isovent: 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.
isovent
Largest movements
- Receivables within one year +€193,390
up €193,390 (+116%), from €166,178 to €359,568
of which Trade receivables: +€200,000
- Cash -€10,989
down €10,989 (-100.0%), from €10,991 to €2
mainly Receivables within one year (-€193,390) and Trade debts (-€1,277)
- Profit (loss) carried forward +€139,075
new in 2024: €139,075
- Tax, wage and social debts +€41,415
up €41,415 (+294%), from €14,069 to €55,484
- Gross operating margin +€191,947
up €191,947 (+49,061%), from €391 to €192,339
- Taxes +€46,666
up €46,666 (+1,094%), from €4,265 to €50,930
- Financial income -€8,215
no longer reported in 2024 (was €8,215)
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 | €180,356 | €359,570 | +€179,213 | +99.4% |
| Fixed assets | 21/28 | €3,187 | - | -€3,187 | |
| Tangible fixed assets | 22/27 | €3,187 | - | -€3,187 | |
| Plant, machinery and equipment | 23 | €1,006 | - | -€1,006 | |
| Furniture and vehicles | 24 | €2,181 | - | -€2,181 | |
| Current assets | 29/58 | €177,169 | €359,570 | +€182,401 | +103% |
| Amounts receivable within one year | 40/41 | €166,178 | €359,568 | +€193,390 | +116% |
| Trade receivables | 40 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 41 | €166,178 | €159,568 | -€6,610 | -4.0% |
| Cash at bank and in hand | 54/58 | €10,991 | €2 | -€10,989 | -100.0% |
| Total equity and liabilities | 10/49 | €180,356 | €359,570 | +€179,213 | +99.4% |
| Equity | 10/15 | €162,064 | €301,138 | +€139,075 | +85.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €142,064 | €142,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €140,064 | €140,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €139,075 | +€139,075 | |
| Amounts payable | 17/49 | €18,293 | €58,431 | +€40,138 | +219% |
| Amounts payable within one year | 42/48 | €18,293 | €58,431 | +€40,138 | +219% |
| Trade debts | 44 | €4,224 | €2,947 | -€1,277 | -30.2% |
| Suppliers | 440/4 | €4,224 | €2,947 | -€1,277 | -30.2% |
| Taxes, remuneration and social security | 45 | €14,069 | €55,484 | +€41,415 | +294% |
| Taxes | 450/3 | €14,069 | €55,484 | +€41,415 | +294% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €1,760 | +€1,421 | +420% |
| Other operating charges | 640/8 | €1,516 | €513 | -€1,002 | -66.1% |
| Gross operating margin | 9900 | €391 | €192,339 | +€191,947 | +49,061% |
| Operating profit (loss) | 9901 | -€1,463 | €190,065 | +€191,528 | |
| Financial income | 75/76B | €8,215 | - | -€8,215 | |
| Recurring financial income | 75 | €8,215 | - | -€8,215 | |
| Financial charges | 65/66B | €400 | €60 | -€340 | -85.0% |
| Recurring financial charges | 65 | €400 | €60 | -€340 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €6,353 | €190,005 | +€183,653 | +2,891% |
| Income taxes | 67/77 | €4,265 | €50,930 | +€46,666 | +1,094% |
| Profit (loss) for the period | 9904 | €2,088 | €139,075 | +€136,987 | +6,562% |
| Profit (loss) for the period to be appropriated | 9905 | €2,088 | €139,075 | +€136,987 | +6,562% |
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.