ISO-DESK: 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.
ISO-DESK
Largest movements
- Receivables within one year -€2,290
down €2,290 (-13.4%), from €17,101 to €14,811
of which Other amounts receivable: -€2,290
- Tax, wage and social debts -€3,854
no longer reported in 2023 (was €3,854)
- Profit (loss) carried forward -€3,058
down €3,058 (-3.1%), from €98,787 to €95,729
- Trade debts +€2,647
up €2,647 (+3,671%), from €72 to €2,719
- Other debts +€1,975
up €1,975 (+33.8%), from €5,847 to €7,823
- Gross operating margin -€1,147
down €1,147 (-76.5%), from -€1,500 to -€2,647
- Other operating charges +€64
up €64 (+18.3%), from €348 to €411
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,524 | €145,234 | -€2,290 | -1.6% |
| Fixed assets | 21/28 | €958 | €958 | = | 0.0% |
| Financial fixed assets | 28 | €958 | €958 | = | 0.0% |
| Current assets | 29/58 | €146,565 | €144,276 | -€2,290 | -1.6% |
| Amounts receivable within one year | 40/41 | €17,101 | €14,811 | -€2,290 | -13.4% |
| Trade receivables | 40 | €14,811 | €14,811 | = | 0.0% |
| Other amounts receivable | 41 | €2,290 | - | -€2,290 | |
| Deferred charges and accrued income | 490/1 | €129,464 | €129,464 | = | 0.0% |
| Total equity and liabilities | 10/49 | €147,524 | €145,234 | -€2,290 | -1.6% |
| Equity | 10/15 | €123,204 | €120,146 | -€3,058 | -2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,826 | €5,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,966 | €3,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,787 | €95,729 | -€3,058 | -3.1% |
| Amounts payable | 17/49 | €24,320 | €25,088 | +€768 | +3.2% |
| Amounts payable within one year | 42/48 | €21,106 | €21,874 | +€768 | +3.6% |
| Financial debts | 43 | €11,333 | €11,333 | = | 0.0% |
| Credit institutions | 430/8 | €11,333 | €11,333 | = | 0.0% |
| Trade debts | 44 | €72 | €2,719 | +€2,647 | +3,671% |
| Suppliers | 440/4 | €72 | €2,719 | +€2,647 | +3,671% |
| Taxes, remuneration and social security | 45 | €3,854 | - | -€3,854 | |
| Taxes | 450/3 | €3,854 | - | -€3,854 | |
| Other amounts payable | 47/48 | €5,847 | €7,823 | +€1,975 | +33.8% |
| Accrued charges and deferred income | 492/3 | €3,213 | €3,213 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €411 | +€64 | +18.3% |
| Gross operating margin | 9900 | -€1,500 | -€2,647 | -€1,147 | -76.5% |
| Operating profit (loss) | 9901 | -€1,848 | -€3,058 | -€1,210 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,848 | -€3,058 | -€1,210 | -65.5% |
| Profit (loss) for the period | 9904 | -€1,848 | -€3,058 | -€1,210 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,848 | -€3,058 | -€1,210 | -65.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.