INTER STATE SERVICES: what changed
Two fiscal 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 STATE SERVICES
Largest movements
- Tangible fixed assets -€11,550
down €11,550 (-65.2%), from €17,714 to €6,164
of which Furniture and vehicles: -€11,509
- Cash +€5,677
up €5,677 (+57.2%), from €9,920 to €15,597
mainly Investment in fixed assets (net) (+€8,522) and Net result for the year (+€7,549)
- Receivables within one year -€3,127
down €3,127 (-7.7%), from €40,612 to €37,485
of which Trade receivables: -€5,653
- Deferred charges and accrued income +€1,802
up €1,802 (+1326.2%), from €136 to €1,938
- Tax, wage and social debts -€9,115
down €9,115 (-73.2%), from €12,452 to €3,337
- Reserves +€7,549
up €7,549 (+54.7%), from €13,792 to €21,342
- Trade debts -€7,243
down €7,243 (-79.3%), from €9,137 to €1,894
- Current portion of long-term debt +€5,281
new in 2025: €5,281
- Other debts -€3,670
down €3,670 (-59.3%), from €6,186 to €2,516
- Gross operating margin -€17,076
down €17,076 (-39.8%), from €42,949 to €25,873
- Taxes -€7,609
down €7,609 (-59.3%), from €12,837 to €5,229
- Financial charges +€2,886
up €2,886 (+80.2%), from €3,598 to €6,483
- Depreciation +€964
up €964 (+46.7%), from €2,064 to €3,029
- Other operating charges +€755
up €755 (+169.8%), from €445 to €1,200
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 | €122,256 | €115,059 | -€7,198 | -5.9% |
| Fixed assets | 21/28 | €71,589 | €60,039 | -€11,550 | -16.1% |
| Tangible fixed assets | 22/27 | €17,714 | €6,164 | -€11,550 | -65.2% |
| Land and buildings | 22 | €2,028 | €1,695 | -€333 | -16.4% |
| Plant, machinery and equipment | 23 | €976 | €1,268 | +€292 | +30.0% |
| Furniture and vehicles | 24 | €14,710 | €3,201 | -€11,509 | -78.2% |
| Financial fixed assets | 28 | €53,875 | €53,875 | = | 0.0% |
| Current assets | 29/58 | €50,668 | €55,020 | +€4,352 | +8.6% |
| Amounts receivable within one year | 40/41 | €40,612 | €37,485 | -€3,127 | -7.7% |
| Trade receivables | 40 | €9,057 | €3,404 | -€5,653 | -62.4% |
| Other amounts receivable | 41 | €31,555 | €34,081 | +€2,526 | +8.0% |
| Cash at bank and in hand | 54/58 | €9,920 | €15,597 | +€5,677 | +57.2% |
| Deferred charges and accrued income | 490/1 | €136 | €1,938 | +€1,802 | +1326.2% |
| Total equity and liabilities | 10/49 | €122,256 | €115,059 | -€7,198 | -5.9% |
| Equity | 10/15 | €94,481 | €102,030 | +€7,549 | +8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,792 | €21,342 | +€7,549 | +54.7% |
| Distributable reserves | 133 | €13,792 | €21,342 | +€7,549 | +54.7% |
| Profit (loss) carried forward | 14 | €62,096 | €62,096 | = | 0.0% |
| Amounts payable | 17/49 | €27,776 | €13,029 | -€14,747 | -53.1% |
| Amounts payable within one year | 42/48 | €27,776 | €13,029 | -€14,747 | -53.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,281 | +€5,281 | |
| Trade debts | 44 | €9,137 | €1,894 | -€7,243 | -79.3% |
| Suppliers | 440/4 | €9,137 | €1,894 | -€7,243 | -79.3% |
| Taxes, remuneration and social security | 45 | €12,452 | €3,337 | -€9,115 | -73.2% |
| Taxes | 450/3 | €12,452 | €3,337 | -€9,115 | -73.2% |
| Other amounts payable | 47/48 | €6,186 | €2,516 | -€3,670 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €3,029 | +€964 | +46.7% |
| Other operating charges | 640/8 | €445 | €1,200 | +€755 | +169.8% |
| Non-recurring operating charges | 66A | - | €2,385 | +€2,385 | |
| Gross operating margin | 9900 | €42,949 | €25,873 | -€17,076 | -39.8% |
| Operating profit (loss) | 9901 | €40,440 | €19,260 | -€21,180 | -52.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,598 | €6,483 | +€2,886 | +80.2% |
| Recurring financial charges | 65 | €3,598 | €6,483 | +€2,886 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €36,842 | €12,778 | -€24,064 | -65.3% |
| Income taxes | 67/77 | €12,837 | €5,229 | -€7,609 | -59.3% |
| Profit (loss) for the period | 9904 | €24,005 | €7,549 | -€16,456 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,005 | €7,549 | -€16,456 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.