INTER SHOP LINE: 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 SHOP LINE
Largest movements
- Cash +€6,791
up €6,791 (+9.3%), from €72,782 to €79,573
mainly Net result for the year (+€5,327) and Receivables within one year (+€4,392)
- Receivables within one year -€4,392
down €4,392 (-26.8%), from €16,366 to €11,974
of which Other amounts receivable: -€2,508
- Reserves +€5,327
up €5,327 (+10.1%), from €52,596 to €57,922
- Trade debts -€2,535
down €2,535 (-71.8%), from €3,529 to €994
- Profit (loss) carried forward -€2,147
down €2,147 (-5.1%), from €42,324 to €40,176
- Current portion of long-term debt +€1,584
up €1,584 (+199%), from €796 to €2,380
- Gross operating margin -€4,115
down €4,115 (-27.6%), from €14,897 to €10,782
- Taxes -€1,451
down €1,451 (-35.1%), from €4,135 to €2,684
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 | €124,545 | €126,639 | +€2,094 | +1.7% |
| Fixed assets | 21/28 | €29,655 | €29,030 | -€625 | -2.1% |
| Tangible fixed assets | 22/27 | €29,655 | €29,030 | -€625 | -2.1% |
| Land and buildings | 22 | €29,655 | €28,001 | -€1,653 | -5.6% |
| Plant, machinery and equipment | 23 | - | €1,029 | +€1,029 | |
| Current assets | 29/58 | €94,890 | €97,609 | +€2,719 | +2.9% |
| Stocks and contracts in progress | 3 | €4,786 | €5,121 | +€335 | +7.0% |
| Stocks | 30/36 | €4,786 | €5,121 | +€335 | +7.0% |
| Amounts receivable within one year | 40/41 | €16,366 | €11,974 | -€4,392 | -26.8% |
| Trade receivables | 40 | €5,827 | €3,943 | -€1,884 | -32.3% |
| Other amounts receivable | 41 | €10,539 | €8,031 | -€2,508 | -23.8% |
| Cash at bank and in hand | 54/58 | €72,782 | €79,573 | +€6,791 | +9.3% |
| Deferred charges and accrued income | 490/1 | €956 | €940 | -€16 | -1.7% |
| Total equity and liabilities | 10/49 | €124,545 | €126,639 | +€2,094 | +1.7% |
| Equity | 10/15 | €119,709 | €122,888 | +€3,179 | +2.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €52,596 | €57,922 | +€5,327 | +10.1% |
| Distributable reserves | 133 | €52,596 | €57,922 | +€5,327 | +10.1% |
| Profit (loss) carried forward | 14 | €42,324 | €40,176 | -€2,147 | -5.1% |
| Amounts payable | 17/49 | €4,836 | €3,750 | -€1,085 | -22.4% |
| Amounts payable within one year | 42/48 | €4,836 | €3,750 | -€1,085 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €796 | €2,380 | +€1,584 | +199% |
| Trade debts | 44 | €3,529 | €994 | -€2,535 | -71.8% |
| Suppliers | 440/4 | €3,529 | €994 | -€2,535 | -71.8% |
| Other amounts payable | 47/48 | €511 | €376 | -€135 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €1,725 | +€71 | +4.3% |
| Other operating charges | 640/8 | €827 | €813 | -€15 | -1.8% |
| Gross operating margin | 9900 | €14,897 | €10,782 | -€4,115 | -27.6% |
| Operating profit (loss) | 9901 | €12,416 | €8,244 | -€4,172 | -33.6% |
| Financial income | 75/76B | €14 | €41 | +€28 | +204% |
| Recurring financial income | 75 | €14 | €41 | +€28 | +204% |
| Financial charges | 65/66B | €298 | €275 | -€24 | -7.9% |
| Recurring financial charges | 65 | €298 | €275 | -€24 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €12,132 | €8,011 | -€4,121 | -34.0% |
| Income taxes | 67/77 | €4,135 | €2,684 | -€1,451 | -35.1% |
| Profit (loss) for the period | 9904 | €7,997 | €5,327 | -€2,670 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,997 | €5,327 | -€2,670 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.