INTER-OPTIMAL: 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.
INTER-OPTIMAL
Largest movements
- Cash -€28,668
down €28,668 (-36.7%), from €78,168 to €49,500
mainly Net result for the year (-€23,902) and Receivables within one year (-€4,766)
- Receivables within one year +€4,766
up €4,766 (+3.0%), from €161,396 to €166,162
- Profit (loss) carried forward -€23,902
down €23,902 (-74.3%), from -€32,184 to -€56,086
- Gross operating margin -€13,031
down €13,031 (-126%), from -€10,333 to -€23,364
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,564 | €215,662 | -€23,902 | -10.0% |
| Current assets | 29/58 | €239,564 | €215,662 | -€23,902 | -10.0% |
| Amounts receivable within one year | 40/41 | €161,396 | €166,162 | +€4,766 | +3.0% |
| Other amounts receivable | 41 | €161,396 | €166,162 | +€4,766 | +3.0% |
| Cash at bank and in hand | 54/58 | €78,168 | €49,500 | -€28,668 | -36.7% |
| Total equity and liabilities | 10/49 | €239,564 | €215,662 | -€23,902 | -10.0% |
| Equity | 10/15 | €176,742 | €152,840 | -€23,902 | -13.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €188,466 | €188,466 | = | 0.0% |
| Tax-exempt reserves | 132 | €188,466 | €188,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,184 | -€56,086 | -€23,902 | -74.3% |
| Provisions and deferred taxes | 16 | €62,822 | €62,822 | = | 0.0% |
| Deferred taxes | 168 | €62,822 | €62,822 | = | 0.0% |
| Other operating charges | 640/8 | €556 | €387 | -€169 | -30.4% |
| Gross operating margin | 9900 | -€10,333 | -€23,364 | -€13,031 | -126% |
| Operating profit (loss) | 9901 | -€10,889 | -€23,751 | -€12,862 | -118% |
| Financial charges | 65/66B | €120 | €151 | +€31 | +25.8% |
| Recurring financial charges | 65 | €120 | €151 | +€31 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,009 | -€23,902 | -€12,893 | -117% |
| Profit (loss) for the period | 9904 | -€11,009 | -€23,902 | -€12,893 | -117% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,009 | -€23,902 | -€12,893 | -117% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.