Inter-Sales Group: 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-Sales Group
Largest movements
- Stocks and contracts -€63,462
down €63,462 (-89.6%), from €70,796 to €7,334
- Receivables within one year +€15,828
up €15,828 (+40.4%), from €39,160 to €54,988
of which Trade receivables: +€18,359
- Cash +€11,593
up €11,593 (+437%), from €2,653 to €14,245
mainly Stocks and contracts (+€63,462) and Trade debts (+€10,291)
- Tangible fixed assets +€4,331
up €4,331 (+118%), from €3,675 to €8,006
of which Furniture and vehicles: +€6,597
- Other debts -€42,852
down €42,852 (-58.3%), from €73,548 to €30,696
- Trade debts +€10,291
up €10,291 (+24.8%), from €41,485 to €51,776
- Advances received -€8,586
no longer reported in 2025 (was €8,586)
- Tax, wage and social debts +€7,585
new in 2025: €7,585
of which Taxes: +€5,749
- Profit (loss) carried forward +€2,517
up €2,517 (+19.6%), from -€12,864 to -€10,346
- Other operating charges -€16,762
down €16,762 (-98.3%), from €17,060 to €298
- Staff costs +€12,712
new in 2025: €12,712
- Depreciation +€1,250
up €1,250 (+69.3%), from €1,804 to €3,055
- Financial charges +€612
up €612 (+186%), from €330 to €942
of which Non-recurring financial charges: +€851
- Gross operating margin +€573
up €573 (+3.0%), from €19,096 to €19,669
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 | €116,657 | €84,711 | -€31,946 | -27.4% |
| Fixed assets | 21/28 | €3,813 | €8,144 | +€4,331 | +114% |
| Tangible fixed assets | 22/27 | €3,675 | €8,006 | +€4,331 | +118% |
| Plant, machinery and equipment | 23 | €3,675 | €1,409 | -€2,265 | -61.7% |
| Furniture and vehicles | 24 | - | €6,597 | +€6,597 | |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €112,845 | €76,568 | -€36,277 | -32.1% |
| Stocks and contracts in progress | 3 | €70,796 | €7,334 | -€63,462 | -89.6% |
| Stocks | 30/36 | €70,796 | €7,334 | -€63,462 | -89.6% |
| Amounts receivable within one year | 40/41 | €39,160 | €54,988 | +€15,828 | +40.4% |
| Trade receivables | 40 | €36,629 | €54,988 | +€18,359 | +50.1% |
| Other amounts receivable | 41 | €2,531 | - | -€2,531 | |
| Cash at bank and in hand | 54/58 | €2,653 | €14,245 | +€11,593 | +437% |
| Deferred charges and accrued income | 490/1 | €236 | - | -€236 | |
| Total equity and liabilities | 10/49 | €116,657 | €84,711 | -€31,946 | -27.4% |
| Equity | 10/15 | -€7,864 | -€5,346 | +€2,517 | +32.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,864 | -€10,346 | +€2,517 | +19.6% |
| Amounts payable | 17/49 | €124,521 | €90,058 | -€34,463 | -27.7% |
| Amounts payable within one year | 42/48 | €123,619 | €90,058 | -€33,561 | -27.1% |
| Trade debts | 44 | €41,485 | €51,776 | +€10,291 | +24.8% |
| Suppliers | 440/4 | €41,485 | €51,776 | +€10,291 | +24.8% |
| Advances received on contracts in progress | 46 | €8,586 | - | -€8,586 | |
| Taxes, remuneration and social security | 45 | - | €7,585 | +€7,585 | |
| Taxes | 450/3 | - | €5,749 | +€5,749 | |
| Remuneration and social security | 454/9 | - | €1,836 | +€1,836 | |
| Other amounts payable | 47/48 | €73,548 | €30,696 | -€42,852 | -58.3% |
| Accrued charges and deferred income | 492/3 | €902 | - | -€902 | |
| Remuneration, social security and pensions | 62 | - | €12,712 | +€12,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,804 | €3,055 | +€1,250 | +69.3% |
| Other operating charges | 640/8 | €17,060 | €298 | -€16,762 | -98.3% |
| Gross operating margin | 9900 | €19,096 | €19,669 | +€573 | +3.0% |
| Operating profit (loss) | 9901 | €231 | €3,604 | +€3,373 | +1,459% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €330 | €942 | +€612 | +186% |
| Recurring financial charges | 65 | €330 | €91 | -€239 | -72.4% |
| Non-recurring financial charges | 66B | - | €851 | +€851 | |
| Profit (loss) for the period before taxes | 9903 | -€99 | €2,667 | +€2,765 | |
| Income taxes | 67/77 | €65 | €149 | +€84 | +128% |
| Profit (loss) for the period | 9904 | -€164 | €2,517 | +€2,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€164 | €2,517 | +€2,681 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.