Ishango: 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.
Ishango
Largest movements
- Cash +€60,059
up €60,059 (+557%), from €10,792 to €70,851
mainly Net result for the year (+€61,131) and Tax, wage and social debts (+€21,307)
- Receivables within one year +€20,290
up €20,290 (+326%), from €6,215 to €26,504
of which Other amounts receivable: +€17,735
- Tangible fixed assets +€2,113
up €2,113 (+146%), from €1,448 to €3,561
of which Plant, machinery and equipment: +€1,265
- Profit (loss) carried forward +€61,131
up €61,131 (+556%), from €11,000 to €72,132
- Tax, wage and social debts +€21,307
up €21,307 (+301%), from €7,081 to €28,388
- Gross operating margin +€62,975
up €62,975 (+372%), from €16,928 to €79,904
- Taxes +€13,737
up €13,737 (+447%), from €3,070 to €16,807
- Depreciation -€2,157
down €2,157 (-75.5%), from €2,858 to €701
- Other operating charges +€1,242
new in 2024: €1,242
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 | €18,454 | €100,916 | +€82,462 | +447% |
| Fixed assets | 21/28 | €1,448 | €3,561 | +€2,113 | +146% |
| Tangible fixed assets | 22/27 | €1,448 | €3,561 | +€2,113 | +146% |
| Plant, machinery and equipment | 23 | - | €1,265 | +€1,265 | |
| Furniture and vehicles | 24 | €1,448 | €2,295 | +€848 | +58.5% |
| Current assets | 29/58 | €17,007 | €97,355 | +€80,349 | +472% |
| Amounts receivable within one year | 40/41 | €6,215 | €26,504 | +€20,290 | +326% |
| Trade receivables | 40 | €152 | €2,708 | +€2,555 | +1,676% |
| Other amounts receivable | 41 | €6,062 | €23,797 | +€17,735 | +293% |
| Cash at bank and in hand | 54/58 | €10,792 | €70,851 | +€60,059 | +557% |
| Total equity and liabilities | 10/49 | €18,454 | €100,916 | +€82,462 | +447% |
| Equity | 10/15 | €11,001 | €72,133 | +€61,131 | +556% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,000 | €72,132 | +€61,131 | +556% |
| Amounts payable | 17/49 | €7,453 | €28,783 | +€21,330 | +286% |
| Amounts payable within one year | 42/48 | €7,453 | €28,783 | +€21,330 | +286% |
| Trade debts | 44 | €372 | €396 | +€24 | +6.4% |
| Suppliers | 440/4 | €372 | €396 | +€24 | +6.4% |
| Taxes, remuneration and social security | 45 | €7,081 | €28,388 | +€21,307 | +301% |
| Taxes | 450/3 | €7,081 | €28,388 | +€21,307 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €701 | -€2,157 | -75.5% |
| Other operating charges | 640/8 | - | €1,242 | +€1,242 | |
| Gross operating margin | 9900 | €16,928 | €79,904 | +€62,975 | +372% |
| Operating profit (loss) | 9901 | €14,071 | €77,961 | +€63,890 | +454% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | - | €54 | +€54 | |
| Recurring financial charges | 65 | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | €14,071 | €77,939 | +€63,868 | +454% |
| Income taxes | 67/77 | €3,070 | €16,807 | +€13,737 | +447% |
| Profit (loss) for the period | 9904 | €11,000 | €61,131 | +€50,131 | +456% |
| Profit (loss) for the period to be appropriated | 9905 | €11,000 | €61,131 | +€50,131 | +456% |
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.