INTER SPICE: what changed
What changed
INTER SPICE
NACE 46.370, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€10,535
2024 · -€24,431+€13,896
Equity
€272,252
2024 · €282,787-€10,535
Cash
€120,946
2024 · €156,357-€35,411
Balance sheet total
€576,560
2024 · €616,150-€39,590
Largest movements
Assets
- Cash -€35,411
down €35,411 (-22.6%), from €156,357 to €120,946
mainly Trade debts (-€26,611) and Net result for the year (-€10,535)
Equity and liabilities
- Trade debts -€26,611
down €26,611 (-99.1%), from €26,857 to €246
- Profit (loss) carried forward -€10,535
down €10,535 (-13.1%), from €80,371 to €69,836
Income statement
- Gross operating margin +€13,869
up €13,869, from -€8,586 to €5,282
- Other operating charges -€507
down €507 (-4.8%), from €10,609 to €10,101
- Depreciation +€313
up €313 (+5.6%), from €5,541 to €5,854
- Financial income -€110
down €110 (-18.3%), from €602 to €492
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€24,431
Gross operating margin
+€13,869
Depreciation
-€313
Other operating charges
+€507
Financial income
-€110
Financial charges
-€22
Taxes
-€35
Result 2025
-€10,535
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€34,062
Investment
-€1,349
Financing
€0
Cash 2024
€156,357
From operations (derived)
-€34,062
Net result for the year
-€10,535
Depreciation
+€5,854
Deferred charges and accrued income
-€327
Trade debts
-€26,611
Tax, wage and social debts
+€25
Other debts
-€2,469
Investment (derived)
-€1,349
Investment in fixed assets (net)
-€1,349
Cash 2025
€120,946
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €616,150 | €576,560 | -€39,590 | -6.4% |
| Fixed assets | 21/28 | €459,793 | €455,288 | -€4,505 | -1.0% |
| Tangible fixed assets | 22/27 | €459,793 | €455,288 | -€4,505 | -1.0% |
| Land and buildings | 22 | €458,691 | €453,297 | -€5,394 | -1.2% |
| Plant, machinery and equipment | 23 | €1,102 | €852 | -€250 | -22.7% |
| Furniture and vehicles | 24 | - | €1,138 | +€1,138 | |
| Current assets | 29/58 | €156,357 | €121,273 | -€35,084 | -22.4% |
| Cash at bank and in hand | 54/58 | €156,357 | €120,946 | -€35,411 | -22.6% |
| Deferred charges and accrued income | 490/1 | - | €327 | +€327 | |
| Total equity and liabilities | 10/49 | €616,150 | €576,560 | -€39,590 | -6.4% |
| Equity | 10/15 | €282,787 | €272,252 | -€10,535 | -3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €140,416 | €140,416 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,971 | €11,971 | = | 0.0% |
| Distributable reserves | 133 | €122,246 | €122,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,371 | €69,836 | -€10,535 | -13.1% |
| Amounts payable | 17/49 | €333,362 | €304,308 | -€29,055 | -8.7% |
| Amounts payable within one year | 42/48 | €333,362 | €304,308 | -€29,055 | -8.7% |
| Trade debts | 44 | €26,857 | €246 | -€26,611 | -99.1% |
| Suppliers | 440/4 | €26,857 | €246 | -€26,611 | -99.1% |
| Taxes, remuneration and social security | 45 | €150 | €175 | +€25 | +16.7% |
| Taxes | 450/3 | €150 | €175 | +€25 | +16.7% |
| Other amounts payable | 47/48 | €306,356 | €303,887 | -€2,469 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,541 | €5,854 | +€313 | +5.6% |
| Other operating charges | 640/8 | €10,609 | €10,101 | -€507 | -4.8% |
| Gross operating margin | 9900 | -€8,586 | €5,282 | +€13,869 | |
| Operating profit (loss) | 9901 | -€24,736 | -€10,673 | +€14,063 | +56.9% |
| Financial income | 75/76B | €602 | €492 | -€110 | -18.3% |
| Recurring financial income | 75 | €602 | €492 | -€110 | -18.3% |
| Financial charges | 65/66B | €135 | €157 | +€22 | +16.1% |
| Recurring financial charges | 65 | €135 | €157 | +€22 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,269 | -€10,338 | +€13,931 | +57.4% |
| Income taxes | 67/77 | €162 | €197 | +€35 | +21.6% |
| Profit (loss) for the period | 9904 | -€24,431 | -€10,535 | +€13,896 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,431 | -€10,535 | +€13,896 | +56.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.