INTER - FAS: 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 - FAS
Largest movements
- Cash +€38,232
up €38,232 (+1882.1%), from €2,031 to €40,264
mainly Net result for the year (+€57,177) and Accrued charges and deferred income (+€8,940)
- Receivables within one year +€19,128
new in 2025: €19,128
- Profit (loss) carried forward +€57,177
up €57,177 (+51.3%), from -€111,434 to -€54,257
- Other debts -€14,086
down €14,086 (-44.5%), from €31,661 to €17,575
- Accrued charges and deferred income +€8,940
new in 2025: €8,940
- Tax, wage and social debts +€4,952
new in 2025: €4,952
- Gross operating margin +€57,199
new in 2025: €57,199
- Other operating charges -€4,497
no longer reported in 2025 (was €4,497)
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 | €2,031 | €59,392 | +€57,360 | +2823.7% |
| Current assets | 29/58 | €2,031 | €59,392 | +€57,360 | +2823.7% |
| Amounts receivable within one year | 40/41 | - | €19,128 | +€19,128 | |
| Trade receivables | 40 | - | €19,128 | +€19,128 | |
| Cash at bank and in hand | 54/58 | €2,031 | €40,264 | +€38,232 | +1882.1% |
| Total equity and liabilities | 10/49 | €2,031 | €59,392 | +€57,360 | +2823.7% |
| Equity | 10/15 | -€29,629 | €27,547 | +€57,177 | |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,434 | -€54,257 | +€57,177 | +51.3% |
| Amounts payable | 17/49 | €31,661 | €31,844 | +€183 | +0.6% |
| Amounts payable within one year | 42/48 | €31,661 | €22,904 | -€8,757 | -27.7% |
| Trade debts | 44 | - | €377 | +€377 | |
| Suppliers | 440/4 | - | €377 | +€377 | |
| Taxes, remuneration and social security | 45 | - | €4,952 | +€4,952 | |
| Taxes | 450/3 | - | €4,952 | +€4,952 | |
| Other amounts payable | 47/48 | €31,661 | €17,575 | -€14,086 | -44.5% |
| Accrued charges and deferred income | 492/3 | - | €8,940 | +€8,940 | |
| Other operating charges | 640/8 | €4,497 | - | -€4,497 | |
| Gross operating margin | 9900 | - | €57,199 | +€57,199 | |
| Operating profit (loss) | 9901 | -€4,497 | €57,199 | +€61,696 | |
| Financial charges | 65/66B | €2 | €22 | +€20 | +1147.7% |
| Recurring financial charges | 65 | €2 | €22 | +€20 | +1147.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,499 | €57,177 | +€61,676 | |
| Profit (loss) for the period | 9904 | -€4,499 | €57,177 | +€61,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,499 | €57,177 | +€61,676 |
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 7 October 2026 via checked.be.