ISOLUX: 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.
ISOLUX
Largest movements
- Receivables within one year -€22,956
down €22,956 (-36.8%), from €62,362 to €39,406
of which Other amounts receivable: -€31,700
- Cash +€3,156
up €3,156 (+520%), from €607 to €3,763
mainly Receivables within one year (+€22,956) and Tax, wage and social debts (+€5,192)
- Deferred charges and accrued income +€2,277
up €2,277 (+1,239%), from €184 to €2,461
- Profit (loss) carried forward -€23,962
down €23,962 (-68.8%), from €34,825 to €10,863
- Tax, wage and social debts +€5,192
up €5,192 (+54.8%), from €9,475 to €14,667
of which Taxes: +€4,092
- Other debts +€3,000
new in 2024: €3,000
- Debts after one year -€2,468
down €2,468 (-43.5%), from €5,669 to €3,201
- Trade debts +€1,069
up €1,069 (+9.9%), from €10,813 to €11,882
- Purchases and services -€165,283
no longer reported in 2024 (was €165,283)
- Turnover -€138,049
no longer reported in 2024 (was €138,049)
- Gross operating margin +€21,310
up €21,310, from -€9,160 to €12,150
- Financial income -€3,547
down €3,547 (-100.0%), from €3,548 to €1
of which Financial income: -€1,815
- Financial charges +€3,348
up €3,348 (+49.9%), from €6,714 to €10,062
of which Non-recurring financial charges: +€4,281
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 | €72,731 | €55,561 | -€17,169 | -23.6% |
| Fixed assets | 21/28 | €9,578 | €9,931 | +€353 | +3.7% |
| Intangible fixed assets | 21 | - | €682 | +€682 | |
| Tangible fixed assets | 22/27 | €8,828 | €8,499 | -€329 | -3.7% |
| Plant, machinery and equipment | 23 | €4,718 | €3,262 | -€1,456 | -30.9% |
| Furniture and vehicles | 24 | €4,110 | €5,237 | +€1,127 | +27.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €63,153 | €45,630 | -€17,523 | -27.7% |
| Amounts receivable within one year | 40/41 | €62,362 | €39,406 | -€22,956 | -36.8% |
| Trade receivables | 40 | €30,647 | €39,390 | +€8,743 | +28.5% |
| Other amounts receivable | 41 | €31,715 | €16 | -€31,700 | -100.0% |
| Cash at bank and in hand | 54/58 | €607 | €3,763 | +€3,156 | +520% |
| Deferred charges and accrued income | 490/1 | €184 | €2,461 | +€2,277 | +1,239% |
| Total equity and liabilities | 10/49 | €72,731 | €55,561 | -€17,169 | -23.6% |
| Equity | 10/15 | €43,885 | €19,923 | -€23,962 | -54.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,825 | €10,863 | -€23,962 | -68.8% |
| Amounts payable | 17/49 | €28,845 | €35,638 | +€6,793 | +23.5% |
| Amounts payable after more than one year | 17 | €5,669 | €3,201 | -€2,468 | -43.5% |
| Financial debts | 170/4 | €5,669 | €3,201 | -€2,468 | -43.5% |
| Amounts payable within one year | 42/48 | €23,176 | €32,438 | +€9,261 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €2,888 | €2,888 | = | 0.0% |
| Trade debts | 44 | €10,813 | €11,882 | +€1,069 | +9.9% |
| Suppliers | 440/4 | €10,813 | €11,882 | +€1,069 | +9.9% |
| Taxes, remuneration and social security | 45 | €9,475 | €14,667 | +€5,192 | +54.8% |
| Taxes | 450/3 | €941 | €5,033 | +€4,092 | +435% |
| Remuneration and social security | 454/9 | €8,534 | €9,634 | +€1,100 | +12.9% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Turnover | 70 | €138,049 | - | -€138,049 | |
| Goods, raw materials, services and sundry goods | 60/61 | €165,283 | - | -€165,283 | |
| Remuneration, social security and pensions | 62 | - | €728 | +€728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,684 | €3,680 | +€1,996 | +119% |
| Other operating charges | 640/8 | €2,570 | €2,431 | -€138 | -5.4% |
| Non-recurring operating charges | 66A | - | €18,592 | +€18,592 | |
| Gross operating margin | 9900 | -€9,160 | €12,150 | +€21,310 | |
| Operating profit (loss) | 9901 | -€13,414 | -€13,282 | +€132 | +1.0% |
| Financial income | 75/76B | €3,548 | €1 | -€3,547 | -100.0% |
| Recurring financial income | 75 | €1,816 | €1 | -€1,815 | -100.0% |
| Non-recurring financial income | 76B | €1,732 | - | -€1,732 | |
| Financial charges | 65/66B | €6,714 | €10,062 | +€3,348 | +49.9% |
| Recurring financial charges | 65 | €2,603 | €1,669 | -€933 | -35.9% |
| Non-recurring financial charges | 66B | €4,111 | €8,392 | +€4,281 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€16,580 | -€23,343 | -€6,763 | -40.8% |
| Income taxes | 67/77 | €429 | €436 | +€7 | +1.6% |
| Profit (loss) for the period | 9904 | -€17,009 | -€23,779 | -€6,770 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,009 | -€23,779 | -€6,770 | -39.8% |
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 24 October 2026 via checked.be.