Ishak ATI: 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.
Ishak ATI
Largest movements
- Receivables within one year +€15,664
up €15,664 (+26.3%), from €59,669 to €75,333
of which Other amounts receivable: +€15,664
- Tangible fixed assets -€5,824
down €5,824 (-15.5%), from €37,509 to €31,685
of which Plant, machinery and equipment: -€4,151
- Cash -€1,277
no longer reported in 2023 (was €1,277)
mainly Net result for the year (-€69,508) and Receivables within one year (-€15,664)
- Trade debts +€69,937
up €69,937 (+70.3%), from €99,480 to €169,418
- Profit (loss) carried forward -€69,508
down €69,508 (-92.7%), from -€74,943 to -€144,451
- Other debts +€8,134
up €8,134 (+11.3%), from €71,917 to €80,051
- Gross operating margin +€7,172
up €7,172 (+13.0%), from -€55,035 to -€47,863
- Purchases and services -€7,172
down €7,172 (-13.0%), from €55,035 to €47,864
- Depreciation +€1,216
up €1,216 (+6.1%), from €19,811 to €21,027
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,455 | €107,018 | +€8,563 | +8.7% |
| Formation expenses | 20 | - | €0 | +€0 | |
| Fixed assets | 21/28 | €37,509 | €31,685 | -€5,824 | -15.5% |
| Tangible fixed assets | 22/27 | €37,509 | €31,685 | -€5,824 | -15.5% |
| Plant, machinery and equipment | 23 | €34,162 | €30,012 | -€4,151 | -12.1% |
| Furniture and vehicles | 24 | €3,347 | €1,674 | -€1,674 | -50.0% |
| Current assets | 29/58 | €60,945 | €75,333 | +€14,387 | +23.6% |
| Amounts receivable within one year | 40/41 | €59,669 | €75,333 | +€15,664 | +26.3% |
| Trade receivables | 40 | €59,669 | €59,669 | = | 0.0% |
| Other amounts receivable | 41 | - | €15,664 | +€15,664 | |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €1,277 | - | -€1,277 | |
| Total equity and liabilities | 10/49 | €98,455 | €107,018 | +€8,563 | +8.7% |
| Equity | 10/15 | -€72,943 | -€142,451 | -€69,508 | -95.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,943 | -€144,451 | -€69,508 | -92.7% |
| Amounts payable | 17/49 | €171,398 | €249,469 | +€78,071 | +45.5% |
| Amounts payable within one year | 42/48 | €171,398 | €249,469 | +€78,071 | +45.5% |
| Trade debts | 44 | €99,480 | €169,418 | +€69,937 | +70.3% |
| Suppliers | 440/4 | €99,480 | €169,418 | +€69,937 | +70.3% |
| Other amounts payable | 47/48 | €71,917 | €80,051 | +€8,134 | +11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,035 | €47,864 | -€7,172 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,811 | €21,027 | +€1,216 | +6.1% |
| Other operating charges | 640/8 | - | €439 | +€439 | |
| Gross operating margin | 9900 | -€55,035 | -€47,863 | +€7,172 | +13.0% |
| Operating profit (loss) | 9901 | -€74,846 | -€69,329 | +€5,517 | +7.4% |
| Financial charges | 65/66B | €97 | €179 | +€82 | +85.0% |
| Recurring financial charges | 65 | €97 | €179 | +€82 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | -€74,943 | -€69,508 | +€5,435 | +7.3% |
| Profit (loss) for the period | 9904 | -€74,943 | -€69,508 | +€5,435 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,943 | -€69,508 | +€5,435 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.