3% |
| Income taxes | 67/77 | €12,592 | €11,631 | -€961 | -7.6% |
| Profit (loss) for the period | 9904 | €26,780 | €36,144 | +€9,364 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,780 | €36,144 | +€9,364 | +35.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.