ISAMOT: 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.
ISAMOT
Largest movements
- Tangible fixed assets +€77,815
up €77,815 (+70.5%), from €110,332 to €188,147
of which Furniture and vehicles: +€82,986
- Cash -€24,784
down €24,784 (-10.1%), from €245,073 to €220,289
mainly Investment in fixed assets (net) (-€120,810) and Receivables within one year (-€17,644)
- Receivables within one year +€17,644
up €17,644 (+11.6%), from €152,010 to €169,654
- Profit (loss) carried forward +€91,952
up €91,952 (+23.9%), from €384,646 to €476,598
- Tax, wage and social debts -€8,612
down €8,612 (-5.6%), from €153,046 to €144,434
of which Taxes: -€9,903
- Staff costs +€42,848
up €42,848 (+26.2%), from €163,735 to €206,582
- Depreciation +€24,544
up €24,544 (+133.0%), from €18,451 to €42,995
- Taxes -€17,692
down €17,692 (-31.9%), from €55,421 to €37,729
- Gross operating margin +€9,077
up €9,077 (+2.2%), from €409,786 to €418,863
- Other operating charges +€4,661
up €4,661 (+15.3%), from €30,546 to €35,207
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 | €656,486 | €728,955 | +€72,468 | +11.0% |
| Fixed assets | 21/28 | €252,918 | €330,733 | +€77,815 | +30.8% |
| Tangible fixed assets | 22/27 | €110,332 | €188,147 | +€77,815 | +70.5% |
| Plant, machinery and equipment | 23 | €40,186 | €35,015 | -€5,171 | -12.9% |
| Furniture and vehicles | 24 | €70,146 | €153,132 | +€82,986 | +118.3% |
| Financial fixed assets | 28 | €142,586 | €142,586 | = | 0.0% |
| Current assets | 29/58 | €403,569 | €398,222 | -€5,347 | -1.3% |
| Stocks and contracts in progress | 3 | €3,357 | €2,946 | -€412 | -12.3% |
| Stocks | 30/36 | €3,357 | €2,946 | -€412 | -12.3% |
| Amounts receivable within one year | 40/41 | €152,010 | €169,654 | +€17,644 | +11.6% |
| Other amounts receivable | 41 | €152,010 | €169,654 | +€17,644 | +11.6% |
| Cash at bank and in hand | 54/58 | €245,073 | €220,289 | -€24,784 | -10.1% |
| Deferred charges and accrued income | 490/1 | €3,129 | €5,333 | +€2,205 | +70.5% |
| Total equity and liabilities | 10/49 | €656,486 | €728,955 | +€72,468 | +11.0% |
| Equity | 10/15 | €418,706 | €510,658 | +€91,952 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,860 | €27,860 | = | 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% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €384,646 | €476,598 | +€91,952 | +23.9% |
| Amounts payable | 17/49 | €237,781 | €218,296 | -€19,484 | -8.2% |
| Amounts payable within one year | 42/48 | €237,781 | €218,296 | -€19,484 | -8.2% |
| Trade debts | 44 | €53,829 | €46,693 | -€7,136 | -13.3% |
| Suppliers | 440/4 | €53,829 | €46,693 | -€7,136 | -13.3% |
| Taxes, remuneration and social security | 45 | €153,046 | €144,434 | -€8,612 | -5.6% |
| Taxes | 450/3 | €124,623 | €114,719 | -€9,903 | -7.9% |
| Remuneration and social security | 454/9 | €28,424 | €29,715 | +€1,292 | +4.5% |
| Other amounts payable | 47/48 | €30,906 | €27,169 | -€3,736 | -12.1% |
| Non-recurring operating income | 76A | €59,105 | - | -€59,105 | |
| Remuneration, social security and pensions | 62 | €163,735 | €206,582 | +€42,848 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,451 | €42,995 | +€24,544 | +133.0% |
| Other operating charges | 640/8 | €30,546 | €35,207 | +€4,661 | +15.3% |
| Non-recurring operating charges | 66A | - | €935 | +€935 | |
| Gross operating margin | 9900 | €409,786 | €418,863 | +€9,077 | +2.2% |
| Operating profit (loss) | 9901 | €197,055 | €133,144 | -€63,911 | -32.4% |
| Financial income | 75/76B | €523 | €0 | -€523 | -99.9% |
| Recurring financial income | 75 | €523 | €0 | -€523 | -99.9% |
| Financial charges | 65/66B | €3,114 | €3,463 | +€348 | +11.2% |
| Recurring financial charges | 65 | €3,114 | €3,463 | +€348 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €194,464 | €129,682 | -€64,782 | -33.3% |
| Income taxes | 67/77 | €55,421 | €37,729 | -€17,692 | -31.9% |
| Profit (loss) for the period | 9904 | €139,043 | €91,952 | -€47,090 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,043 | €91,952 | -€47,090 | -33.9% |
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 3 October 2026 via checked.be.