ISIS CLEAN SERVICES: 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.
ISIS CLEAN SERVICES
Largest movements
- Receivables within one year -€19,885
down €19,885 (-44.9%), from €44,334 to €24,449
of which Other amounts receivable: -€34,244
- Deferred charges and accrued income +€11,863
new in 2023: €11,863
- Tangible fixed assets -€5,912
down €5,912 (-14.0%), from €42,366 to €36,453
of which Plant, machinery and equipment: -€4,474
- Tax, wage and social debts +€36,102
up €36,102 (+99.2%), from €36,379 to €72,482
of which Remuneration and social security: +€20,541
- Profit (loss) carried forward -€34,510
down €34,510 (-53.8%), from -€64,171 to -€98,681
- Trade debts -€12,487
down €12,487 (-57.8%), from €21,613 to €9,126
- Accrued charges and deferred income -€9,575
no longer reported in 2023 (was €9,575)
- Short-term financial debts +€9,305
up €9,305 (+87.4%), from €10,643 to €19,948
of which Other loans: +€7,500
- Gross operating margin +€68,229
up €68,229 (+80.7%), from €84,532 to €152,761
- Staff costs +€61,951
up €61,951 (+65.6%), from €94,377 to €156,328
- Financial charges +€1,792
up €1,792 (+45.8%), from €3,916 to €5,708
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.
Cash bridge derived
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 | €88,070 | €73,765 | -€14,305 | -16.2% |
| Fixed assets | 21/28 | €42,366 | €36,453 | -€5,912 | -14.0% |
| Tangible fixed assets | 22/27 | €42,366 | €36,453 | -€5,912 | -14.0% |
| Plant, machinery and equipment | 23 | €32,132 | €27,658 | -€4,474 | -13.9% |
| Leasing and similar rights | 25 | €7,839 | €6,963 | -€876 | -11.2% |
| Other tangible fixed assets | 26 | €2,395 | €1,832 | -€562 | -23.5% |
| Current assets | 29/58 | €45,704 | €37,312 | -€8,393 | -18.4% |
| Stocks and contracts in progress | 3 | €1,300 | €864 | -€436 | -33.5% |
| Stocks | 30/36 | €1,300 | €864 | -€436 | -33.5% |
| Amounts receivable within one year | 40/41 | €44,334 | €24,449 | -€19,885 | -44.9% |
| Trade receivables | 40 | €7,880 | €22,239 | +€14,359 | +182.2% |
| Other amounts receivable | 41 | €36,454 | €2,210 | -€34,244 | -93.9% |
| Cash at bank and in hand | 54/58 | €71 | €135 | +€65 | +91.4% |
| Deferred charges and accrued income | 490/1 | - | €11,863 | +€11,863 | |
| Total equity and liabilities | 10/49 | €88,070 | €73,765 | -€14,305 | -16.2% |
| Equity | 10/15 | -€49,911 | -€84,421 | -€34,510 | -69.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | -€64,171 | -€98,681 | -€34,510 | -53.8% |
| Amounts payable | 17/49 | €137,981 | €158,186 | +€20,205 | +14.6% |
| Amounts payable after more than one year | 17 | €13,500 | €10,500 | -€3,000 | -22.2% |
| Financial debts | 170/4 | €13,500 | €10,500 | -€3,000 | -22.2% |
| Amounts payable within one year | 42/48 | €114,906 | €147,686 | +€32,779 | +28.5% |
| Financial debts | 43 | €10,643 | €19,948 | +€9,305 | +87.4% |
| Credit institutions | 430/8 | €10,643 | €12,448 | +€1,805 | +17.0% |
| Other loans | 439 | - | €7,500 | +€7,500 | |
| Trade debts | 44 | €21,613 | €9,126 | -€12,487 | -57.8% |
| Suppliers | 440/4 | €21,613 | €9,126 | -€12,487 | -57.8% |
| Taxes, remuneration and social security | 45 | €36,379 | €72,482 | +€36,102 | +99.2% |
| Taxes | 450/3 | €26,634 | €42,195 | +€15,561 | +58.4% |
| Remuneration and social security | 454/9 | €9,746 | €30,287 | +€20,541 | +210.8% |
| Other amounts payable | 47/48 | €46,271 | €46,130 | -€141 | -0.3% |
| Accrued charges and deferred income | 492/3 | €9,575 | - | -€9,575 | |
| Remuneration, social security and pensions | 62 | €94,377 | €156,328 | +€61,951 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,570 | €6,469 | -€101 | -1.5% |
| Other operating charges | 640/8 | €562 | €605 | +€42 | +7.6% |
| Non-recurring operating charges | 66A | - | €17,561 | +€17,561 | |
| Gross operating margin | 9900 | €84,532 | €152,761 | +€68,229 | +80.7% |
| Operating profit (loss) | 9901 | -€16,977 | -€28,202 | -€11,225 | -66.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -42.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -42.6% |
| Financial charges | 65/66B | €3,916 | €5,708 | +€1,792 | +45.8% |
| Recurring financial charges | 65 | €3,916 | €5,708 | +€1,792 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,893 | -€33,910 | -€13,017 | -62.3% |
| Income taxes | 67/77 | - | €600 | +€600 | |
| Profit (loss) for the period | 9904 | -€20,893 | -€34,510 | -€13,617 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,893 | -€34,510 | -€13,617 | -65.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.