ISO-OMEGA: 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-OMEGA
Largest movements
- Cash +€10,543
up €10,543 (+175%), from €6,008 to €16,550
mainly Net result for the year (+€12,228) and Depreciation (+€2,240)
- Tangible fixed assets -€2,240
down €2,240 (-26.5%), from €8,456 to €6,216
of which Other tangible fixed assets: -€1,720
- Stocks and contracts +€1,450
up €1,450 (+94.3%), from €1,538 to €2,988
- Receivables within one year -€1,144
down €1,144 (-54.3%), from €2,105 to €961
of which Trade receivables: -€988
- Profit (loss) carried forward +€12,228
up €12,228 (+46.7%), from -€26,186 to -€13,958
- Tax, wage and social debts -€3,010
down €3,010 (-29.6%), from €10,163 to €7,154
of which Taxes: -€3,290
- Other debts -€2,396
down €2,396 (-31.9%), from €7,500 to €5,104
- Trade debts +€1,725
up €1,725 (+27.9%), from €6,178 to €7,903
- Financial charges -€9,864
down €9,864 (-49.3%), from €20,011 to €10,147
- Gross operating margin -€4,966
down €4,966 (-3.9%), from €126,464 to €121,498
- Staff costs -€2,201
down €2,201 (-2.3%), from €97,062 to €94,861
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 | €18,107 | €26,716 | +€8,609 | +47.5% |
| Fixed assets | 21/28 | €8,456 | €6,216 | -€2,240 | -26.5% |
| Tangible fixed assets | 22/27 | €8,456 | €6,216 | -€2,240 | -26.5% |
| Plant, machinery and equipment | 23 | €744 | €505 | -€240 | -32.2% |
| Furniture and vehicles | 24 | €1,016 | €736 | -€280 | -27.6% |
| Other tangible fixed assets | 26 | €6,696 | €4,976 | -€1,720 | -25.7% |
| Current assets | 29/58 | €9,650 | €20,499 | +€10,849 | +112% |
| Stocks and contracts in progress | 3 | €1,538 | €2,988 | +€1,450 | +94.3% |
| Stocks | 30/36 | €1,538 | €2,988 | +€1,450 | +94.3% |
| Amounts receivable within one year | 40/41 | €2,105 | €961 | -€1,144 | -54.3% |
| Trade receivables | 40 | €1,949 | €961 | -€988 | -50.7% |
| Other amounts receivable | 41 | €156 | €0 | -€156 | -100% |
| Cash at bank and in hand | 54/58 | €6,008 | €16,550 | +€10,543 | +175% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €18,107 | €26,716 | +€8,609 | +47.5% |
| Equity | 10/15 | -€5,735 | €6,493 | +€12,228 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€26,186 | -€13,958 | +€12,228 | +46.7% |
| Amounts payable | 17/49 | €23,841 | €20,222 | -€3,619 | -15.2% |
| Amounts payable within one year | 42/48 | €23,841 | €20,162 | -€3,680 | -15.4% |
| Trade debts | 44 | €6,178 | €7,903 | +€1,725 | +27.9% |
| Suppliers | 440/4 | €6,178 | €7,903 | +€1,725 | +27.9% |
| Taxes, remuneration and social security | 45 | €10,163 | €7,154 | -€3,010 | -29.6% |
| Taxes | 450/3 | €6,684 | €3,394 | -€3,290 | -49.2% |
| Remuneration and social security | 454/9 | €3,479 | €3,759 | +€280 | +8.0% |
| Other amounts payable | 47/48 | €7,500 | €5,104 | -€2,396 | -31.9% |
| Accrued charges and deferred income | 492/3 | €0 | €61 | +€61 | |
| Remuneration, social security and pensions | 62 | €97,062 | €94,861 | -€2,201 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,240 | €2,240 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,473 | €2,023 | -€450 | -18.2% |
| Gross operating margin | 9900 | €126,464 | €121,498 | -€4,966 | -3.9% |
| Operating profit (loss) | 9901 | €24,689 | €22,375 | -€2,315 | -9.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €20,011 | €10,147 | -€9,864 | -49.3% |
| Recurring financial charges | 65 | €20,011 | €10,147 | -€9,864 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €4,679 | €12,228 | +€7,549 | +161% |
| Profit (loss) for the period | 9904 | €4,679 | €12,228 | +€7,549 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €4,679 | €12,228 | +€7,549 | +161% |
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 30 October 2026 via checked.be.