ISO HI-T: 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 HI-T
Largest movements
- Receivables within one year +€18,749
up €18,749 (+49.8%), from €37,649 to €56,397
of which Other amounts receivable: +€10,913
- Cash +€2,391
up €2,391 (+81.4%), from €2,937 to €5,328
mainly Net result for the year (+€16,764) and Trade debts (+€1,858)
- Tangible fixed assets -€1,366
down €1,366 (-27.7%), from €4,935 to €3,570
of which Furniture and vehicles: -€1,117
- Profit (loss) carried forward +€16,764
up €16,764 (+90.0%), from €18,626 to €35,390
- Trade debts +€1,858
up €1,858 (+60.7%), from €3,061 to €4,919
- Tax, wage and social debts +€851
up €851 (+21.9%), from €3,880 to €4,731
- Taxes +€2,979
up €2,979 (+176%), from €1,691 to €4,669
- Gross operating margin +€2,871
up €2,871 (+14.9%), from €19,310 to €22,182
- Financial income +€1,063
up €1,063 (+93.8%), from €1,134 to €2,197
- Depreciation +€528
up €528 (+62.9%), from €838 to €1,366
- Financial charges -€330
down €330 (-28.9%), from €1,142 to €812
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 | €46,534 | €65,500 | +€18,966 | +40.8% |
| Fixed assets | 21/28 | €4,935 | €3,570 | -€1,366 | -27.7% |
| Tangible fixed assets | 22/27 | €4,935 | €3,570 | -€1,366 | -27.7% |
| Plant, machinery and equipment | 23 | €1,207 | €958 | -€249 | -20.6% |
| Furniture and vehicles | 24 | €3,728 | €2,612 | -€1,117 | -30.0% |
| Current assets | 29/58 | €41,599 | €61,931 | +€20,332 | +48.9% |
| Stocks and contracts in progress | 3 | €495 | €205 | -€290 | -58.6% |
| Stocks | 30/36 | €495 | €205 | -€290 | -58.6% |
| Amounts receivable within one year | 40/41 | €37,649 | €56,397 | +€18,749 | +49.8% |
| Trade receivables | 40 | €6,870 | €14,705 | +€7,835 | +114% |
| Other amounts receivable | 41 | €30,779 | €41,692 | +€10,913 | +35.5% |
| Cash at bank and in hand | 54/58 | €2,937 | €5,328 | +€2,391 | +81.4% |
| Deferred charges and accrued income | 490/1 | €518 | - | -€518 | |
| Total equity and liabilities | 10/49 | €46,534 | €65,500 | +€18,966 | +40.8% |
| Equity | 10/15 | €39,086 | €55,850 | +€16,764 | +42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €18,626 | €35,390 | +€16,764 | +90.0% |
| Amounts payable | 17/49 | €7,448 | €9,650 | +€2,202 | +29.6% |
| Amounts payable within one year | 42/48 | €7,448 | €9,650 | +€2,202 | +29.6% |
| Trade debts | 44 | €3,061 | €4,919 | +€1,858 | +60.7% |
| Suppliers | 440/4 | €3,061 | €4,919 | +€1,858 | +60.7% |
| Taxes, remuneration and social security | 45 | €3,880 | €4,731 | +€851 | +21.9% |
| Taxes | 450/3 | €3,880 | €4,731 | +€851 | +21.9% |
| Other amounts payable | 47/48 | €507 | - | -€507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838 | €1,366 | +€528 | +62.9% |
| Other operating charges | 640/8 | €808 | €768 | -€40 | -5.0% |
| Gross operating margin | 9900 | €19,310 | €22,182 | +€2,871 | +14.9% |
| Operating profit (loss) | 9901 | €17,664 | €20,048 | +€2,384 | +13.5% |
| Financial income | 75/76B | €1,134 | €2,197 | +€1,063 | +93.8% |
| Recurring financial income | 75 | €1,134 | €2,197 | +€1,063 | +93.8% |
| Financial charges | 65/66B | €1,142 | €812 | -€330 | -28.9% |
| Recurring financial charges | 65 | €1,142 | €812 | -€330 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €17,656 | €21,433 | +€3,777 | +21.4% |
| Income taxes | 67/77 | €1,691 | €4,669 | +€2,979 | +176% |
| Profit (loss) for the period | 9904 | €15,965 | €16,764 | +€798 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,965 | €16,764 | +€798 | +5.0% |
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 21 October 2026 via checked.be.