Ish: 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.
Ish
Largest movements
- Receivables after one year +€5,310
up €5,310 (+24.1%), from €22,000 to €27,310
- Tangible fixed assets -€5,060
down €5,060 (-30.9%), from €16,382 to €11,322
- Cash -€3,947
down €3,947 (-28.0%), from €14,092 to €10,145
mainly Debts after one year (-€6,617) and Receivables after one year (-€5,310)
- Receivables within one year +€2,534
up €2,534 (+20.1%), from €12,601 to €15,135
- Deferred charges and accrued income +€801
new in 2024: €801
- Debts after one year -€6,617
down €6,617 (-38.2%), from €17,342 to €10,725
- Tax, wage and social debts +€6,257
up €6,257 (+130%), from €4,823 to €11,080
of which Remuneration and social security: +€8,498
- Profit (loss) carried forward +€5,020
up €5,020 (+1,167%), from €430 to €5,450
- Trade debts -€4,519
down €4,519 (-59.6%), from €7,579 to €3,060
- Gross operating margin +€7,089
up €7,089 (+82.2%), from €8,620 to €15,709
- Taxes +€2,387
up €2,387 (+34,100%), from €7 to €2,394
- Financial charges -€522
down €522 (-88.8%), from €588 to €66
- Depreciation +€450
up €450 (+7.0%), from €6,409 to €6,859
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 | €65,075 | €64,713 | -€362 | -0.6% |
| Fixed assets | 21/28 | €16,382 | €11,322 | -€5,060 | -30.9% |
| Tangible fixed assets | 22/27 | €16,382 | €11,322 | -€5,060 | -30.9% |
| Furniture and vehicles | 24 | €16,382 | €11,322 | -€5,060 | -30.9% |
| Current assets | 29/58 | €48,693 | €53,391 | +€4,698 | +9.6% |
| Amounts receivable after more than one year | 29 | €22,000 | €27,310 | +€5,310 | +24.1% |
| Other amounts receivable | 291 | €22,000 | €27,310 | +€5,310 | +24.1% |
| Amounts receivable within one year | 40/41 | €12,601 | €15,135 | +€2,534 | +20.1% |
| Trade receivables | 40 | €12,601 | €15,135 | +€2,534 | +20.1% |
| Cash at bank and in hand | 54/58 | €14,092 | €10,145 | -€3,947 | -28.0% |
| Deferred charges and accrued income | 490/1 | - | €801 | +€801 | |
| Total equity and liabilities | 10/49 | €65,075 | €64,713 | -€362 | -0.6% |
| Equity | 10/15 | €34,467 | €39,487 | +€5,020 | +14.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,037 | €33,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,177 | €31,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €430 | €5,450 | +€5,020 | +1,167% |
| Amounts payable | 17/49 | €30,608 | €25,226 | -€5,382 | -17.6% |
| Amounts payable after more than one year | 17 | €17,342 | €10,725 | -€6,617 | -38.2% |
| Financial debts | 170/4 | €17,342 | €10,725 | -€6,617 | -38.2% |
| Amounts payable within one year | 42/48 | €13,266 | €14,501 | +€1,235 | +9.3% |
| Trade debts | 44 | €7,579 | €3,060 | -€4,519 | -59.6% |
| Suppliers | 440/4 | €7,579 | €3,060 | -€4,519 | -59.6% |
| Taxes, remuneration and social security | 45 | €4,823 | €11,080 | +€6,257 | +130% |
| Taxes | 450/3 | €4,823 | €2,582 | -€2,241 | -46.5% |
| Remuneration and social security | 454/9 | - | €8,498 | +€8,498 | |
| Other amounts payable | 47/48 | €864 | €361 | -€503 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,409 | €6,859 | +€450 | +7.0% |
| Other operating charges | 640/8 | €879 | €778 | -€101 | -11.5% |
| Non-recurring operating charges | 66A | €307 | €592 | +€285 | +92.8% |
| Gross operating margin | 9900 | €8,620 | €15,709 | +€7,089 | +82.2% |
| Operating profit (loss) | 9901 | €1,025 | €7,480 | +€6,455 | +630% |
| Financial charges | 65/66B | €588 | €66 | -€522 | -88.8% |
| Recurring financial charges | 65 | €588 | €66 | -€522 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €437 | €7,414 | +€6,977 | +1,597% |
| Income taxes | 67/77 | €7 | €2,394 | +€2,387 | +34,100% |
| Profit (loss) for the period | 9904 | €430 | €5,020 | +€4,590 | +1,067% |
| Profit (loss) for the period to be appropriated | 9905 | €430 | €5,020 | +€4,590 | +1,067% |
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 24 October 2026 via checked.be.