ISOKINE: 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.
ISOKINE
Largest movements
- Cash +€32,172
up €32,172 (+554%), from €5,811 to €37,983
mainly Accrued charges and deferred income (+€66,695) and Depreciation (+€34,411)
- Tangible fixed assets +€30,407
up €30,407 (+39.1%), from €77,785 to €108,192
of which Other tangible fixed assets: +€45,953
- Deferred charges and accrued income -€10,880
down €10,880 (-35.7%), from €30,465 to €19,585
- Receivables within one year -€10,002
down €10,002 (-17.1%), from €58,640 to €48,639
of which Trade receivables: -€10,002
- Intangible fixed assets -€8,331
down €8,331 (-34.3%), from €24,300 to €15,968
- Accrued charges and deferred income +€66,695
new in 2024: €66,695
- Other debts -€15,511
down €15,511 (-28.6%), from €54,197 to €38,686
- Debts after one year -€7,650
down €7,650 (-8.5%), from €89,798 to €82,147
- Trade debts -€6,035
down €6,035 (-98.5%), from €6,126 to €91
- Current portion of long-term debt -€5,815
down €5,815 (-24.6%), from €23,655 to €17,840
- Depreciation +€5,000
up €5,000 (+17.0%), from €29,411 to €34,411
- Other operating charges +€2,224
up €2,224 (+91.9%), from €2,419 to €4,644
- Taxes -€913
down €913 (-30.5%), from €2,998 to €2,084
- Gross operating margin +€894
up €894 (+1.9%), from €46,459 to €47,353
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 | €197,001 | €230,367 | +€33,366 | +16.9% |
| Fixed assets | 21/28 | €102,085 | €124,161 | +€22,076 | +21.6% |
| Intangible fixed assets | 21 | €24,300 | €15,968 | -€8,331 | -34.3% |
| Tangible fixed assets | 22/27 | €77,785 | €108,192 | +€30,407 | +39.1% |
| Land and buildings | 22 | €47,609 | €43,248 | -€4,361 | -9.2% |
| Plant, machinery and equipment | 23 | €126 | - | -€126 | |
| Furniture and vehicles | 24 | €18,403 | €7,344 | -€11,059 | -60.1% |
| Other tangible fixed assets | 26 | €11,648 | €57,601 | +€45,953 | +395% |
| Current assets | 29/58 | €94,916 | €106,207 | +€11,291 | +11.9% |
| Amounts receivable within one year | 40/41 | €58,640 | €48,639 | -€10,002 | -17.1% |
| Trade receivables | 40 | €48,035 | €38,034 | -€10,002 | -20.8% |
| Other amounts receivable | 41 | €10,605 | €10,605 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,811 | €37,983 | +€32,172 | +554% |
| Deferred charges and accrued income | 490/1 | €30,465 | €19,585 | -€10,880 | -35.7% |
| Total equity and liabilities | 10/49 | €197,001 | €230,367 | +€33,366 | +16.9% |
| Equity | 10/15 | €7,582 | €10,137 | +€2,555 | +33.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €882 | €3,437 | +€2,555 | +290% |
| Amounts payable | 17/49 | €189,419 | €220,230 | +€30,812 | +16.3% |
| Amounts payable after more than one year | 17 | €89,798 | €82,147 | -€7,650 | -8.5% |
| Financial debts | 170/4 | €89,798 | €82,147 | -€7,650 | -8.5% |
| Amounts payable within one year | 42/48 | €99,621 | €71,388 | -€28,233 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €23,655 | €17,840 | -€5,815 | -24.6% |
| Trade debts | 44 | €6,126 | €91 | -€6,035 | -98.5% |
| Suppliers | 440/4 | €6,126 | €91 | -€6,035 | -98.5% |
| Taxes, remuneration and social security | 45 | €15,642 | €14,771 | -€872 | -5.6% |
| Taxes | 450/3 | €15,642 | €14,771 | -€872 | -5.6% |
| Other amounts payable | 47/48 | €54,197 | €38,686 | -€15,511 | -28.6% |
| Accrued charges and deferred income | 492/3 | - | €66,695 | +€66,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,411 | €34,411 | +€5,000 | +17.0% |
| Other operating charges | 640/8 | €2,419 | €4,644 | +€2,224 | +91.9% |
| Gross operating margin | 9900 | €46,459 | €47,353 | +€894 | +1.9% |
| Operating profit (loss) | 9901 | €14,629 | €8,298 | -€6,331 | -43.3% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €3,689 | €3,673 | -€16 | -0.4% |
| Recurring financial charges | 65 | €3,689 | €3,673 | -€16 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €10,941 | €4,639 | -€6,302 | -57.6% |
| Income taxes | 67/77 | €2,998 | €2,084 | -€913 | -30.5% |
| Profit (loss) for the period | 9904 | €7,943 | €2,555 | -€5,388 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,943 | €2,555 | -€5,388 | -67.8% |
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 22 October 2026 via checked.be.