INTER CHEMICALS: 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 CHEMICALS
Largest movements
- Tangible fixed assets -€65,302
down €65,302 (-9.4%), from €695,965 to €630,663
of which Land and buildings: -€49,525
- Cash +€7,582
up €7,582 (+553.0%), from €1,371 to €8,953
mainly Depreciation (+€65,302) and Other debts (+€64,557)
- Other debts +€64,557
up €64,557 (+63.9%), from €100,983 to €165,540
- Debts after one year -€53,750
down €53,750 (-100.0%), from €53,750 to €0
- Profit (loss) carried forward -€44,737
down €44,737 (-82.3%), from -€54,365 to -€99,102
- Current portion of long-term debt -€25,834
down €25,834 (-100.0%), from €25,834 to €0
- Gross operating margin +€7,143
up €7,143 (+23.0%), from €31,091 to €38,233
- Financial charges +€4,739
up €4,739 (+61.5%), from €7,711 to €12,450
- Depreciation -€4,318
down €4,318 (-6.2%), from €69,620 to €65,302
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.
Cash bridge derived
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 | €700,478 | €642,282 | -€58,197 | -8.3% |
| Fixed assets | 21/28 | €696,015 | €630,713 | -€65,302 | -9.4% |
| Tangible fixed assets | 22/27 | €695,965 | €630,663 | -€65,302 | -9.4% |
| Land and buildings | 22 | €640,535 | €591,010 | -€49,525 | -7.7% |
| Plant, machinery and equipment | 23 | €2,244 | €1,399 | -€845 | -37.6% |
| Furniture and vehicles | 24 | €53,186 | €38,254 | -€14,932 | -28.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €4,464 | €11,569 | +€7,105 | +159.2% |
| Amounts receivable within one year | 40/41 | €0 | €0 | -€0 | -100.0% |
| Trade receivables | 40 | €0 | €0 | -€0 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,371 | €8,953 | +€7,582 | +553.0% |
| Deferred charges and accrued income | 490/1 | €3,092 | €2,615 | -€477 | -15.4% |
| Total equity and liabilities | 10/49 | €700,478 | €642,282 | -€58,197 | -8.3% |
| Equity | 10/15 | €517,663 | €472,925 | -€44,737 | -8.6% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €292,027 | €292,027 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Legal reserve | 130 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €264,027 | €264,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,365 | -€99,102 | -€44,737 | -82.3% |
| Amounts payable | 17/49 | €182,816 | €169,357 | -€13,459 | -7.4% |
| Amounts payable after more than one year | 17 | €53,750 | €0 | -€53,750 | -100.0% |
| Financial debts | 170/4 | €53,750 | €0 | -€53,750 | -100.0% |
| Amounts payable within one year | 42/48 | €128,161 | €166,267 | +€38,106 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €25,834 | €0 | -€25,834 | -100.0% |
| Trade debts | 44 | €1,145 | €497 | -€648 | -56.6% |
| Suppliers | 440/4 | €1,145 | €497 | -€648 | -56.6% |
| Taxes, remuneration and social security | 45 | €200 | €230 | +€30 | +15.0% |
| Taxes | 450/3 | €200 | €230 | +€30 | +15.0% |
| Other amounts payable | 47/48 | €100,983 | €165,540 | +€64,557 | +63.9% |
| Accrued charges and deferred income | 492/3 | €905 | €3,089 | +€2,185 | +241.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,620 | €65,302 | -€4,318 | -6.2% |
| Other operating charges | 640/8 | €4,940 | €4,989 | +€49 | +1.0% |
| Gross operating margin | 9900 | €31,091 | €38,233 | +€7,143 | +23.0% |
| Operating profit (loss) | 9901 | -€43,469 | -€32,057 | +€11,412 | +26.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €7,711 | €12,450 | +€4,739 | +61.5% |
| Recurring financial charges | 65 | €7,711 | €12,450 | +€4,739 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | -€51,179 | -€44,507 | +€6,672 | +13.0% |
| Income taxes | 67/77 | €200 | €230 | +€30 | +15.0% |
| Profit (loss) for the period | 9904 | -€51,379 | -€44,737 | +€6,642 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,379 | -€44,737 | +€6,642 | +12.9% |
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 10 October 2026 via checked.be.