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INTER MONUMENTS: 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.

What changed

INTER MONUMENTS

BE 0795.441.174
NACE 23.700, Cutting, shaping and finishing of stone
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,011
2024 · €13,632-€8,621
Equity
€130,865
2024 · €125,854+€5,011
Cash
€117,729
2024 · €242,325-€124,596
Balance sheet total
€514,852
2024 · €728,018-€213,166

Largest movements

2024 to 2025
Assets
  • Cash -€124,596

    down €124,596 (-51.4%), from €242,325 to €117,729

    mainly Debts after one year (-€150,000) and Advances received (-€50,509)

  • Tangible fixed assets -€74,282

    down €74,282 (-35.0%), from €212,501 to €138,219

    of which Furniture and vehicles: -€39,509

  • Receivables within one year -€51,382

    down €51,382 (-42.1%), from €122,000 to €70,618

    of which Trade receivables: -€36,041

  • Stocks and contracts +€35,869

    up €35,869 (+24.3%), from €147,344 to €183,213

Equity and liabilities
  • Debts after one year -€150,000

    down €150,000 (-50.0%), from €300,000 to €150,000

  • Advances received -€50,509

    down €50,509 (-73.7%), from €68,528 to €18,019

  • Accrued charges and deferred income -€26,132

    down €26,132 (-98.8%), from €26,452 to €320

Income statement
  • Staff costs -€15,567

    down €15,567 (-9.2%), from €169,563 to €153,996

  • Gross operating margin -€14,229

    down €14,229 (-5.6%), from €252,200 to €237,971

  • Depreciation +€7,127

    up €7,127 (+11.5%), from €62,194 to €69,321

  • Other operating charges +€4,905

    up €4,905 (+171.7%), from €2,856 to €7,761

From the 2024 result to the 2025 result

effect on the 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 €13,632
Gross operating margin -€14,229
Staff costs +€15,567
Depreciation -€7,127
Other operating charges -€4,905
Financial income +€564
Financial charges +€207
Taxes +€1,302
Result 2025 €5,011

Cash bridge derived

cash 2024 to 2025

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 +€20,215
Investment +€5,189
Financing -€150,000
Cash 2024 €242,325
Net result for the year +€5,011
Depreciation +€69,321
Stocks and contracts -€35,869
Receivables within one year +€51,382
Deferred charges and accrued income -€1,453
Trade debts -€61
Tax, wage and social debts +€2,540
Advances received -€50,509
Other debts +€5,985
Accrued charges and deferred income -€26,132
Investment in fixed assets (net) +€5,189
Debts after one year -€150,000
Cash 2025 €117,729
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €728,018 €514,852 -€213,166 -29.3%
Fixed assets 21/28 €213,594 €139,084 -€74,510 -34.9%
Intangible fixed assets 21 €1,007 €779 -€228 -22.6%
Tangible fixed assets 22/27 €212,501 €138,219 -€74,282 -35.0%
Plant, machinery and equipment 23 €120,442 €85,669 -€34,773 -28.9%
Furniture and vehicles 24 €92,059 €52,550 -€39,509 -42.9%
Financial fixed assets 28 €86 €86 = 0.0%
Current assets 29/58 €514,424 €375,768 -€138,656 -27.0%
Stocks and contracts in progress 3 €147,344 €183,213 +€35,869 +24.3%
Stocks 30/36 €147,344 €183,213 +€35,869 +24.3%
Amounts receivable within one year 40/41 €122,000 €70,618 -€51,382 -42.1%
Trade receivables 40 €97,653 €61,612 -€36,041 -36.9%
Other amounts receivable 41 €24,347 €9,006 -€15,341 -63.0%
Cash at bank and in hand 54/58 €242,325 €117,729 -€124,596 -51.4%
Deferred charges and accrued income 490/1 €2,755 €4,208 +€1,453 +52.7%
Total equity and liabilities 10/49 €728,018 €514,852 -€213,166 -29.3%
Equity 10/15 €125,854 €130,865 +€5,011 +4.0%
Contributions 10/11 €50,000 €50,000 = 0.0%
Profit (loss) carried forward 14 €75,854 €80,865 +€5,011 +6.6%
Amounts payable 17/49 €602,164 €383,987 -€218,177 -36.2%
Amounts payable after more than one year 17 €300,000 €150,000 -€150,000 -50.0%
Financial debts 170/4 €300,000 €150,000 -€150,000 -50.0%
Amounts payable within one year 42/48 €275,712 €233,667 -€42,045 -15.2%
Trade debts 44 €138,015 €137,954 -€61 0.0%
Suppliers 440/4 €138,015 €137,954 -€61 0.0%
Advances received on contracts in progress 46 €68,528 €18,019 -€50,509 -73.7%
Taxes, remuneration and social security 45 €39,307 €41,847 +€2,540 +6.5%
Taxes 450/3 €9,850 €11,956 +€2,106 +21.4%
Remuneration and social security 454/9 €29,457 €29,891 +€434 +1.5%
Other amounts payable 47/48 €29,862 €35,847 +€5,985 +20.0%
Accrued charges and deferred income 492/3 €26,452 €320 -€26,132 -98.8%
Non-recurring operating income 76A €14,643 €13,371 -€1,272 -8.7%
Remuneration, social security and pensions 62 €169,563 €153,996 -€15,567 -9.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €62,194 €69,321 +€7,127 +11.5%
Other operating charges 640/8 €2,856 €7,761 +€4,905 +171.7%
Gross operating margin 9900 €252,200 €237,971 -€14,229 -5.6%
Operating profit (loss) 9901 €17,587 €6,893 -€10,694 -60.8%
Financial income 75/76B €164 €728 +€564 +343.9%
Recurring financial income 75 €164 €728 +€564 +343.9%
Financial charges 65/66B €763 €556 -€207 -27.1%
Recurring financial charges 65 €763 €556 -€207 -27.1%
Profit (loss) for the period before taxes 9903 €16,988 €7,065 -€9,923 -58.4%
Income taxes 67/77 €3,356 €2,054 -€1,302 -38.8%
Profit (loss) for the period 9904 €13,632 €5,011 -€8,621 -63.2%
Profit (loss) for the period to be appropriated 9905 €13,632 €5,011 -€8,621 -63.2%

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 28 September 2026 via checked.be.