ISACOMPTA: 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.
ISACOMPTA
Largest movements
- Tangible fixed assets -€6,722
down €6,722 (-16.7%), from €40,241 to €33,519
of which Leasing and similar rights: -€8,853
- Reserves +€15,000
up €15,000 (+16.0%), from €94,000 to €109,000
- Trade debts -€12,088
down €12,088 (-12.3%), from €98,405 to €86,318
- Current portion of long-term debt -€6,167
down €6,167 (-30.7%), from €20,086 to €13,919
- Gross operating margin -€6,888
down €6,888 (-23.0%), from €30,003 to €23,115
- Other operating charges -€5,065
down €5,065 (-69.9%), from €7,241 to €2,177
- Financial income +€3,494
up €3,494 (+20.3%), from €17,232 to €20,726
- Taxes -€1,106
down €1,106 (-12.0%), from €9,252 to €8,146
- Depreciation +€556
up €556 (+4.3%), from €13,063 to €13,619
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
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 | €502,568 | €498,920 | -€3,648 | -0.7% |
| Fixed assets | 21/28 | €40,241 | €33,519 | -€6,722 | -16.7% |
| Tangible fixed assets | 22/27 | €40,241 | €33,519 | -€6,722 | -16.7% |
| Plant, machinery and equipment | 23 | €227 | - | -€227 | |
| Furniture and vehicles | 24 | - | €6,367 | +€6,367 | |
| Leasing and similar rights | 25 | €16,008 | €7,155 | -€8,853 | -55.3% |
| Other tangible fixed assets | 26 | €24,007 | €19,997 | -€4,010 | -16.7% |
| Current assets | 29/58 | €462,326 | €465,401 | +€3,075 | +0.7% |
| Amounts receivable within one year | 40/41 | €457,621 | €461,769 | +€4,148 | +0.9% |
| Trade receivables | 40 | €108,501 | €83,545 | -€24,956 | -23.0% |
| Other amounts receivable | 41 | €349,120 | €378,224 | +€29,104 | +8.3% |
| Cash at bank and in hand | 54/58 | €4,014 | €19 | -€3,995 | -99.5% |
| Deferred charges and accrued income | 490/1 | €691 | €3,613 | +€2,921 | +423% |
| Total equity and liabilities | 10/49 | €502,568 | €498,920 | -€3,648 | -0.7% |
| Equity | 10/15 | €347,762 | €363,564 | +€15,802 | +4.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €94,000 | €109,000 | +€15,000 | +16.0% |
| Distributable reserves | 133 | €94,000 | €109,000 | +€15,000 | +16.0% |
| Profit (loss) carried forward | 14 | €245,702 | €246,504 | +€802 | +0.3% |
| Amounts payable | 17/49 | €154,806 | €135,356 | -€19,449 | -12.6% |
| Amounts payable after more than one year | 17 | €15,237 | €13,558 | -€1,679 | -11.0% |
| Financial debts | 170/4 | €15,237 | €13,558 | -€1,679 | -11.0% |
| Amounts payable within one year | 42/48 | €139,569 | €121,798 | -€17,771 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €20,086 | €13,919 | -€6,167 | -30.7% |
| Financial debts | 43 | €11,937 | €13,942 | +€2,006 | +16.8% |
| Credit institutions | 430/8 | €11,937 | €13,942 | +€2,006 | +16.8% |
| Trade debts | 44 | €98,405 | €86,318 | -€12,088 | -12.3% |
| Suppliers | 440/4 | €98,405 | €86,318 | -€12,088 | -12.3% |
| Taxes, remuneration and social security | 45 | €9,140 | €7,619 | -€1,522 | -16.6% |
| Taxes | 450/3 | €9,140 | €7,619 | -€1,522 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,063 | €13,619 | +€556 | +4.3% |
| Other operating charges | 640/8 | €7,241 | €2,177 | -€5,065 | -69.9% |
| Gross operating margin | 9900 | €30,003 | €23,115 | -€6,888 | -23.0% |
| Operating profit (loss) | 9901 | €9,699 | €7,319 | -€2,380 | -24.5% |
| Financial income | 75/76B | €17,232 | €20,726 | +€3,494 | +20.3% |
| Recurring financial income | 75 | €17,232 | €20,726 | +€3,494 | +20.3% |
| Financial charges | 65/66B | €3,586 | €4,097 | +€511 | +14.2% |
| Recurring financial charges | 65 | €3,586 | €4,097 | +€511 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €23,345 | €23,948 | +€603 | +2.6% |
| Income taxes | 67/77 | €9,252 | €8,146 | -€1,106 | -12.0% |
| Profit (loss) for the period | 9904 | €14,093 | €15,802 | +€1,709 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,093 | €15,802 | +€1,709 | +12.1% |
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 13 October 2026 via checked.be.