Iskariot: 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.
Iskariot
Largest movements
- Receivables within one year -€21,064
down €21,064 (-38.9%), from €54,127 to €33,063
of which Other amounts receivable: -€14,503
- Cash +€13,856
up €13,856 (+82.7%), from €16,751 to €30,607
- Trade debts -€28,412
down €28,412 (-31.0%), from €91,547 to €63,135
- Profit (loss) carried forward +€28,274
up €28,274 (+17.5%), from -€161,388 to -€133,114
- Short-term financial debts -€23,519
down €23,519 (-33.7%), from €69,795 to €46,276
- Accrued charges and deferred income +€23,019
up €23,019 (+230%), from €10,000 to €33,019
- Current portion of long-term debt -€11,969
down €11,969 (-19.8%), from €60,525 to €48,556
- Gross operating margin -€124,507
down €124,507, from €108,653 to -€15,854
- Staff costs -€46,778
no longer reported in 2024 (was €46,778)
- Financial income +€23,519
new in 2024: €23,519
of which Financial income: +€23,519
- Financial charges -€8,935
down €8,935 (-94.0%), from €9,502 to €566
- Write-downs -€2,500
no longer reported in 2024 (was €2,500)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,878 | €63,669 | -€7,208 | -10.2% |
| Current assets | 29/58 | €70,878 | €63,669 | -€7,208 | -10.2% |
| Amounts receivable within one year | 40/41 | €54,127 | €33,063 | -€21,064 | -38.9% |
| Trade receivables | 40 | €25,658 | €19,097 | -€6,561 | -25.6% |
| Other amounts receivable | 41 | €28,469 | €13,966 | -€14,503 | -50.9% |
| Cash at bank and in hand | 54/58 | €16,751 | €30,607 | +€13,856 | +82.7% |
| Total equity and liabilities | 10/49 | €70,878 | €63,669 | -€7,208 | -10.2% |
| Equity | 10/15 | -€161,388 | -€133,114 | +€28,274 | +17.5% |
| Profit (loss) carried forward | 14 | -€161,388 | -€133,114 | +€28,274 | +17.5% |
| Amounts payable | 17/49 | €232,265 | €196,784 | -€35,482 | -15.3% |
| Amounts payable within one year | 42/48 | €222,265 | €163,765 | -€58,501 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €60,525 | €48,556 | -€11,969 | -19.8% |
| Financial debts | 43 | €69,795 | €46,276 | -€23,519 | -33.7% |
| Credit institutions | 430/8 | €69,795 | €46,276 | -€23,519 | -33.7% |
| Trade debts | 44 | €91,547 | €63,135 | -€28,412 | -31.0% |
| Suppliers | 440/4 | €91,547 | €63,135 | -€28,412 | -31.0% |
| Advances received on contracts in progress | 46 | - | €5,173 | +€5,173 | |
| Taxes, remuneration and social security | 45 | €399 | €626 | +€227 | +57.0% |
| Taxes | 450/3 | €399 | €626 | +€227 | +57.0% |
| Accrued charges and deferred income | 492/3 | €10,000 | €33,019 | +€23,019 | +230% |
| Remuneration, social security and pensions | 62 | €46,778 | - | -€46,778 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,500 | - | -€2,500 | |
| Other operating charges | 640/8 | €200 | €227 | +€27 | +13.7% |
| Gross operating margin | 9900 | €108,653 | -€15,854 | -€124,507 | |
| Operating profit (loss) | 9901 | €59,175 | -€16,081 | -€75,256 | |
| Financial income | 75/76B | - | €23,519 | +€23,519 | |
| Recurring financial income | 75 | - | €23,519 | +€23,519 | |
| Non-recurring financial income | 76B | - | €23,519 | +€23,519 | |
| Financial charges | 65/66B | €9,502 | €566 | -€8,935 | -94.0% |
| Recurring financial charges | 65 | €9,502 | €566 | -€8,935 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €49,673 | €6,872 | -€42,801 | -86.2% |
| Profit (loss) for the period | 9904 | €49,673 | €6,872 | -€42,801 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,673 | €6,872 | -€42,801 | -86.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.