INTER CONSULTING: 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 CONSULTING
Largest movements
- Financial fixed assets -€1.2m
down €1.2m (-22.8%), from €5.2m to €4.0m
- Receivables within one year +€765,926
up €765,926 (+283%), from €270,384 to €1.0m
of which Other amounts receivable: +€755,253
- Cash +€225,825
up €225,825 (+325%), from €69,573 to €295,398
mainly Investment in fixed assets (net) (+€1.1m) and Depreciation (+€143,583)
- Other debts -€331,975
down €331,975 (-97.3%), from €341,329 to €9,353
- Financial charges +€154,407
up €154,407 (+268%), from €57,564 to €211,971
- Financial income +€40,933
up €40,933 (+13.2%), from €309,443 to €350,376
- Other operating charges -€12,295
down €12,295 (-29.3%), from €41,970 to €29,675
- Gross operating margin +€8,434
up €8,434 (+11.9%), from €71,048 to €79,482
- Depreciation +€7,752
up €7,752 (+5.7%), from €135,831 to €143,583
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 | €15,242,678 | €14,871,764 | -€370,914 | -2.4% |
| Fixed assets | 21/28 | €8,491,553 | €7,211,489 | -€1.3m | -15.1% |
| Tangible fixed assets | 22/27 | €3,322,986 | €3,221,392 | -€101,594 | -3.1% |
| Land and buildings | 22 | €3,150,641 | €3,059,838 | -€90,803 | -2.9% |
| Plant, machinery and equipment | 23 | €4,225 | €3,776 | -€449 | -10.6% |
| Furniture and vehicles | 24 | €168,120 | €135,528 | -€32,592 | -19.4% |
| Assets under construction and advance payments | 27 | - | €22,250 | +€22,250 | |
| Financial fixed assets | 28 | €5,168,566 | €3,990,097 | -€1.2m | -22.8% |
| Current assets | 29/58 | €6,751,125 | €7,660,275 | +€909,149 | +13.5% |
| Amounts receivable within one year | 40/41 | €270,384 | €1,036,310 | +€765,926 | +283% |
| Trade receivables | 40 | €69,041 | €79,715 | +€10,674 | +15.5% |
| Other amounts receivable | 41 | €201,343 | €956,596 | +€755,253 | +375% |
| Current investments | 50/53 | €6,404,822 | €6,320,009 | -€84,813 | -1.3% |
| Cash at bank and in hand | 54/58 | €69,573 | €295,398 | +€225,825 | +325% |
| Deferred charges and accrued income | 490/1 | €6,346 | €8,557 | +€2,211 | +34.8% |
| Total equity and liabilities | 10/49 | €15,242,678 | €14,871,764 | -€370,914 | -2.4% |
| Equity | 10/15 | €14,095,194 | €14,138,667 | +€43,473 | +0.3% |
| Contributions | 10/11 | €11,805,927 | €11,805,927 | = | 0.0% |
| Reserves | 13 | €1,880,593 | €1,880,593 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,880,593 | €1,880,593 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,880,593 | €1,880,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408,674 | €452,147 | +€43,473 | +10.6% |
| Amounts payable | 17/49 | €1,147,484 | €733,097 | -€414,388 | -36.1% |
| Amounts payable after more than one year | 17 | €259,942 | €162,593 | -€97,349 | -37.5% |
| Financial debts | 170/4 | €259,942 | €162,593 | -€97,349 | -37.5% |
| Amounts payable within one year | 42/48 | €887,542 | €570,503 | -€317,038 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €96,299 | €97,349 | +€1,050 | +1.1% |
| Financial debts | 43 | €422,000 | €422,000 | = | 0.0% |
| Credit institutions | 430/8 | €422,000 | €422,000 | = | 0.0% |
| Trade debts | 44 | €11,487 | €37,719 | +€26,232 | +228% |
| Suppliers | 440/4 | €11,487 | €37,719 | +€26,232 | +228% |
| Taxes, remuneration and social security | 45 | €16,427 | €4,081 | -€12,346 | -75.2% |
| Taxes | 450/3 | €16,427 | €4,081 | -€12,346 | -75.2% |
| Other amounts payable | 47/48 | €341,329 | €9,353 | -€331,975 | -97.3% |
| Non-recurring operating income | 76A | - | €18,881 | +€18,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,831 | €143,583 | +€7,752 | +5.7% |
| Other operating charges | 640/8 | €41,970 | €29,675 | -€12,295 | -29.3% |
| Non-recurring operating charges | 66A | €249,167 | €714 | -€248,453 | -99.7% |
| Gross operating margin | 9900 | €71,048 | €79,482 | +€8,434 | +11.9% |
| Operating profit (loss) | 9901 | -€355,920 | -€94,489 | +€261,431 | +73.5% |
| Financial income | 75/76B | €309,443 | €350,376 | +€40,933 | +13.2% |
| Recurring financial income | 75 | €309,443 | €350,376 | +€40,933 | +13.2% |
| Financial charges | 65/66B | €57,564 | €211,971 | +€154,407 | +268% |
| Recurring financial charges | 65 | €57,564 | €211,971 | +€154,407 | +268% |
| Profit (loss) for the period before taxes | 9903 | -€104,040 | €43,916 | +€147,956 | |
| Income taxes | 67/77 | €3,283 | €442 | -€2,841 | -86.5% |
| Profit (loss) for the period | 9904 | -€107,324 | €43,473 | +€150,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€107,324 | €43,473 | +€150,797 |
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 15 October 2026 via checked.be.