INTER - FIRE: 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.
What changed
INTER - FIRE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,699
2024 · €30,090-€4,392
Equity
€965,612
2024 · €939,914+€25,699
Cash
€448
2024 · €2,924-€2,475
Balance sheet total
€2.0m
2024 · €2.2m-€183,716
Largest movements
Assets
- Current investments -€141,856
down €141,856 (-41.5%), from €341,856 to €200,000
Equity and liabilities
- Debts after one year -€208,506
down €208,506 (-17.9%), from €1.2m to €957,149
- Reserves +€26,741
up €26,741 (+15.7%), from €169,862 to €196,603
of which Distributable reserves: +€30,000
Income statement
- Financial income +€8,931
up €8,931 (+7,921%), from €113 to €9,044
- Other operating charges +€8,807
up €8,807 (+71.6%), from €12,293 to €21,100
- Staff costs +€7,212
up €7,212 (+10.5%), from €68,540 to €75,752
- Gross operating margin +€2,594
up €2,594 (+1.8%), from €142,468 to €145,061
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.
Result 2024
€30,090
Gross operating margin
+€2,594
Staff costs
-€7,212
Depreciation
+€81
Other operating charges
-€8,807
Financial income
+€8,931
Financial charges
-€96
Taxes
+€118
Result 2025
€25,699
raises the resultlowers the result
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.
From operations
+€55,506
Investment
+€141,856
Financing
-€199,837
Cash 2024
€2,924
From operations (derived)
+€55,506
Net result for the year
+€25,699
Depreciation
+€18,062
Receivables within one year
+€21,322
Provisions
-€1,086
Trade debts
+€8,262
Tax, wage and social debts
-€16,753
Investment (derived)
+€141,856
Current investments
+€141,856
Financing
-€199,837
Debts after one year
-€208,506
Current portion of long-term debt
+€573
Short-term financial debts
+€8,095
Cash 2025
€448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,212,310 | €2,028,594 | -€183,716 | -8.3% |
| Fixed assets | 21/28 | €1,742,169 | €1,724,107 | -€18,062 | -1.0% |
| Tangible fixed assets | 22/27 | €1,522,599 | €1,504,537 | -€18,062 | -1.2% |
| Land and buildings | 22 | €1,521,055 | €1,504,044 | -€17,011 | -1.1% |
| Plant, machinery and equipment | 23 | €1,271 | €493 | -€778 | -61.2% |
| Furniture and vehicles | 24 | €273 | - | -€273 | |
| Financial fixed assets | 28 | €219,570 | €219,570 | = | 0.0% |
| Current assets | 29/58 | €470,141 | €304,488 | -€165,653 | -35.2% |
| Stocks and contracts in progress | 3 | €44,648 | €44,648 | = | 0.0% |
| Stocks | 30/36 | €44,648 | €44,648 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,713 | €59,391 | -€21,322 | -26.4% |
| Trade receivables | 40 | €30,692 | - | -€30,692 | |
| Other amounts receivable | 41 | €50,021 | €59,391 | +€9,371 | +18.7% |
| Current investments | 50/53 | €341,856 | €200,000 | -€141,856 | -41.5% |
| Cash at bank and in hand | 54/58 | €2,924 | €448 | -€2,475 | -84.7% |
| Total equity and liabilities | 10/49 | €2,212,310 | €2,028,594 | -€183,716 | -8.3% |
| Equity | 10/15 | €939,914 | €965,612 | +€25,699 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €169,862 | €196,603 | +€26,741 | +15.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,003 | €84,744 | -€3,259 | -3.7% |
| Distributable reserves | 133 | €80,000 | €110,000 | +€30,000 | +37.5% |
| Profit (loss) carried forward | 14 | €1,459 | €417 | -€1,042 | -71.4% |
| Provisions and deferred taxes | 16 | €29,334 | €28,248 | -€1,086 | -3.7% |
| Deferred taxes | 168 | €29,334 | €28,248 | -€1,086 | -3.7% |
| Amounts payable | 17/49 | €1,243,062 | €1,034,734 | -€208,328 | -16.8% |
| Amounts payable after more than one year | 17 | €1,165,654 | €957,149 | -€208,506 | -17.9% |
| Financial debts | 170/4 | €1,165,654 | €957,149 | -€208,506 | -17.9% |
| Amounts payable within one year | 42/48 | €77,408 | €77,586 | +€178 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €38,733 | €39,306 | +€573 | +1.5% |
| Financial debts | 43 | - | €8,095 | +€8,095 | |
| Credit institutions | 430/8 | - | €8,095 | +€8,095 | |
| Trade debts | 44 | €7,429 | €15,692 | +€8,262 | +111% |
| Suppliers | 440/4 | €7,429 | €15,692 | +€8,262 | +111% |
| Taxes, remuneration and social security | 45 | €31,246 | €14,493 | -€16,753 | -53.6% |
| Taxes | 450/3 | €23,103 | €8,620 | -€14,483 | -62.7% |
| Remuneration and social security | 454/9 | €8,143 | €5,873 | -€2,270 | -27.9% |
| Remuneration, social security and pensions | 62 | €68,540 | €75,752 | +€7,212 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,144 | €18,062 | -€81 | -0.4% |
| Other operating charges | 640/8 | €12,293 | €21,100 | +€8,807 | +71.6% |
| Gross operating margin | 9900 | €142,468 | €145,061 | +€2,594 | +1.8% |
| Operating profit (loss) | 9901 | €43,491 | €30,147 | -€13,344 | -30.7% |
| Financial income | 75/76B | €113 | €9,044 | +€8,931 | +7,921% |
| Recurring financial income | 75 | €113 | €9,044 | +€8,931 | +7,921% |
| Financial charges | 65/66B | €13,879 | €13,976 | +€96 | +0.7% |
| Recurring financial charges | 65 | €13,879 | €13,976 | +€96 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €29,724 | €25,215 | -€4,510 | -15.2% |
| Transfer from deferred taxes | 780 | €1,086 | €1,086 | = | 0.0% |
| Income taxes | 67/77 | €721 | €603 | -€118 | -16.3% |
| Profit (loss) for the period | 9904 | €30,090 | €25,699 | -€4,392 | -14.6% |
| Transfer from tax-exempt reserves | 789 | €3,259 | €3,259 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,350 | €28,958 | -€4,392 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.