ISOSTONE: 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.
ISOSTONE
Largest movements
- Receivables within one year +€190,539
up €190,539 (+40.9%), from €466,267 to €656,806
of which Trade receivables: +€333,487
- Stocks and contracts -€106,025
down €106,025 (-26.7%), from €396,921 to €290,896
of which Contracts in progress: -€83,875
- Tangible fixed assets -€24,059
down €24,059 (-48.4%), from €49,719 to €25,660
of which Plant, machinery and equipment: -€16,530
- Profit (loss) carried forward +€46,853
up €46,853 (+17.1%), from -€273,401 to -€226,549
- Advances received -€32,212
down €32,212 (-74.2%), from €43,419 to €11,208
- Tax, wage and social debts +€21,584
up €21,584 (+235%), from €9,191 to €30,775
of which Remuneration and social security: +€12,290
- Trade debts +€19,461
up €19,461 (+6.1%), from €319,476 to €338,938
- Gross operating margin +€313,699
up €313,699 (+858%), from €36,565 to €350,264
- Depreciation -€4,335
down €4,335 (-11.9%), from €36,295 to €31,959
- Staff costs +€3,629
up €3,629 (+1.6%), from €232,979 to €236,608
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 | €949,502 | €995,721 | +€46,219 | +4.9% |
| Fixed assets | 21/28 | €74,194 | €43,068 | -€31,126 | -42.0% |
| Intangible fixed assets | 21 | €13,334 | €6,268 | -€7,066 | -53.0% |
| Tangible fixed assets | 22/27 | €49,719 | €25,660 | -€24,059 | -48.4% |
| Plant, machinery and equipment | 23 | €33,394 | €16,864 | -€16,530 | -49.5% |
| Furniture and vehicles | 24 | €16,325 | €8,796 | -€7,530 | -46.1% |
| Financial fixed assets | 28 | €11,140 | €11,140 | = | 0.0% |
| Current assets | 29/58 | €875,308 | €952,653 | +€77,345 | +8.8% |
| Stocks and contracts in progress | 3 | €396,921 | €290,896 | -€106,025 | -26.7% |
| Stocks | 30/36 | €272,000 | €249,850 | -€22,150 | -8.1% |
| Contracts in progress | 37 | €124,921 | €41,046 | -€83,875 | -67.1% |
| Amounts receivable within one year | 40/41 | €466,267 | €656,806 | +€190,539 | +40.9% |
| Trade receivables | 40 | €220,150 | €553,638 | +€333,487 | +151% |
| Other amounts receivable | 41 | €246,117 | €103,169 | -€142,949 | -58.1% |
| Cash at bank and in hand | 54/58 | €4,210 | €741 | -€3,469 | -82.4% |
| Deferred charges and accrued income | 490/1 | €7,910 | €4,210 | -€3,700 | -46.8% |
| Total equity and liabilities | 10/49 | €949,502 | €995,721 | +€46,219 | +4.9% |
| Equity | 10/15 | €253,023 | €299,875 | +€46,853 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €520,224 | €520,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €520,224 | €520,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,401 | -€226,549 | +€46,853 | +17.1% |
| Amounts payable | 17/49 | €696,479 | €695,846 | -€633 | -0.1% |
| Amounts payable after more than one year | 17 | €7,087 | €0 | -€7,087 | -100% |
| Financial debts | 170/4 | €7,087 | €0 | -€7,087 | -100% |
| Amounts payable within one year | 42/48 | €682,416 | €690,283 | +€7,867 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €8,218 | €7,087 | -€1,131 | -13.8% |
| Financial debts | 43 | €299,419 | €299,250 | -€169 | -0.1% |
| Credit institutions | 430/8 | €299,419 | €299,250 | -€169 | -0.1% |
| Trade debts | 44 | €319,476 | €338,938 | +€19,461 | +6.1% |
| Suppliers | 440/4 | €319,476 | €338,938 | +€19,461 | +6.1% |
| Advances received on contracts in progress | 46 | €43,419 | €11,208 | -€32,212 | -74.2% |
| Taxes, remuneration and social security | 45 | €9,191 | €30,775 | +€21,584 | +235% |
| Taxes | 450/3 | €1,240 | €10,534 | +€9,294 | +749% |
| Remuneration and social security | 454/9 | €7,951 | €20,241 | +€12,290 | +155% |
| Other amounts payable | 47/48 | €2,691 | €3,025 | +€333 | +12.4% |
| Accrued charges and deferred income | 492/3 | €6,976 | €5,563 | -€1,413 | -20.3% |
| Remuneration, social security and pensions | 62 | €232,979 | €236,608 | +€3,629 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,295 | €31,959 | -€4,335 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,087 | +€1,087 | |
| Other operating charges | 640/8 | €7,090 | €7,632 | +€542 | +7.6% |
| Gross operating margin | 9900 | €36,565 | €350,264 | +€313,699 | +858% |
| Operating profit (loss) | 9901 | -€239,799 | €72,977 | +€312,776 | |
| Financial income | 75/76B | €407 | €0 | -€407 | -99.9% |
| Recurring financial income | 75 | €407 | €0 | -€407 | -99.9% |
| Financial charges | 65/66B | €26,982 | €26,125 | -€857 | -3.2% |
| Recurring financial charges | 65 | €26,982 | €26,125 | -€857 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€266,374 | €46,853 | +€313,227 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€266,374 | €46,853 | +€313,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€266,374 | €46,853 | +€313,227 |
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 17 October 2026 via checked.be.