ISI SAN: 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.
ISI SAN
Largest movements
- Receivables within one year -€13,166
down €13,166 (-12.9%), from €102,407 to €89,241
of which Other amounts receivable: -€13,166
- Current portion of long-term debt -€8,478
down €8,478 (-68.7%), from €12,335 to €3,857
- Debts after one year -€4,512
no longer reported in 2024 (was €4,512)
- Taxes -€9,419
no longer reported in 2024 (was €9,419)
- Financial charges -€659
down €659 (-87.1%), from €757 to €98
- Purchases and services -€613
no longer reported in 2024 (was €613)
- Gross operating margin -€213
no longer reported in 2024 (was €213)
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 | €254,592 | €241,503 | -€13,089 | -5.1% |
| Fixed assets | 21/28 | €257 | €257 | = | 0.0% |
| Tangible fixed assets | 22/27 | €257 | €257 | = | 0.0% |
| Furniture and vehicles | 24 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €254,335 | €241,246 | -€13,089 | -5.1% |
| Amounts receivable within one year | 40/41 | €102,407 | €89,241 | -€13,166 | -12.9% |
| Trade receivables | 40 | €10,108 | €10,108 | = | 0.0% |
| Other amounts receivable | 41 | €92,299 | €79,133 | -€13,166 | -14.3% |
| Cash at bank and in hand | 54/58 | €151,928 | €152,005 | +€77 | +0.1% |
| Total equity and liabilities | 10/49 | €254,592 | €241,503 | -€13,089 | -5.1% |
| Equity | 10/15 | €222,744 | €222,647 | -€98 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,377 | €164,377 | = | 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% |
| Distributable reserves | 133 | €162,517 | €162,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,767 | €39,669 | -€98 | -0.2% |
| Amounts payable | 17/49 | €31,847 | €18,857 | -€12,991 | -40.8% |
| Amounts payable after more than one year | 17 | €4,512 | - | -€4,512 | |
| Financial debts | 170/4 | €4,512 | - | -€4,512 | |
| Amounts payable within one year | 42/48 | €27,335 | €18,857 | -€8,478 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €12,335 | €3,857 | -€8,478 | -68.7% |
| Taxes, remuneration and social security | 45 | €15,000 | €15,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €15,000 | €15,000 | = | 0.0% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Goods, raw materials, services and sundry goods | 60/61 | €613 | - | -€613 | |
| Gross operating margin | 9900 | €213 | - | -€213 | |
| Operating profit (loss) | 9901 | €213 | - | -€213 | |
| Financial charges | 65/66B | €757 | €98 | -€659 | -87.1% |
| Recurring financial charges | 65 | €757 | €98 | -€659 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€544 | -€98 | +€446 | +82.0% |
| Income taxes | 67/77 | €9,419 | - | -€9,419 | |
| Profit (loss) for the period | 9904 | -€9,962 | -€98 | +€9,864 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,962 | -€98 | +€9,864 | +99.0% |
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 19 October 2026 via checked.be.