Isabeto: 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.
Isabeto
Largest movements
- Tangible fixed assets -€3,945
down €3,945 (-42.3%), from €9,321 to €5,376
of which Furniture and vehicles: -€3,260
- Receivables within one year +€3,595
up €3,595 (+13.5%), from €26,629 to €30,224
- Cash +€1,727
new in 2023: €1,727
mainly Tax, wage and social debts (+€18,498) and Trade debts (+€5,684)
- Intangible fixed assets -€1,500
down €1,500 (-25.0%), from €6,000 to €4,500
- Stocks and contracts +€1,250
up €1,250 (+40.0%), from €3,125 to €4,375
- Profit (loss) carried forward -€21,171
down €21,171, from €8,558 to -€12,613
- Tax, wage and social debts +€18,498
up €18,498 (+86.9%), from €21,274 to €39,772
of which Taxes: +€12,808
- Trade debts +€5,684
up €5,684 (+361%), from €1,576 to €7,261
- Short-term financial debts -€1,884
no longer reported in 2023 (was €1,884)
- Staff costs +€50,645
up €50,645 (+83.4%), from €60,754 to €111,399
- Gross operating margin +€30,575
up €30,575 (+45.9%), from €66,668 to €97,243
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,753 | €54,880 | +€1,127 | +2.1% |
| Fixed assets | 21/28 | €23,998 | €18,554 | -€5,445 | -22.7% |
| Intangible fixed assets | 21 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €9,321 | €5,376 | -€3,945 | -42.3% |
| Plant, machinery and equipment | 23 | €2,054 | €1,369 | -€685 | -33.3% |
| Furniture and vehicles | 24 | €7,267 | €4,007 | -€3,260 | -44.9% |
| Financial fixed assets | 28 | €8,678 | €8,678 | = | 0.0% |
| Current assets | 29/58 | €29,754 | €36,326 | +€6,572 | +22.1% |
| Stocks and contracts in progress | 3 | €3,125 | €4,375 | +€1,250 | +40.0% |
| Stocks | 30/36 | €3,125 | €4,375 | +€1,250 | +40.0% |
| Amounts receivable within one year | 40/41 | €26,629 | €30,224 | +€3,595 | +13.5% |
| Other amounts receivable | 41 | €26,629 | €30,224 | +€3,595 | +13.5% |
| Cash at bank and in hand | 54/58 | - | €1,727 | +€1,727 | |
| Total equity and liabilities | 10/49 | €53,753 | €54,880 | +€1,127 | +2.1% |
| Equity | 10/15 | €29,018 | €7,847 | -€21,171 | -73.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,558 | -€12,613 | -€21,171 | |
| Amounts payable | 17/49 | €24,735 | €47,033 | +€22,298 | +90.1% |
| Amounts payable within one year | 42/48 | €24,735 | €47,033 | +€22,298 | +90.1% |
| Financial debts | 43 | €1,884 | - | -€1,884 | |
| Credit institutions | 430/8 | €1,884 | - | -€1,884 | |
| Trade debts | 44 | €1,576 | €7,261 | +€5,684 | +361% |
| Suppliers | 440/4 | €1,576 | €7,261 | +€5,684 | +361% |
| Taxes, remuneration and social security | 45 | €21,274 | €39,772 | +€18,498 | +86.9% |
| Taxes | 450/3 | €14,130 | €26,938 | +€12,808 | +90.6% |
| Remuneration and social security | 454/9 | €7,144 | €12,834 | +€5,689 | +79.6% |
| Remuneration, social security and pensions | 62 | €60,754 | €111,399 | +€50,645 | +83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,195 | €5,445 | +€250 | +4.8% |
| Other operating charges | 640/8 | €705 | €1,246 | +€542 | +76.9% |
| Gross operating margin | 9900 | €66,668 | €97,243 | +€30,575 | +45.9% |
| Operating profit (loss) | 9901 | €15 | -€20,848 | -€20,862 | |
| Financial income | 75/76B | €1,733 | €1,460 | -€273 | -15.8% |
| Recurring financial income | 75 | €1,733 | €1,460 | -€273 | -15.8% |
| Financial charges | 65/66B | €568 | €1,112 | +€544 | +95.6% |
| Recurring financial charges | 65 | €568 | €1,112 | +€544 | +95.6% |
| Profit (loss) for the period before taxes | 9903 | €1,179 | -€20,500 | -€21,679 | |
| Income taxes | 67/77 | - | €671 | +€671 | |
| Profit (loss) for the period | 9904 | €1,179 | -€21,171 | -€22,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,179 | -€21,171 | -€22,350 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.