ISOLA BELLA: 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.
ISOLA BELLA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€61,928
down €61,928 (-92.2%), from €67,167 to €5,240
- Profit (loss) carried forward +€44,918
new in 2024: €44,918
- Other debts +€10,377
up €10,377 (+10.9%), from €95,347 to €105,724
- Tax, wage and social debts +€5,691
up €5,691 (+61.6%), from €9,240 to €14,931
- Depreciation -€3,691
down €3,691 (-93.6%), from €3,944 to €254
- Taxes +€1,997
up €1,997 (+14.8%), from €13,509 to €15,505
- Gross operating margin +€1,893
up €1,893 (+3.0%), from €62,258 to €64,150
- Financial charges -€1,513
down €1,513 (-31.1%), from €4,866 to €3,352
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 | €430,679 | €432,755 | +€2,076 | +0.5% |
| Fixed assets | 21/28 | €401,725 | €401,472 | -€254 | -0.1% |
| Tangible fixed assets | 22/27 | €1,646 | €1,393 | -€254 | -15.4% |
| Land and buildings | 22 | €1,035 | €903 | -€131 | -12.7% |
| Plant, machinery and equipment | 23 | €612 | €489 | -€122 | -20.0% |
| Financial fixed assets | 28 | €400,079 | €400,079 | = | 0.0% |
| Current assets | 29/58 | €28,954 | €31,283 | +€2,330 | +8.0% |
| Amounts receivable within one year | 40/41 | €20,493 | €20,342 | -€151 | -0.7% |
| Trade receivables | 40 | €20,266 | €7,260 | -€13,006 | -64.2% |
| Other amounts receivable | 41 | €227 | €13,082 | +€12,855 | +5,668% |
| Cash at bank and in hand | 54/58 | €8,461 | €9,989 | +€1,528 | +18.1% |
| Deferred charges and accrued income | 490/1 | €0 | €952 | +€952 | |
| Total equity and liabilities | 10/49 | €430,679 | €432,755 | +€2,076 | +0.5% |
| Equity | 10/15 | €198,714 | €243,632 | +€44,918 | +22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,114 | €180,114 | = | 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% |
| Distributable reserves | 133 | €178,254 | €178,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €44,918 | +€44,918 | |
| Amounts payable | 17/49 | €231,965 | €189,123 | -€42,842 | -18.5% |
| Amounts payable after more than one year | 17 | €67,167 | €5,240 | -€61,928 | -92.2% |
| Financial debts | 170/4 | €67,167 | €5,240 | -€61,928 | -92.2% |
| Amounts payable within one year | 42/48 | €164,797 | €182,716 | +€17,918 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €60,211 | €61,928 | +€1,717 | +2.9% |
| Trade debts | 44 | €0 | €133 | +€133 | |
| Suppliers | 440/4 | €0 | €133 | +€133 | |
| Taxes, remuneration and social security | 45 | €9,240 | €14,931 | +€5,691 | +61.6% |
| Taxes | 450/3 | €9,240 | €14,931 | +€5,691 | +61.6% |
| Other amounts payable | 47/48 | €95,347 | €105,724 | +€10,377 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €1,168 | +€1,168 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €254 | -€3,691 | -93.6% |
| Other operating charges | 640/8 | €132 | €518 | +€386 | +293% |
| Gross operating margin | 9900 | €62,258 | €64,150 | +€1,893 | +3.0% |
| Operating profit (loss) | 9901 | €58,182 | €63,379 | +€5,197 | +8.9% |
| Financial income | 75/76B | - | €396 | +€396 | |
| Recurring financial income | 75 | - | €396 | +€396 | |
| Financial charges | 65/66B | €4,866 | €3,352 | -€1,513 | -31.1% |
| Recurring financial charges | 65 | €4,866 | €3,352 | -€1,513 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €53,316 | €60,423 | +€7,107 | +13.3% |
| Income taxes | 67/77 | €13,509 | €15,505 | +€1,997 | +14.8% |
| Profit (loss) for the period | 9904 | €39,807 | €44,918 | +€5,110 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,807 | €44,918 | +€5,110 | +12.8% |
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 18 October 2026 via checked.be.