ISOCONCEPT: 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.
ISOCONCEPT
Largest movements
- Cash +€42,047
up €42,047 (+30.7%), from €136,866 to €178,913
mainly Other debts (+€48,292) and Trade debts (+€33,286)
- Stocks and contracts -€32,241
down €32,241 (-66.7%), from €48,347 to €16,106
- Receivables within one year +€14,962
up €14,962 (+10.6%), from €141,063 to €156,025
of which Trade receivables: +€42,950
- Deferred charges and accrued income -€9,017
down €9,017 (-94.9%), from €9,503 to €486
- Tangible fixed assets +€7,200
up €7,200 (+536%), from €1,344 to €8,544
of which Plant, machinery and equipment: +€5,871
- Other debts +€48,292
new in 2024: €48,292
- Trade debts +€33,286
up €33,286 (+20.3%), from €164,374 to €197,660
- Tax, wage and social debts -€22,930
down €22,930 (-35.8%), from €63,990 to €41,060
of which Taxes: -€15,343
- Reserves -€20,240
down €20,240 (-53.9%), from €37,558 to €17,318
- Profit (loss) carried forward -€13,847
down €13,847 (-21.9%), from €63,141 to €49,294
- Gross operating margin +€24,623
up €24,623 (+29.6%), from €83,127 to €107,750
- Staff costs +€24,305
up €24,305 (+34.1%), from €71,299 to €95,604
- Other operating charges +€21,328
up €21,328 (+1,437%), from €1,484 to €22,812
- Depreciation +€1,150
up €1,150 (+92.0%), from €1,250 to €2,400
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 | €337,123 | €360,075 | +€22,952 | +6.8% |
| Fixed assets | 21/28 | €1,344 | €8,544 | +€7,200 | +536% |
| Tangible fixed assets | 22/27 | €1,344 | €8,544 | +€7,200 | +536% |
| Plant, machinery and equipment | 23 | - | €5,871 | +€5,871 | |
| Furniture and vehicles | 24 | €706 | €2,124 | +€1,417 | +201% |
| Other tangible fixed assets | 26 | €638 | €550 | -€88 | -13.7% |
| Current assets | 29/58 | €335,779 | €351,530 | +€15,752 | +4.7% |
| Stocks and contracts in progress | 3 | €48,347 | €16,106 | -€32,241 | -66.7% |
| Stocks | 30/36 | €48,347 | €16,106 | -€32,241 | -66.7% |
| Amounts receivable within one year | 40/41 | €141,063 | €156,025 | +€14,962 | +10.6% |
| Trade receivables | 40 | €110,153 | €153,103 | +€42,950 | +39.0% |
| Other amounts receivable | 41 | €30,910 | €2,922 | -€27,988 | -90.5% |
| Cash at bank and in hand | 54/58 | €136,866 | €178,913 | +€42,047 | +30.7% |
| Deferred charges and accrued income | 490/1 | €9,503 | €486 | -€9,017 | -94.9% |
| Total equity and liabilities | 10/49 | €337,123 | €360,075 | +€22,952 | +6.8% |
| Equity | 10/15 | €108,759 | €72,812 | -€35,947 | -33.1% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | €37,558 | €17,318 | -€20,240 | -53.9% |
| Distributable reserves | 133 | €37,558 | €17,318 | -€20,240 | -53.9% |
| Profit (loss) carried forward | 14 | €63,141 | €49,294 | -€13,847 | -21.9% |
| Amounts payable | 17/49 | €228,364 | €287,263 | +€58,899 | +25.8% |
| Amounts payable within one year | 42/48 | €228,364 | €287,012 | +€58,648 | +25.7% |
| Trade debts | 44 | €164,374 | €197,660 | +€33,286 | +20.3% |
| Suppliers | 440/4 | €164,374 | €197,660 | +€33,286 | +20.3% |
| Taxes, remuneration and social security | 45 | €63,990 | €41,060 | -€22,930 | -35.8% |
| Taxes | 450/3 | €45,685 | €30,343 | -€15,343 | -33.6% |
| Remuneration and social security | 454/9 | €18,305 | €10,717 | -€7,588 | -41.5% |
| Other amounts payable | 47/48 | - | €48,292 | +€48,292 | |
| Accrued charges and deferred income | 492/3 | - | €251 | +€251 | |
| Remuneration, social security and pensions | 62 | €71,299 | €95,604 | +€24,305 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €2,400 | +€1,150 | +92.0% |
| Other operating charges | 640/8 | €1,484 | €22,812 | +€21,328 | +1,437% |
| Gross operating margin | 9900 | €83,127 | €107,750 | +€24,623 | +29.6% |
| Operating profit (loss) | 9901 | €9,095 | -€13,065 | -€22,160 | |
| Financial income | 75/76B | €9 | €141 | +€132 | +1,510% |
| Recurring financial income | 75 | €9 | €141 | +€132 | +1,510% |
| Financial charges | 65/66B | €1,026 | €79 | -€947 | -92.3% |
| Recurring financial charges | 65 | €1,026 | €79 | -€947 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €8,077 | -€13,003 | -€21,080 | |
| Income taxes | 67/77 | €734 | €844 | +€110 | +15.0% |
| Profit (loss) for the period | 9904 | €7,343 | -€13,847 | -€21,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,343 | -€13,847 | -€21,190 |
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 14 October 2026 via checked.be.