Inter Spice: 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 Spice
Largest movements
- Receivables within one year +€193,295
up €193,295 (+26.8%), from €720,471 to €913,765
of which Other amounts receivable: +€171,386
- Stocks and contracts -€99,600
down €99,600 (-49.7%), from €200,548 to €100,948
- Cash -€35,102
down €35,102 (-80.5%), from €43,619 to €8,518
mainly Receivables within one year (-€193,295) and Investment in fixed assets (net) (-€1,466)
- Other debts +€23,077
up €23,077 (+6.9%), from €335,134 to €358,211
- Profit (loss) carried forward +€17,154
up €17,154 (+12.3%), from €138,928 to €156,082
- Gross operating margin +€23,254
up €23,254 (+73.6%), from €31,583 to €54,838
- Other operating charges +€13,086
up €13,086 (+112.8%), from €11,604 to €24,690
- Write-downs -€5,482
new in 2025: -€5,482
- Taxes +€5,049
up €5,049 (+240.0%), from €2,104 to €7,153
- Depreciation -€3,021
down €3,021 (-39.1%), from €7,733 to €4,713
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.
Cash bridge derived
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 | €992,685 | €1,049,223 | +€56,538 | +5.7% |
| Fixed assets | 21/28 | €25,964 | €22,717 | -€3,247 | -12.5% |
| Tangible fixed assets | 22/27 | €25,964 | €22,717 | -€3,247 | -12.5% |
| Plant, machinery and equipment | 23 | €6,196 | €5,882 | -€314 | -5.1% |
| Other tangible fixed assets | 26 | €19,767 | €16,835 | -€2,933 | -14.8% |
| Current assets | 29/58 | €966,722 | €1,026,506 | +€59,785 | +6.2% |
| Stocks and contracts in progress | 3 | €200,548 | €100,948 | -€99,600 | -49.7% |
| Stocks | 30/36 | €200,548 | €100,948 | -€99,600 | -49.7% |
| Amounts receivable within one year | 40/41 | €720,471 | €913,765 | +€193,295 | +26.8% |
| Trade receivables | 40 | €612,687 | €634,596 | +€21,908 | +3.6% |
| Other amounts receivable | 41 | €107,784 | €279,170 | +€171,386 | +159.0% |
| Cash at bank and in hand | 54/58 | €43,619 | €8,518 | -€35,102 | -80.5% |
| Deferred charges and accrued income | 490/1 | €2,084 | €3,275 | +€1,192 | +57.2% |
| Total equity and liabilities | 10/49 | €992,685 | €1,049,223 | +€56,538 | +5.7% |
| Equity | 10/15 | €159,388 | €176,542 | +€17,154 | +10.8% |
| 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 | €138,928 | €156,082 | +€17,154 | +12.3% |
| Amounts payable | 17/49 | €833,298 | €872,681 | +€39,383 | +4.7% |
| Amounts payable within one year | 42/48 | €833,298 | €872,681 | +€39,383 | +4.7% |
| Financial debts | 43 | €49,909 | €49,909 | = | 0.0% |
| Credit institutions | 430/8 | €49,909 | €49,909 | = | 0.0% |
| Trade debts | 44 | €439,774 | €446,870 | +€7,096 | +1.6% |
| Suppliers | 440/4 | €439,774 | €446,870 | +€7,096 | +1.6% |
| Taxes, remuneration and social security | 45 | €8,481 | €17,691 | +€9,211 | +108.6% |
| Taxes | 450/3 | €8,481 | €17,691 | +€9,211 | +108.6% |
| Other amounts payable | 47/48 | €335,134 | €358,211 | +€23,077 | +6.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,733 | €4,713 | -€3,021 | -39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,482 | -€5,482 | |
| Other operating charges | 640/8 | €11,604 | €24,690 | +€13,086 | +112.8% |
| Non-recurring operating charges | 66A | €410 | €0 | -€410 | -100.0% |
| Gross operating margin | 9900 | €31,583 | €54,838 | +€23,254 | +73.6% |
| Operating profit (loss) | 9901 | €11,836 | €30,917 | +€19,081 | +161.2% |
| Financial income | 75/76B | €2,276 | €2,941 | +€665 | +29.2% |
| Recurring financial income | 75 | €2,276 | €2,941 | +€665 | +29.2% |
| Financial charges | 65/66B | €8,842 | €9,550 | +€708 | +8.0% |
| Recurring financial charges | 65 | €8,842 | €9,550 | +€708 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €5,270 | €24,307 | +€19,038 | +361.3% |
| Income taxes | 67/77 | €2,104 | €7,153 | +€5,049 | +240.0% |
| Profit (loss) for the period | 9904 | €3,166 | €17,154 | +€13,989 | +441.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,166 | €17,154 | +€13,989 | +441.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.