INTERBO-LACROIX: 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.
INTERBO-LACROIX
Largest movements
- Stocks and contracts -€35,866
down €35,866 (-81.8%), from €43,869 to €8,003
- Cash -€35,137
down €35,137 (-13.8%), from €254,930 to €219,793
mainly Tax, wage and social debts (-€45,041) and Net result for the year (-€34,915)
- Tangible fixed assets -€14,004
down €14,004 (-11.5%), from €121,303 to €107,299
of which Furniture and vehicles: -€16,677
- Tax, wage and social debts -€45,041
no longer reported in 2025 (was €45,041)
of which Taxes: -€43,881
- Profit (loss) carried forward -€34,915
down €34,915 (-18.2%), from €192,298 to €157,383
- Gross operating margin -€169,400
down €169,400 (-99.9%), from €169,524 to €125
- Taxes -€26,742
down €26,742 (-99.6%), from €26,853 to €111
- Depreciation +€25,985
up €25,985 (+514%), from €5,053 to €31,039
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 | €446,793 | €365,797 | -€80,996 | -18.1% |
| Fixed assets | 21/28 | €121,803 | €107,389 | -€14,414 | -11.8% |
| Intangible fixed assets | 21 | €500 | €90 | -€410 | -82.0% |
| Tangible fixed assets | 22/27 | €121,303 | €107,299 | -€14,004 | -11.5% |
| Land and buildings | 22 | €765 | €447 | -€317 | -41.5% |
| Plant, machinery and equipment | 23 | €24,368 | €27,359 | +€2,990 | +12.3% |
| Furniture and vehicles | 24 | €96,170 | €79,493 | -€16,677 | -17.3% |
| Current assets | 29/58 | €324,990 | €258,408 | -€66,582 | -20.5% |
| Stocks and contracts in progress | 3 | €43,869 | €8,003 | -€35,866 | -81.8% |
| Stocks | 30/36 | €43,869 | €8,003 | -€35,866 | -81.8% |
| Amounts receivable within one year | 40/41 | €23,660 | €27,369 | +€3,709 | +15.7% |
| Trade receivables | 40 | €7,039 | €2,883 | -€4,156 | -59.0% |
| Other amounts receivable | 41 | €16,621 | €24,485 | +€7,865 | +47.3% |
| Cash at bank and in hand | 54/58 | €254,930 | €219,793 | -€35,137 | -13.8% |
| Deferred charges and accrued income | 490/1 | €2,531 | €3,244 | +€713 | +28.2% |
| Total equity and liabilities | 10/49 | €446,793 | €365,797 | -€80,996 | -18.1% |
| Equity | 10/15 | €399,015 | €364,100 | -€34,915 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,117 | €188,117 | = | 0.0% |
| Distributable reserves | 133 | €188,117 | €188,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,298 | €157,383 | -€34,915 | -18.2% |
| Amounts payable | 17/49 | €47,777 | €1,697 | -€46,081 | -96.4% |
| Amounts payable within one year | 42/48 | €46,527 | €447 | -€46,081 | -99.0% |
| Trade debts | 44 | €1,121 | €82 | -€1,040 | -92.7% |
| Suppliers | 440/4 | €1,121 | €82 | -€1,040 | -92.7% |
| Taxes, remuneration and social security | 45 | €45,041 | - | -€45,041 | |
| Taxes | 450/3 | €43,881 | - | -€43,881 | |
| Remuneration and social security | 454/9 | €1,160 | - | -€1,160 | |
| Other amounts payable | 47/48 | €365 | €365 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,053 | €31,039 | +€25,985 | +514% |
| Other operating charges | 640/8 | €3,938 | €3,760 | -€178 | -4.5% |
| Gross operating margin | 9900 | €169,524 | €125 | -€169,400 | -99.9% |
| Operating profit (loss) | 9901 | €160,533 | -€34,674 | -€195,207 | |
| Financial income | 75/76B | €998 | €97 | -€901 | -90.3% |
| Recurring financial income | 75 | €998 | €97 | -€901 | -90.3% |
| Financial charges | 65/66B | €714 | €226 | -€488 | -68.3% |
| Recurring financial charges | 65 | €714 | €226 | -€488 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €160,816 | -€34,804 | -€195,620 | |
| Income taxes | 67/77 | €26,853 | €111 | -€26,742 | -99.6% |
| Profit (loss) for the period | 9904 | €133,964 | -€34,915 | -€168,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €133,964 | -€34,915 | -€168,879 |
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 25 October 2026 via checked.be.