INTER-TOM: 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-TOM
Largest movements
- Receivables within one year -€6,051
down €6,051 (-17.3%), from €34,907 to €28,856
of which Trade receivables: -€5,500
- Cash -€1,468
down €1,468 (-42.6%), from €3,444 to €1,976
mainly Net result for the year (-€14,324) and Other debts (-€1,817)
- Tangible fixed assets -€1,026
down €1,026 (-63.2%), from €1,625 to €599
of which Furniture and vehicles: -€586
- Profit (loss) carried forward -€14,324
down €14,324 (-1165.4%), from -€1,229 to -€15,553
- Trade debts +€5,829
up €5,829 (+1847.0%), from €316 to €6,144
- Other debts -€1,817
down €1,817 (-77.2%), from €2,355 to €537
- Tax, wage and social debts +€1,800
new in 2026: €1,800
- Gross operating margin -€14,574
down €14,574, from €2,369 to -€12,205
- Depreciation -€1,006
down €1,006 (-49.5%), from €2,032 to €1,026
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,470 | €32,957 | -€8,512 | -20.5% |
| Fixed assets | 21/28 | €2,625 | €1,599 | -€1,026 | -39.1% |
| Tangible fixed assets | 22/27 | €1,625 | €599 | -€1,026 | -63.2% |
| Plant, machinery and equipment | 23 | €501 | €61 | -€440 | -87.9% |
| Furniture and vehicles | 24 | €1,124 | €538 | -€586 | -52.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €38,844 | €31,358 | -€7,486 | -19.3% |
| Amounts receivable within one year | 40/41 | €34,907 | €28,856 | -€6,051 | -17.3% |
| Trade receivables | 40 | €33,140 | €27,640 | -€5,500 | -16.6% |
| Other amounts receivable | 41 | €1,767 | €1,216 | -€551 | -31.2% |
| Cash at bank and in hand | 54/58 | €3,444 | €1,976 | -€1,468 | -42.6% |
| Deferred charges and accrued income | 490/1 | €493 | €526 | +€33 | +6.6% |
| Total equity and liabilities | 10/49 | €41,470 | €32,957 | -€8,512 | -20.5% |
| Equity | 10/15 | €38,799 | €24,476 | -€14,324 | -36.9% |
| Contributions | 10/11 | €6,168 | €6,168 | = | 0.0% |
| Reserves | 13 | €33,860 | €33,860 | = | 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% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,229 | -€15,553 | -€14,324 | -1165.4% |
| Amounts payable | 17/49 | €2,670 | €8,481 | +€5,811 | +217.6% |
| Amounts payable within one year | 42/48 | €2,670 | €8,481 | +€5,811 | +217.6% |
| Trade debts | 44 | €316 | €6,144 | +€5,829 | +1847.0% |
| Suppliers | 440/4 | €316 | €6,144 | +€5,829 | +1847.0% |
| Taxes, remuneration and social security | 45 | - | €1,800 | +€1,800 | |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €2,355 | €537 | -€1,817 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,032 | €1,026 | -€1,006 | -49.5% |
| Other operating charges | 640/8 | €837 | €868 | +€31 | +3.7% |
| Gross operating margin | 9900 | €2,369 | -€12,205 | -€14,574 | |
| Operating profit (loss) | 9901 | -€499 | -€14,099 | -€13,600 | -2725.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -92.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.9% |
| Financial charges | 65/66B | €226 | €225 | -€2 | -0.7% |
| Recurring financial charges | 65 | €226 | €225 | -€2 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€725 | -€14,324 | -€13,598 | -1875.1% |
| Profit (loss) for the period | 9904 | -€725 | -€14,324 | -€13,598 | -1875.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€725 | -€14,324 | -€13,598 | -1875.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.