Iscom: 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.
Iscom
Largest movements
- Receivables within one year +€4,542
up €4,542 (+9.3%), from €48,929 to €53,471
of which Trade receivables: +€5,199
- Cash -€2,160
down €2,160 (-42.1%), from €5,124 to €2,964
mainly Investment in fixed assets (net) (-€7,000) and Net result for the year (-€4,776)
- Tangible fixed assets +€1,537
up €1,537 (+25.0%), from €6,145 to €7,682
of which Furniture and vehicles: +€2,518
- Tax, wage and social debts +€9,821
up €9,821 (+131.1%), from €7,491 to €17,312
of which Remuneration and social security: +€9,598
- Profit (loss) carried forward -€4,776
down €4,776 (-40.4%), from €11,813 to €7,037
- Trade debts -€4,146
down €4,146 (-11.9%), from €34,960 to €30,814
- Other debts +€3,021
up €3,021 (+323.5%), from €934 to €3,955
- Purchases and services +€144,466
new in 2024: €144,466
- Gross operating margin -€26,679
down €26,679 (-39.1%), from €68,193 to €41,514
- Taxes -€3,792
down €3,792 (-94.5%), from €4,015 to €223
- Depreciation +€3,448
up €3,448 (+171.2%), from €2,014 to €5,463
- Staff costs -€2,957
down €2,957 (-7.0%), from €42,189 to €39,232
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 | €60,198 | €64,118 | +€3,920 | +6.5% |
| Fixed assets | 21/28 | €6,145 | €7,682 | +€1,537 | +25.0% |
| Tangible fixed assets | 22/27 | €6,145 | €7,682 | +€1,537 | +25.0% |
| Plant, machinery and equipment | 23 | €6,145 | €5,164 | -€981 | -16.0% |
| Furniture and vehicles | 24 | - | €2,518 | +€2,518 | |
| Current assets | 29/58 | €54,052 | €56,435 | +€2,383 | +4.4% |
| Amounts receivable within one year | 40/41 | €48,929 | €53,471 | +€4,542 | +9.3% |
| Trade receivables | 40 | €45,716 | €50,915 | +€5,199 | +11.4% |
| Other amounts receivable | 41 | €3,213 | €2,556 | -€657 | -20.4% |
| Cash at bank and in hand | 54/58 | €5,124 | €2,964 | -€2,160 | -42.1% |
| Total equity and liabilities | 10/49 | €60,198 | €64,118 | +€3,920 | +6.5% |
| Equity | 10/15 | €16,813 | €12,037 | -€4,776 | -28.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,813 | €7,037 | -€4,776 | -40.4% |
| Amounts payable | 17/49 | €43,385 | €52,081 | +€8,696 | +20.0% |
| Amounts payable within one year | 42/48 | €43,385 | €52,081 | +€8,696 | +20.0% |
| Trade debts | 44 | €34,960 | €30,814 | -€4,146 | -11.9% |
| Suppliers | 440/4 | €34,960 | €30,814 | -€4,146 | -11.9% |
| Taxes, remuneration and social security | 45 | €7,491 | €17,312 | +€9,821 | +131.1% |
| Taxes | 450/3 | €4,015 | €4,238 | +€223 | +5.5% |
| Remuneration and social security | 454/9 | €3,475 | €13,074 | +€9,598 | +276.2% |
| Other amounts payable | 47/48 | €934 | €3,955 | +€3,021 | +323.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €144,466 | +€144,466 | |
| Remuneration, social security and pensions | 62 | €42,189 | €39,232 | -€2,957 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €5,463 | +€3,448 | +171.2% |
| Other operating charges | 640/8 | €384 | €1,186 | +€802 | +208.6% |
| Gross operating margin | 9900 | €68,193 | €41,514 | -€26,679 | -39.1% |
| Operating profit (loss) | 9901 | €23,605 | -€4,367 | -€27,972 | |
| Financial charges | 65/66B | €95 | €186 | +€91 | +95.4% |
| Recurring financial charges | 65 | €95 | €186 | +€91 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €23,510 | -€4,553 | -€28,063 | |
| Income taxes | 67/77 | €4,015 | €223 | -€3,792 | -94.5% |
| Profit (loss) for the period | 9904 | €19,495 | -€4,776 | -€24,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,495 | -€4,776 | -€24,270 |
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.