INTER DAK PAN: what changed
Two fiscal 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 DAK PAN
Largest movements
- Receivables within one year -€12,123
down €12,123 (-85.8%), from €14,129 to €2,006
of which Other amounts receivable: -€11,466
- Debts after one year +€54,958
up €54,958 (+33.7%), from €162,887 to €217,845
- Other debts -€35,121
down €35,121 (-37.8%), from €92,942 to €57,821
- Profit (loss) carried forward -€20,143
down €20,143 (-21.7%), from -€92,878 to -€113,021
- Short-term financial debts -€20,000
down €20,000 (-30.8%), from €65,000 to €45,000
- Gross operating margin +€2,221
up €2,221 (+13.9%), from -€16,016 to -€13,795
- Financial charges +€713
up €713 (+14.4%), from €4,960 to €5,673
- Other operating charges -€526
down €526 (-43.8%), from €1,201 to €675
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 | €460,565 | €444,159 | -€16,406 | -3.6% |
| Fixed assets | 21/28 | €263,679 | €263,679 | = | 0.0% |
| Tangible fixed assets | 22/27 | €263,679 | €263,679 | = | 0.0% |
| Land and buildings | 22 | €263,679 | €263,679 | = | 0.0% |
| Current assets | 29/58 | €196,886 | €180,479 | -€16,406 | -8.3% |
| Stocks and contracts in progress | 3 | €181,022 | €176,513 | -€4,509 | -2.5% |
| Stocks | 30/36 | €181,022 | €176,513 | -€4,509 | -2.5% |
| Amounts receivable within one year | 40/41 | €14,129 | €2,006 | -€12,123 | -85.8% |
| Trade receivables | 40 | €2,663 | €2,006 | -€656 | -24.6% |
| Other amounts receivable | 41 | €11,466 | - | -€11,466 | |
| Cash at bank and in hand | 54/58 | €1,735 | €1,960 | +€226 | +13.0% |
| Total equity and liabilities | 10/49 | €460,565 | €444,159 | -€16,406 | -3.6% |
| Equity | 10/15 | €43,567 | €23,424 | -€20,143 | -46.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €73,444 | €73,444 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €67,144 | €67,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,878 | -€113,021 | -€20,143 | -21.7% |
| Provisions and deferred taxes | 16 | €5,169 | €5,169 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,169 | €5,169 | = | 0.0% |
| Major repairs and maintenance | 162 | €5,169 | €5,169 | = | 0.0% |
| Amounts payable | 17/49 | €411,830 | €415,566 | +€3,737 | +0.9% |
| Amounts payable after more than one year | 17 | €162,887 | €217,845 | +€54,958 | +33.7% |
| Financial debts | 170/4 | €162,887 | €217,845 | +€54,958 | +33.7% |
| Amounts payable within one year | 42/48 | €248,942 | €197,721 | -€51,221 | -20.6% |
| Financial debts | 43 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Credit institutions | 430/8 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Taxes, remuneration and social security | 45 | €91,000 | €94,900 | +€3,900 | +4.3% |
| Remuneration and social security | 454/9 | €91,000 | €94,900 | +€3,900 | +4.3% |
| Other amounts payable | 47/48 | €92,942 | €57,821 | -€35,121 | -37.8% |
| Other operating charges | 640/8 | €1,201 | €675 | -€526 | -43.8% |
| Gross operating margin | 9900 | -€16,016 | -€13,795 | +€2,221 | +13.9% |
| Operating profit (loss) | 9901 | -€17,217 | -€14,470 | +€2,747 | +16.0% |
| Financial charges | 65/66B | €4,960 | €5,673 | +€713 | +14.4% |
| Recurring financial charges | 65 | €4,960 | €5,673 | +€713 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,178 | -€20,143 | +€2,035 | +9.2% |
| Profit (loss) for the period | 9904 | -€22,178 | -€20,143 | +€2,035 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,178 | -€20,143 | +€2,035 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.