ISABENA: 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.
ISABENA
Largest movements
- Tangible fixed assets -€2,878
down €2,878 (-6.0%), from €48,222 to €45,344
- Debts after one year -€10,515
down €10,515 (-26.4%), from €39,792 to €29,278
- Reserves +€5,649
up €5,649 (+12.7%), from €44,484 to €50,133
of which Distributable reserves: +€5,649
- Tax, wage and social debts +€1,427
up €1,427 (+1509.6%), from €95 to €1,521
- Gross operating margin +€19,050
up €19,050 (+110.8%), from €17,197 to €36,248
- Depreciation +€6,302
up €6,302 (+109.9%), from €5,736 to €12,038
- Taxes +€2,536
up €2,536 (+50.8%), from €4,990 to €7,526
- Financial charges +€364
up €364 (+22.6%), from €1,609 to €1,972
of which Financial charges: +€613
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 | €102,692 | €99,919 | -€2,773 | -2.7% |
| Fixed assets | 21/28 | €48,222 | €45,344 | -€2,878 | -6.0% |
| Tangible fixed assets | 22/27 | €48,222 | €45,344 | -€2,878 | -6.0% |
| Furniture and vehicles | 24 | €48,222 | €45,344 | -€2,878 | -6.0% |
| Current assets | 29/58 | €54,470 | €54,575 | +€105 | +0.2% |
| Amounts receivable within one year | 40/41 | €110 | - | -€110 | |
| Other amounts receivable | 41 | €110 | - | -€110 | |
| Cash at bank and in hand | 54/58 | €53,640 | €53,712 | +€72 | +0.1% |
| Deferred charges and accrued income | 490/1 | €720 | €863 | +€143 | +19.9% |
| Total equity and liabilities | 10/49 | €102,692 | €99,919 | -€2,773 | -2.7% |
| Equity | 10/15 | €50,684 | €56,333 | +€5,649 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,484 | €50,133 | +€5,649 | +12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,624 | €48,273 | +€5,649 | +13.3% |
| Amounts payable | 17/49 | €52,008 | €43,586 | -€8,422 | -16.2% |
| Amounts payable after more than one year | 17 | €39,792 | €29,278 | -€10,515 | -26.4% |
| Financial debts | 170/4 | €39,792 | €29,278 | -€10,515 | -26.4% |
| Amounts payable within one year | 42/48 | €12,216 | €14,308 | +€2,092 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €10,086 | €10,515 | +€429 | +4.3% |
| Trade debts | 44 | €2,036 | €2,273 | +€237 | +11.6% |
| Suppliers | 440/4 | €2,036 | €2,273 | +€237 | +11.6% |
| Taxes, remuneration and social security | 45 | €95 | €1,521 | +€1,427 | +1509.6% |
| Taxes | 450/3 | €95 | €1,521 | +€1,427 | +1509.6% |
| Non-recurring operating income | 76A | €218 | - | -€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,736 | €12,038 | +€6,302 | +109.9% |
| Other operating charges | 640/8 | €1,053 | €901 | -€152 | -14.4% |
| Gross operating margin | 9900 | €17,197 | €36,248 | +€19,050 | +110.8% |
| Operating profit (loss) | 9901 | €10,409 | €23,308 | +€12,900 | +123.9% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €1,609 | €1,972 | +€364 | +22.6% |
| Recurring financial charges | 65 | €1,359 | €1,972 | +€613 | +45.1% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | €8,800 | €21,523 | +€12,723 | +144.6% |
| Income taxes | 67/77 | €4,990 | €7,526 | +€2,536 | +50.8% |
| Profit (loss) for the period | 9904 | €3,810 | €13,997 | +€10,187 | +267.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,810 | €13,997 | +€10,187 | +267.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.