INTERCLASS: 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.
INTERCLASS
Largest movements
- Cash -€13,856
down €13,856 (-60.2%), from €23,010 to €9,154
mainly Net result for the year (-€14,762) and Trade debts (-€708)
- Profit (loss) carried forward -€14,762
down €14,762 (-21.5%), from -€68,731 to -€83,493
- Gross operating margin -€2,611
down €2,611 (-30.4%), from -€8,584 to -€11,195
- Depreciation -€1,896
down €1,896 (-70.0%), from €2,708 to €812
- Other operating charges +€881
up €881 (+57.8%), from €1,523 to €2,404
- Financial income -€565
down €565 (-100%), from €565 to €0
- Financial charges -€317
down €317 (-47.5%), from €668 to €350
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 | €113,148 | €97,538 | -€15,610 | -13.8% |
| Fixed assets | 21/28 | €31,254 | €30,442 | -€812 | -2.6% |
| Tangible fixed assets | 22/27 | €31,254 | €30,442 | -€812 | -2.6% |
| Land and buildings | 22 | €31,254 | €30,442 | -€812 | -2.6% |
| Current assets | 29/58 | €81,894 | €67,096 | -€14,797 | -18.1% |
| Amounts receivable after more than one year | 29 | €3,786 | €3,786 | = | 0.0% |
| Other amounts receivable | 291 | €3,786 | €3,786 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,651 | €2,640 | -€1,011 | -27.7% |
| Trade receivables | 40 | €2,327 | €0 | -€2,327 | -100% |
| Other amounts receivable | 41 | €1,324 | €2,640 | +€1,316 | +99.4% |
| Cash at bank and in hand | 54/58 | €23,010 | €9,154 | -€13,856 | -60.2% |
| Deferred charges and accrued income | 490/1 | €51,447 | €51,517 | +€69 | +0.1% |
| Total equity and liabilities | 10/49 | €113,148 | €97,538 | -€15,610 | -13.8% |
| Equity | 10/15 | €111,991 | €97,229 | -€14,762 | -13.2% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €153,454 | €153,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Distributable reserves | 133 | €150,727 | €150,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,731 | -€83,493 | -€14,762 | -21.5% |
| Amounts payable | 17/49 | €1,157 | €310 | -€848 | -73.2% |
| Amounts payable within one year | 42/48 | €1,157 | €310 | -€848 | -73.2% |
| Trade debts | 44 | €1,017 | €309 | -€708 | -69.6% |
| Suppliers | 440/4 | €1,017 | €309 | -€708 | -69.6% |
| Taxes, remuneration and social security | 45 | €0 | €1 | +€1 | |
| Taxes | 450/3 | €0 | €1 | +€1 | |
| Other amounts payable | 47/48 | €141 | €0 | -€141 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €812 | -€1,896 | -70.0% |
| Other operating charges | 640/8 | €1,523 | €2,404 | +€881 | +57.8% |
| Gross operating margin | 9900 | -€8,584 | -€11,195 | -€2,611 | -30.4% |
| Operating profit (loss) | 9901 | -€12,816 | -€14,412 | -€1,596 | -12.5% |
| Financial income | 75/76B | €565 | €0 | -€565 | -100% |
| Recurring financial income | 75 | €565 | €0 | -€565 | -100% |
| Financial charges | 65/66B | €668 | €350 | -€317 | -47.5% |
| Recurring financial charges | 65 | €668 | €350 | -€317 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,918 | -€14,762 | -€1,844 | -14.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,918 | -€14,762 | -€1,844 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,918 | -€14,762 | -€1,844 | -14.3% |
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 14 October 2026 via checked.be.