ISOPLAK: what changed
Two fiscal 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.
ISOPLAK
Largest movements
- Receivables within one year -€5,958
no longer reported in 2023 (was €5,958)
- Cash -€578
down €578 (-63.2%), from €914 to €336
mainly Net result for the year (-€6,231) and Trade debts (-€397)
- Financial fixed assets -€74
no longer reported in 2023 (was €74)
- Profit (loss) carried forward -€6,231
down €6,231 (-18.5%), from -€33,622 to -€39,853
- Trade debts -€397
down €397 (-2.7%), from €14,456 to €14,059
- Other operating charges +€18
up €18 (+5.2%), from €348 to €366
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,946 | €336 | -€6,610 | -95.2% |
| Fixed assets | 21/28 | €74 | - | -€74 | |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €6,872 | €336 | -€6,536 | -95.1% |
| Amounts receivable within one year | 40/41 | €5,958 | - | -€5,958 | |
| Trade receivables | 40 | €5,958 | - | -€5,958 | |
| Cash at bank and in hand | 54/58 | €914 | €336 | -€578 | -63.2% |
| Total equity and liabilities | 10/49 | €6,946 | €336 | -€6,610 | -95.2% |
| Equity | 10/15 | -€8,345 | -€14,576 | -€6,231 | -74.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,685 | €6,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €4,826 | €4,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,622 | -€39,853 | -€6,231 | -18.5% |
| Amounts payable | 17/49 | €15,291 | €14,912 | -€379 | -2.5% |
| Amounts payable within one year | 42/48 | €15,117 | €14,720 | -€397 | -2.6% |
| Trade debts | 44 | €14,456 | €14,059 | -€397 | -2.7% |
| Suppliers | 440/4 | €14,456 | €14,059 | -€397 | -2.7% |
| Other amounts payable | 47/48 | €661 | €661 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €174 | €192 | +€18 | +10.3% |
| Other operating charges | 640/8 | €348 | €366 | +€18 | +5.2% |
| Non-recurring operating charges | 66A | - | €5,560 | +€5,560 | |
| Gross operating margin | 9900 | -€57 | -€57 | = | 0.0% |
| Operating profit (loss) | 9901 | -€405 | -€5,983 | -€5,578 | -1377.3% |
| Financial charges | 65/66B | €248 | €248 | = | 0.0% |
| Recurring financial charges | 65 | €248 | €248 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€653 | -€6,231 | -€5,578 | -854.2% |
| Profit (loss) for the period | 9904 | -€653 | -€6,231 | -€5,578 | -854.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€653 | -€6,231 | -€5,578 | -854.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.