Isma Bouw: 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.
Isma Bouw
Largest movements
- Receivables within one year +€10,158
up €10,158 (+38.7%), from €26,219 to €36,376
of which Trade receivables: +€6,278
- Cash -€2,539
down €2,539 (-13.9%), from €18,207 to €15,667
mainly Receivables within one year (-€10,158) and Stocks and contracts (-€488)
- Profit (loss) carried forward +€4,251
up €4,251 (+32.0%), from €13,285 to €17,535
- Other debts +€2,378
up €2,378 (+9.1%), from €26,131 to €28,509
- Trade debts +€1,478
up €1,478 (+23.1%), from €6,386 to €7,864
- Turnover +€32,474
up €32,474 (+38.7%), from €83,824 to €116,298
- Purchases and services +€30,572
up €30,572 (+38.9%), from €78,554 to €109,126
- Gross operating margin +€1,903
up €1,903 (+36.1%), from €5,270 to €7,172
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 | €59,831 | €67,937 | +€8,106 | +13.5% |
| Fixed assets | 21/28 | €260 | €260 | = | 0.0% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €59,571 | €67,677 | +€8,106 | +13.6% |
| Stocks and contracts in progress | 3 | €15,145 | €15,633 | +€488 | +3.2% |
| Stocks | 30/36 | €15,145 | €15,633 | +€488 | +3.2% |
| Amounts receivable within one year | 40/41 | €26,219 | €36,376 | +€10,158 | +38.7% |
| Trade receivables | 40 | €22,119 | €28,397 | +€6,278 | +28.4% |
| Other amounts receivable | 41 | €4,100 | €7,980 | +€3,880 | +94.6% |
| Cash at bank and in hand | 54/58 | €18,207 | €15,667 | -€2,539 | -13.9% |
| Total equity and liabilities | 10/49 | €59,831 | €67,937 | +€8,106 | +13.5% |
| Equity | 10/15 | €24,561 | €28,812 | +€4,251 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,077 | €5,077 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,368 | €1,368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,368 | €1,368 | = | 0.0% |
| Distributable reserves | 133 | €3,709 | €3,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,285 | €17,535 | +€4,251 | +32.0% |
| Amounts payable | 17/49 | €35,269 | €39,125 | +€3,856 | +10.9% |
| Amounts payable within one year | 42/48 | €35,269 | €39,125 | +€3,856 | +10.9% |
| Trade debts | 44 | €6,386 | €7,864 | +€1,478 | +23.1% |
| Suppliers | 440/4 | €6,386 | €7,864 | +€1,478 | +23.1% |
| Taxes, remuneration and social security | 45 | €2,752 | €2,752 | = | 0.0% |
| Taxes | 450/3 | €40 | €40 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,712 | €2,712 | = | 0.0% |
| Other amounts payable | 47/48 | €26,131 | €28,509 | +€2,378 | +9.1% |
| Turnover | 70 | €83,824 | €116,298 | +€32,474 | +38.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,554 | €109,126 | +€30,572 | +38.9% |
| Remuneration, social security and pensions | 62 | €101 | - | -€101 | |
| Other operating charges | 640/8 | €945 | €1,239 | +€293 | +31.0% |
| Gross operating margin | 9900 | €5,270 | €7,172 | +€1,903 | +36.1% |
| Operating profit (loss) | 9901 | €4,223 | €5,933 | +€1,710 | +40.5% |
| Financial income | 75/76B | €223 | €111 | -€112 | -50.1% |
| Recurring financial income | 75 | €223 | €111 | -€112 | -50.1% |
| Non-recurring financial income | 76B | €223 | - | -€223 | |
| Financial charges | 65/66B | €237 | €227 | -€10 | -4.4% |
| Recurring financial charges | 65 | €237 | €227 | -€10 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €4,208 | €5,817 | +€1,609 | +38.2% |
| Income taxes | 67/77 | €1,680 | €1,567 | -€114 | -6.8% |
| Profit (loss) for the period | 9904 | €2,528 | €4,251 | +€1,723 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,528 | €4,251 | +€1,723 | +68.2% |
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 16 October 2026 via checked.be.