ISO HOME: 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 HOME
Largest movements
- Receivables within one year -€965,504
down €965,504 (-82.6%), from €1.2m to €203,245
of which Trade receivables: -€949,283
- Cash -€25,029
down €25,029 (-50.1%), from €49,924 to €24,896
mainly Accrued charges and deferred income (-€928,314) and Advances received (-€76,773)
- Accrued charges and deferred income -€928,314
no longer reported in 2023 (was €928,314)
- Advances received -€76,773
no longer reported in 2023 (was €76,773)
- Gross operating margin -€3,565
down €3,565 (-20.4%), from €17,452 to €13,887
- Taxes +€1,535
up €1,535 (+52.2%), from €2,942 to €4,477
- Write-downs -€967
new in 2023: -€967
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
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 | €1,218,673 | €228,141 | -€990,532 | -81.3% |
| Current assets | 29/58 | €1,218,673 | €228,141 | -€990,532 | -81.3% |
| Amounts receivable within one year | 40/41 | €1,168,749 | €203,245 | -€965,504 | -82.6% |
| Trade receivables | 40 | €1,152,528 | €203,245 | -€949,283 | -82.4% |
| Other amounts receivable | 41 | €16,221 | - | -€16,221 | |
| Cash at bank and in hand | 54/58 | €49,924 | €24,896 | -€25,029 | -50.1% |
| Total equity and liabilities | 10/49 | €1,218,673 | €228,141 | -€990,532 | -81.3% |
| Equity | 10/15 | €170,255 | €180,332 | +€10,077 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,795 | €159,872 | +€10,077 | +6.7% |
| Amounts payable | 17/49 | €1,048,418 | €47,809 | -€1.0m | -95.4% |
| Amounts payable within one year | 42/48 | €120,104 | €47,809 | -€72,295 | -60.2% |
| Advances received on contracts in progress | 46 | €76,773 | - | -€76,773 | |
| Taxes, remuneration and social security | 45 | €43,331 | €47,809 | +€4,477 | +10.3% |
| Taxes | 450/3 | €43,331 | €47,809 | +€4,477 | +10.3% |
| Accrued charges and deferred income | 492/3 | €928,314 | - | -€928,314 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€967 | -€967 | |
| Gross operating margin | 9900 | €17,452 | €13,887 | -€3,565 | -20.4% |
| Operating profit (loss) | 9901 | €17,452 | €14,854 | -€2,597 | -14.9% |
| Financial charges | 65/66B | €228 | €300 | +€72 | +31.3% |
| Recurring financial charges | 65 | €228 | €300 | +€72 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €17,224 | €14,554 | -€2,669 | -15.5% |
| Income taxes | 67/77 | €2,942 | €4,477 | +€1,535 | +52.2% |
| Profit (loss) for the period | 9904 | €14,282 | €10,077 | -€4,205 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,282 | €10,077 | -€4,205 | -29.4% |
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 23 October 2026 via checked.be.