INTER PLAFOND: 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 PLAFOND
Largest movements
- Receivables within one year -€118,515
down €118,515 (-11.6%), from €1.0m to €904,359
of which Trade receivables: -€120,343
- Stocks and contracts +€26,328
up €26,328 (+15.0%), from €175,000 to €201,328
- Deferred charges and accrued income -€14,078
no longer reported in 2024 (was €14,078)
- Cash -€14,055
down €14,055 (-99.6%), from €14,105 to €50
mainly Net result for the year (-€410,851) and Short-term financial debts (-€339,017)
- Profit (loss) carried forward -€410,851
down €410,851 (-9,148%), from -€4,491 to -€415,342
- Current portion of long-term debt +€390,000
up €390,000 (+355%), from €110,000 to €500,000
- Short-term financial debts -€339,017
no longer reported in 2024 (was €339,017)
- Trade debts +€247,198
up €247,198 (+34.7%), from €713,170 to €960,368
- Gross operating margin -€365,084
down €365,084, from €169,252 to -€195,832
- Financial charges +€66,035
up €66,035 (+96.5%), from €68,408 to €134,444
- Staff costs +€14,552
up €14,552 (+24.3%), from €59,835 to €74,387
- Depreciation -€7,336
down €7,336 (-84.3%), from €8,706 to €1,369
- Financial income -€2,891
down €2,891 (-100.0%), from €2,891 to €1
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,229,941 | €1,108,252 | -€121,689 | -9.9% |
| Fixed assets | 21/28 | €3,884 | €2,515 | -€1,369 | -35.3% |
| Tangible fixed assets | 22/27 | €3,760 | €2,391 | -€1,369 | -36.4% |
| Plant, machinery and equipment | 23 | €656 | €328 | -€328 | -50.0% |
| Furniture and vehicles | 24 | €3,105 | €2,063 | -€1,042 | -33.5% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,226,057 | €1,105,737 | -€120,320 | -9.8% |
| Stocks and contracts in progress | 3 | €175,000 | €201,328 | +€26,328 | +15.0% |
| Stocks | 30/36 | €175,000 | €201,328 | +€26,328 | +15.0% |
| Amounts receivable within one year | 40/41 | €1,022,873 | €904,359 | -€118,515 | -11.6% |
| Trade receivables | 40 | €970,339 | €849,996 | -€120,343 | -12.4% |
| Other amounts receivable | 41 | €52,535 | €54,363 | +€1,828 | +3.5% |
| Cash at bank and in hand | 54/58 | €14,105 | €50 | -€14,055 | -99.6% |
| Deferred charges and accrued income | 490/1 | €14,078 | - | -€14,078 | |
| Total equity and liabilities | 10/49 | €1,229,941 | €1,108,252 | -€121,689 | -9.9% |
| Equity | 10/15 | €15,969 | -€394,882 | -€410,851 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,491 | -€415,342 | -€410,851 | -9,148% |
| Amounts payable | 17/49 | €1,213,972 | €1,503,134 | +€289,162 | +23.8% |
| Amounts payable within one year | 42/48 | €1,213,972 | €1,503,134 | +€289,162 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €110,000 | €500,000 | +€390,000 | +355% |
| Financial debts | 43 | €339,017 | - | -€339,017 | |
| Credit institutions | 430/8 | €339,017 | - | -€339,017 | |
| Trade debts | 44 | €713,170 | €960,368 | +€247,198 | +34.7% |
| Suppliers | 440/4 | €713,170 | €960,368 | +€247,198 | +34.7% |
| Taxes, remuneration and social security | 45 | €51,785 | €42,766 | -€9,019 | -17.4% |
| Taxes | 450/3 | €17,171 | €14,985 | -€2,186 | -12.7% |
| Remuneration and social security | 454/9 | €34,614 | €27,781 | -€6,833 | -19.7% |
| Non-recurring operating income | 76A | €23,190 | €12,241 | -€10,949 | -47.2% |
| Remuneration, social security and pensions | 62 | €59,835 | €74,387 | +€14,552 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,706 | €1,369 | -€7,336 | -84.3% |
| Other operating charges | 640/8 | €5,808 | €4,697 | -€1,111 | -19.1% |
| Non-recurring operating charges | 66A | €281 | - | -€281 | |
| Gross operating margin | 9900 | €169,252 | -€195,832 | -€365,084 | |
| Operating profit (loss) | 9901 | €94,623 | -€276,285 | -€370,908 | |
| Financial income | 75/76B | €2,891 | €1 | -€2,891 | -100.0% |
| Recurring financial income | 75 | €2,891 | €1 | -€2,891 | -100.0% |
| Financial charges | 65/66B | €68,408 | €134,444 | +€66,035 | +96.5% |
| Recurring financial charges | 65 | €68,408 | €134,444 | +€66,035 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €29,106 | -€410,728 | -€439,834 | |
| Income taxes | 67/77 | €423 | €122 | -€301 | -71.1% |
| Profit (loss) for the period | 9904 | €28,682 | -€410,851 | -€439,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,682 | -€410,851 | -€439,533 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.