ISSA ISOLATION: 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.
ISSA ISOLATION
Largest movements
- Receivables within one year +€12,021
up €12,021 (+6.4%), from €187,925 to €199,946
of which Other amounts receivable: +€24,672
- Cash -€7,777
down €7,777 (-7.9%), from €97,992 to €90,215
mainly Receivables within one year (-€12,021)
- Profit (loss) carried forward +€3,903
up €3,903 (+1.5%), from €256,191 to €260,094
- Gross operating margin -€29,234
down €29,234 (-72.2%), from €40,500 to €11,266
- Write-downs -€12,251
no longer reported in 2024 (was €12,251)
- Depreciation -€5,566
no longer reported in 2024 (was €5,566)
- Taxes +€4,743
up €4,743 (+45.5%), from €10,423 to €15,165
- Financial income +€798
up €798 (+9.3%), from €8,583 to €9,382
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.
Cash bridge derived
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 | €285,939 | €290,184 | +€4,245 | +1.5% |
| Fixed assets | 21/28 | €22 | €22 | = | 0.0% |
| Financial fixed assets | 28 | €22 | €22 | = | 0.0% |
| Current assets | 29/58 | €285,917 | €290,161 | +€4,245 | +1.5% |
| Amounts receivable within one year | 40/41 | €187,925 | €199,946 | +€12,021 | +6.4% |
| Trade receivables | 40 | €26,123 | €13,473 | -€12,650 | -48.4% |
| Other amounts receivable | 41 | €161,802 | €186,474 | +€24,672 | +15.2% |
| Cash at bank and in hand | 54/58 | €97,992 | €90,215 | -€7,777 | -7.9% |
| Total equity and liabilities | 10/49 | €285,939 | €290,184 | +€4,245 | +1.5% |
| Equity | 10/15 | €268,591 | €272,494 | +€3,903 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,191 | €260,094 | +€3,903 | +1.5% |
| Amounts payable | 17/49 | €17,348 | €17,689 | +€341 | +2.0% |
| Amounts payable within one year | 42/48 | €17,348 | €17,689 | +€341 | +2.0% |
| Trade debts | 44 | €17,348 | €17,689 | +€341 | +2.0% |
| Suppliers | 440/4 | €17,348 | €17,689 | +€341 | +2.0% |
| Remuneration, social security and pensions | 62 | €190 | - | -€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,566 | - | -€5,566 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,251 | - | -€12,251 | |
| Other operating charges | 640/8 | €1,020 | €979 | -€41 | -4.0% |
| Gross operating margin | 9900 | €40,500 | €11,266 | -€29,234 | -72.2% |
| Operating profit (loss) | 9901 | €21,474 | €10,287 | -€11,187 | -52.1% |
| Financial income | 75/76B | €8,583 | €9,382 | +€798 | +9.3% |
| Recurring financial income | 75 | €8,583 | €9,382 | +€798 | +9.3% |
| Financial charges | 65/66B | €731 | €600 | -€131 | -17.9% |
| Recurring financial charges | 65 | €731 | €600 | -€131 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €29,326 | €19,069 | -€10,258 | -35.0% |
| Income taxes | 67/77 | €10,423 | €15,165 | +€4,743 | +45.5% |
| Profit (loss) for the period | 9904 | €18,904 | €3,903 | -€15,000 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,904 | €3,903 | -€15,000 | -79.4% |
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 12 October 2026 via checked.be.