ISABIM: what changed
What changed
ISABIM
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
-€59,002
2023 · -€49,151-€9,850
Equity
€894,543
2023 · €953,545-€59,002
Cash
€61,816
2023 · €77,805-€15,989
Balance sheet total
€2.1m
2023 · €2.1m+€8,203
Largest movements
Assets
- Financial fixed assets +€38,913
up €38,913 (+44,635%), from €87 to €39,000
- Tangible fixed assets -€34,251
down €34,251 (-1.7%), from €2.0m to €1.9m
of which Land and buildings: -€41,218
Equity and liabilities
- Other debts +€119,987
new in 2024: €119,987
- Accrued charges and deferred income -€55,345
no longer reported in 2024 (was €55,345)
- Profit (loss) carried forward -€32,944
down €32,944 (-7.8%), from -€423,738 to -€456,683
- Reserves -€23,584
down €23,584 (-27.2%), from €86,783 to €63,199
of which Distributable reserves: -€23,584
Income statement
- Gross operating margin -€10,773
down €10,773 (-15.3%), from €70,549 to €59,776
- Depreciation -€7,578
down €7,578 (-10.8%), from €70,381 to €62,802
- Other operating charges +€6,925
up €6,925 (+69.0%), from €10,040 to €16,965
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.
Result 2023
-€49,151
Gross operating margin
-€10,773
Depreciation
+€7,578
Other operating charges
-€6,925
Financial income
+€232
Financial charges
+€412
Taxes
-€375
Result 2024
-€59,002
raises the resultlowers the result
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.
From operations
+€54,220
Investment
-€67,465
Financing
-€2,745
Cash 2023
€77,805
From operations (derived)
+€54,220
Net result for the year
-€59,002
Depreciation
+€62,802
Receivables within one year
-€20,378
Deferred charges and accrued income
+€848
Provisions
-€8,686
Trade debts
+€789
Tax, wage and social debts
+€13,205
Other debts
+€119,987
Accrued charges and deferred income
-€55,345
Investment (derived)
-€67,465
Investment in fixed assets (net)
-€67,465
Financing
-€2,745
Short-term financial debts
-€2,745
Cash 2024
€61,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,059,355 | €2,067,558 | +€8,203 | +0.4% |
| Fixed assets | 21/28 | €1,968,112 | €1,972,774 | +€4,662 | +0.2% |
| Tangible fixed assets | 22/27 | €1,968,025 | €1,933,774 | -€34,251 | -1.7% |
| Land and buildings | 22 | €1,964,209 | €1,922,991 | -€41,218 | -2.1% |
| Plant, machinery and equipment | 23 | €3,816 | €3,084 | -€733 | -19.2% |
| Other tangible fixed assets | 26 | - | €7,700 | +€7,700 | |
| Financial fixed assets | 28 | €87 | €39,000 | +€38,913 | +44,635% |
| Current assets | 29/58 | €91,243 | €94,783 | +€3,541 | +3.9% |
| Amounts receivable within one year | 40/41 | €12,529 | €32,907 | +€20,378 | +163% |
| Trade receivables | 40 | €12,192 | €32,907 | +€20,715 | +170% |
| Other amounts receivable | 41 | €337 | - | -€337 | |
| Cash at bank and in hand | 54/58 | €77,805 | €61,816 | -€15,989 | -20.6% |
| Deferred charges and accrued income | 490/1 | €908 | €60 | -€848 | -93.4% |
| Total equity and liabilities | 10/49 | €2,059,355 | €2,067,558 | +€8,203 | +0.4% |
| Equity | 10/15 | €953,545 | €894,543 | -€59,002 | -6.2% |
| Contributions | 10/11 | €1,290,500 | €1,288,026 | -€2,474 | -0.2% |
| Capital | 10 | €1,290,500 | €1,288,026 | -€2,474 | -0.2% |
| Issued capital | 100 | €1,290,500 | €1,290,500 | = | 0.0% |
| Uncalled capital | 101 | - | €2,474 | +€2,474 | |
| Reserves | 13 | €86,783 | €63,199 | -€23,584 | -27.2% |
| Non-distributable reserves | 130/1 | €63,199 | €63,199 | = | 0.0% |
| Legal reserve | 130 | €63,199 | €63,199 | = | 0.0% |
| Distributable reserves | 133 | €23,584 | - | -€23,584 | |
| Profit (loss) carried forward | 14 | -€423,738 | -€456,683 | -€32,944 | -7.8% |
| Provisions and deferred taxes | 16 | €188,777 | €180,091 | -€8,686 | -4.6% |
| Deferred taxes | 168 | €188,777 | €180,091 | -€8,686 | -4.6% |
| Amounts payable | 17/49 | €917,033 | €992,923 | +€75,891 | +8.3% |
| Amounts payable after more than one year | 17 | €830,824 | €830,824 | = | 0.0% |
| Other amounts payable | 178/9 | €830,824 | €830,824 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,863 | €162,099 | +€131,236 | +425% |
| Financial debts | 43 | €2,745 | - | -€2,745 | |
| Other loans | 439 | €2,745 | - | -€2,745 | |
| Trade debts | 44 | €26,784 | €27,573 | +€789 | +2.9% |
| Suppliers | 440/4 | €26,784 | €27,573 | +€789 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,334 | €14,539 | +€13,205 | +990% |
| Taxes | 450/3 | €1,334 | €14,539 | +€13,205 | +990% |
| Other amounts payable | 47/48 | - | €119,987 | +€119,987 | |
| Accrued charges and deferred income | 492/3 | €55,345 | - | -€55,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,381 | €62,802 | -€7,578 | -10.8% |
| Other operating charges | 640/8 | €10,040 | €16,965 | +€6,925 | +69.0% |
| Gross operating margin | 9900 | €70,549 | €59,776 | -€10,773 | -15.3% |
| Operating profit (loss) | 9901 | -€9,872 | -€19,991 | -€10,119 | -103% |
| Financial income | 75/76B | €0 | €232 | +€232 | |
| Recurring financial income | 75 | €0 | €232 | +€232 | |
| Financial charges | 65/66B | €48,341 | €47,929 | -€412 | -0.9% |
| Recurring financial charges | 65 | €48,341 | €47,929 | -€412 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€58,212 | -€67,688 | -€9,475 | -16.3% |
| Transfer from deferred taxes | 780 | €8,686 | €8,686 | = | 0.0% |
| Income taxes | 67/77 | -€375 | - | +€375 | |
| Profit (loss) for the period | 9904 | -€49,151 | -€59,002 | -€9,850 | -20.0% |
| Transfer from tax-exempt reserves | 789 | €26,058 | €26,058 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,094 | -€32,944 | -€9,850 | -42.7% |
Next steps
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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 7 November 2026 via checked.be.