INTER BUSINESS MANAGEMENT: 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.
INTER BUSINESS MANAGEMENT
Largest movements
- Cash -€9,212
down €9,212 (-43.8%), from €21,056 to €11,844
mainly Net result for the year (-€17,292) and Receivables within one year (-€7,216)
- Receivables within one year +€7,216
up €7,216 (+378%), from €1,909 to €9,126
- Profit (loss) carried forward -€17,292
down €17,292 (-22.3%), from -€77,434 to -€94,726
- Other debts +€8,318
up €8,318 (+7.8%), from €106,799 to €115,117
- Trade debts +€6,978
new in 2025: €6,978
- Gross operating margin -€48,610
down €48,610, from €32,328 to -€16,282
- Purchases and services +€34,585
up €34,585 (+78.4%), from €44,122 to €78,707
- Turnover -€14,025
down €14,025 (-18.3%), from €76,450 to €62,425
- Other operating charges -€823
down €823 (-46.8%), from €1,758 to €935
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,965 | €45,969 | -€1,996 | -4.2% |
| Current assets | 29/58 | €47,965 | €45,969 | -€1,996 | -4.2% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,909 | €9,126 | +€7,216 | +378% |
| Other amounts receivable | 41 | €1,909 | €9,126 | +€7,216 | +378% |
| Cash at bank and in hand | 54/58 | €21,056 | €11,844 | -€9,212 | -43.8% |
| Total equity and liabilities | 10/49 | €47,965 | €45,969 | -€1,996 | -4.2% |
| Equity | 10/15 | -€58,834 | -€76,126 | -€17,292 | -29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€77,434 | -€94,726 | -€17,292 | -22.3% |
| Amounts payable | 17/49 | €106,799 | €122,095 | +€15,296 | +14.3% |
| Amounts payable within one year | 42/48 | €106,799 | €122,095 | +€15,296 | +14.3% |
| Trade debts | 44 | - | €6,978 | +€6,978 | |
| Suppliers | 440/4 | - | €6,978 | +€6,978 | |
| Other amounts payable | 47/48 | €106,799 | €115,117 | +€8,318 | +7.8% |
| Turnover | 70 | €76,450 | €62,425 | -€14,025 | -18.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,122 | €78,707 | +€34,585 | +78.4% |
| Other operating charges | 640/8 | €1,758 | €935 | -€823 | -46.8% |
| Gross operating margin | 9900 | €32,328 | -€16,282 | -€48,610 | |
| Operating profit (loss) | 9901 | €30,569 | -€17,217 | -€47,787 | |
| Financial charges | 65/66B | €69 | €75 | +€6 | +8.6% |
| Recurring financial charges | 65 | €69 | €75 | +€6 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €30,500 | -€17,292 | -€47,793 | |
| Profit (loss) for the period | 9904 | €30,500 | -€17,292 | -€47,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,500 | -€17,292 | -€47,793 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.