INTER EXCEPTIONNEL: 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 EXCEPTIONNEL
Largest movements
- Tangible fixed assets -€142,509
down €142,509 (-28.3%), from €504,017 to €361,508
of which Furniture and vehicles: -€100,486
- Cash +€7,986
up €7,986 (+7.3%), from €109,575 to €117,561
mainly Depreciation (+€141,962) and Current portion of long-term debt (+€18,125)
- Debts after one year -€156,632
down €156,632 (-77.7%), from €201,581 to €44,950
- Profit (loss) carried forward +€19,878
up €19,878 (+6.8%), from €291,456 to €311,333
- Current portion of long-term debt +€18,125
up €18,125 (+15.6%), from €116,191 to €134,315
- Reserves -€15,200
down €15,200 (-18.9%), from €80,560 to €65,360
of which Tax-exempt reserves: -€15,200
- Trade debts +€9,184
up €9,184 (+94.5%), from €9,716 to €18,900
- Financial income +€19,047
up €19,047 (+61067.4%), from €31 to €19,078
of which Non-recurring financial income: +€19,078
- Gross operating margin +€16,362
up €16,362 (+12.0%), from €136,641 to €153,003
- Depreciation +€11,663
up €11,663 (+9.0%), from €130,298 to €141,962
- Other operating charges +€7,446
up €7,446 (+58.5%), from €12,717 to €20,163
- Financial charges -€3,560
down €3,560 (-28.2%), from €12,639 to €9,079
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 | €738,788 | €607,933 | -€130,855 | -17.7% |
| Fixed assets | 21/28 | €504,287 | €361,778 | -€142,509 | -28.3% |
| Tangible fixed assets | 22/27 | €504,017 | €361,508 | -€142,509 | -28.3% |
| Land and buildings | 22 | €217,598 | €188,396 | -€29,202 | -13.4% |
| Plant, machinery and equipment | 23 | €12,412 | €7,814 | -€4,598 | -37.0% |
| Furniture and vehicles | 24 | €254,331 | €153,845 | -€100,486 | -39.5% |
| Leasing and similar rights | 25 | €19,675 | €11,453 | -€8,223 | -41.8% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €234,501 | €246,155 | +€11,654 | +5.0% |
| Amounts receivable within one year | 40/41 | €123,646 | €127,314 | +€3,668 | +3.0% |
| Trade receivables | 40 | €74,046 | €67,795 | -€6,251 | -8.4% |
| Other amounts receivable | 41 | €49,600 | €59,519 | +€9,919 | +20.0% |
| Cash at bank and in hand | 54/58 | €109,575 | €117,561 | +€7,986 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,280 | €1,280 | = | 0.0% |
| Total equity and liabilities | 10/49 | €738,788 | €607,933 | -€130,855 | -17.7% |
| Equity | 10/15 | €390,616 | €395,293 | +€4,678 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,560 | €65,360 | -€15,200 | -18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,200 | €44,000 | -€15,200 | -25.7% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,456 | €311,333 | +€19,878 | +6.8% |
| Provisions and deferred taxes | 16 | €14,800 | €11,000 | -€3,800 | -25.7% |
| Deferred taxes | 168 | €14,800 | €11,000 | -€3,800 | -25.7% |
| Amounts payable | 17/49 | €333,372 | €201,640 | -€131,732 | -39.5% |
| Amounts payable after more than one year | 17 | €201,581 | €44,950 | -€156,632 | -77.7% |
| Financial debts | 170/4 | €201,581 | €44,950 | -€156,632 | -77.7% |
| Amounts payable within one year | 42/48 | €131,791 | €156,690 | +€24,900 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €116,191 | €134,315 | +€18,125 | +15.6% |
| Trade debts | 44 | €9,716 | €18,900 | +€9,184 | +94.5% |
| Suppliers | 440/4 | €9,716 | €18,900 | +€9,184 | +94.5% |
| Taxes, remuneration and social security | 45 | €5,884 | €2,764 | -€3,120 | -53.0% |
| Taxes | 450/3 | €5,884 | €2,764 | -€3,120 | -53.0% |
| Other amounts payable | 47/48 | - | €711 | +€711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,298 | €141,962 | +€11,663 | +9.0% |
| Other operating charges | 640/8 | €12,717 | €20,163 | +€7,446 | +58.5% |
| Gross operating margin | 9900 | €136,641 | €153,003 | +€16,362 | +12.0% |
| Operating profit (loss) | 9901 | -€6,375 | -€9,122 | -€2,747 | -43.1% |
| Financial income | 75/76B | €31 | €19,078 | +€19,047 | +61067.4% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Non-recurring financial income | 76B | - | €19,078 | +€19,078 | |
| Financial charges | 65/66B | €12,639 | €9,079 | -€3,560 | -28.2% |
| Recurring financial charges | 65 | €12,639 | €9,079 | -€3,560 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,982 | €878 | +€19,860 | |
| Transfer from deferred taxes | 780 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,182 | €4,678 | +€19,860 | |
| Transfer from tax-exempt reserves | 789 | €15,200 | €15,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18 | €19,878 | +€19,860 | +112393.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.