Isolation du Centre: 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.
Isolation du Centre
Largest movements
- Cash -€56,382
down €56,382 (-57.3%), from €98,413 to €42,031
mainly Net result for the year (-€44,930) and Debts after one year (-€30,164)
- Stocks and contracts -€13,872
down €13,872 (-18.9%), from €73,230 to €59,358
- Tangible fixed assets -€9,855
down €9,855 (-7.5%), from €132,220 to €122,365
of which Land and buildings: -€13,500
- Profit (loss) carried forward -€44,930
down €44,930 (-99.9%), from €44,971 to €41
- Debts after one year -€30,164
down €30,164 (-20.0%), from €151,073 to €120,909
- Contributions -€18,592
no longer reported in 2024 (was €18,592)
- Trade debts +€13,424
up €13,424 (+7.7%), from €173,336 to €186,760
- Gross operating margin -€42,441
down €42,441 (-18.8%), from €225,997 to €183,556
- Depreciation +€4,766
up €4,766 (+22.5%), from €21,155 to €25,921
- Taxes -€4,570
no longer reported in 2024 (was €4,570)
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 | €463,558 | €379,943 | -€83,615 | -18.0% |
| Fixed assets | 21/28 | €132,729 | €122,874 | -€9,855 | -7.4% |
| Tangible fixed assets | 22/27 | €132,220 | €122,365 | -€9,855 | -7.5% |
| Land and buildings | 22 | €97,832 | €84,332 | -€13,500 | -13.8% |
| Plant, machinery and equipment | 23 | €25,303 | €32,286 | +€6,983 | +27.6% |
| Furniture and vehicles | 24 | €9,085 | €5,747 | -€3,338 | -36.7% |
| Financial fixed assets | 28 | €509 | €509 | = | 0.0% |
| Current assets | 29/58 | €330,829 | €257,069 | -€73,760 | -22.3% |
| Stocks and contracts in progress | 3 | €73,230 | €59,358 | -€13,872 | -18.9% |
| Stocks | 30/36 | €73,230 | €59,358 | -€13,872 | -18.9% |
| Amounts receivable within one year | 40/41 | €159,186 | €155,680 | -€3,506 | -2.2% |
| Trade receivables | 40 | €139,089 | €148,326 | +€9,237 | +6.6% |
| Other amounts receivable | 41 | €20,097 | €7,354 | -€12,743 | -63.4% |
| Cash at bank and in hand | 54/58 | €98,413 | €42,031 | -€56,382 | -57.3% |
| Total equity and liabilities | 10/49 | €463,558 | €379,943 | -€83,615 | -18.0% |
| Equity | 10/15 | €90,769 | €25,388 | -€65,381 | -72.0% |
| Contributions | 10/11 | €18,592 | - | -€18,592 | |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €27,206 | €25,347 | -€1,859 | -6.8% |
| Non-distributable reserves | 130/1 | €13,181 | €11,322 | -€1,859 | -14.1% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Other | 1319 | €11,322 | €11,322 | = | 0.0% |
| Distributable reserves | 133 | €14,025 | €14,025 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,971 | €41 | -€44,930 | -99.9% |
| Amounts payable | 17/49 | €372,789 | €354,555 | -€18,234 | -4.9% |
| Amounts payable after more than one year | 17 | €151,073 | €120,909 | -€30,164 | -20.0% |
| Financial debts | 170/4 | €151,073 | €120,909 | -€30,164 | -20.0% |
| Amounts payable within one year | 42/48 | €221,610 | €231,902 | +€10,292 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €27,081 | €28,572 | +€1,491 | +5.5% |
| Trade debts | 44 | €173,336 | €186,760 | +€13,424 | +7.7% |
| Suppliers | 440/4 | €173,336 | €186,760 | +€13,424 | +7.7% |
| Taxes, remuneration and social security | 45 | €21,193 | €16,570 | -€4,623 | -21.8% |
| Remuneration and social security | 454/9 | €21,193 | €16,570 | -€4,623 | -21.8% |
| Accrued charges and deferred income | 492/3 | €106 | €1,744 | +€1,638 | +1,545% |
| Remuneration, social security and pensions | 62 | €188,799 | €190,732 | +€1,933 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,155 | €25,921 | +€4,766 | +22.5% |
| Other operating charges | 640/8 | €2,730 | €2,979 | +€249 | +9.1% |
| Gross operating margin | 9900 | €225,997 | €183,556 | -€42,441 | -18.8% |
| Operating profit (loss) | 9901 | €13,313 | -€36,076 | -€49,389 | |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Non-recurring financial income | 76B | €25 | - | -€25 | |
| Financial charges | 65/66B | €7,310 | €8,854 | +€1,544 | +21.1% |
| Recurring financial charges | 65 | €7,310 | €8,854 | +€1,544 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €6,028 | -€44,930 | -€50,958 | |
| Income taxes | 67/77 | €4,570 | - | -€4,570 | |
| Profit (loss) for the period | 9904 | €1,458 | -€44,930 | -€46,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,458 | -€44,930 | -€46,388 |
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 13 October 2026 via checked.be.