ISI EVENT: 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.
ISI EVENT
Largest movements
- Receivables within one year +€62,757
up €62,757 (+220.0%), from €28,530 to €91,287
of which Other amounts receivable: +€48,478
- Cash -€61,509
down €61,509 (-98.4%), from €62,522 to €1,013
mainly Net result for the year (-€62,950) and Receivables within one year (-€62,757)
- Receivables after one year -€1,001
no longer reported in 2024 (was €1,001)
- Other debts +€86,200
up €86,200 (+9.6%), from €897,955 to €984,155
- Profit (loss) carried forward -€62,950
down €62,950 (-7.5%), from -€836,880 to -€899,830
- Tax, wage and social debts -€14,563
no longer reported in 2024 (was €14,563)
- Trade debts -€8,440
no longer reported in 2024 (was €8,440)
- Gross operating margin +€99,238
up €99,238 (+61.8%), from -€160,487 to -€61,249
- Other operating charges -€6,376
no longer reported in 2024 (was €6,376)
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 | €92,139 | €92,385 | +€246 | +0.3% |
| Current assets | 29/58 | €92,139 | €92,385 | +€246 | +0.3% |
| Amounts receivable after more than one year | 29 | €1,001 | - | -€1,001 | |
| Other amounts receivable | 291 | €1,001 | - | -€1,001 | |
| Amounts receivable within one year | 40/41 | €28,530 | €91,287 | +€62,757 | +220.0% |
| Trade receivables | 40 | - | €14,279 | +€14,279 | |
| Other amounts receivable | 41 | €28,530 | €77,008 | +€48,478 | +169.9% |
| Cash at bank and in hand | 54/58 | €62,522 | €1,013 | -€61,509 | -98.4% |
| Deferred charges and accrued income | 490/1 | €85 | €85 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,139 | €92,385 | +€246 | +0.3% |
| Equity | 10/15 | -€828,820 | -€891,770 | -€62,950 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€836,880 | -€899,830 | -€62,950 | -7.5% |
| Amounts payable | 17/49 | €920,959 | €984,155 | +€63,196 | +6.9% |
| Amounts payable within one year | 42/48 | €920,959 | €984,155 | +€63,196 | +6.9% |
| Trade debts | 44 | €8,440 | - | -€8,440 | |
| Suppliers | 440/4 | €8,440 | - | -€8,440 | |
| Taxes, remuneration and social security | 45 | €14,563 | - | -€14,563 | |
| Taxes | 450/3 | €14,563 | - | -€14,563 | |
| Other amounts payable | 47/48 | €897,955 | €984,155 | +€86,200 | +9.6% |
| Other operating charges | 640/8 | €6,376 | - | -€6,376 | |
| Gross operating margin | 9900 | -€160,487 | -€61,249 | +€99,238 | +61.8% |
| Operating profit (loss) | 9901 | -€166,862 | -€61,249 | +€105,613 | +63.3% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €542 | €2,001 | +€1,458 | +268.8% |
| Recurring financial charges | 65 | €542 | €2,001 | +€1,458 | +268.8% |
| Profit (loss) for the period before taxes | 9903 | -€167,389 | -€63,250 | +€104,140 | +62.2% |
| Income taxes | 67/77 | - | -€300 | -€300 | |
| Profit (loss) for the period | 9904 | -€167,389 | -€62,950 | +€104,439 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€167,389 | -€62,950 | +€104,439 | +62.4% |
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 4 October 2026 via checked.be.