INTERDECOUPE: 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.
INTERDECOUPE
Largest movements
- Tangible fixed assets +€781,617
up €781,617 (+164.3%), from €475,807 to €1.3m
of which Land and buildings: +€672,526
- Cash -€356,086
down €356,086 (-33.5%), from €1.1m to €708,235
mainly Investment in fixed assets (net) (-€940,654) and Contributions, distributions and other (-€793,156)
- Receivables after one year -€324,000
down €324,000 (-33.3%), from €972,000 to €648,000
- Stocks and contracts -€246,862
down €246,862 (-73.8%), from €334,312 to €87,450
- Short-term financial debts -€440,032
down €440,032 (-88.0%), from €500,000 to €59,968
- Debts after one year +€429,092
new in 2024: €429,092
- Other debts +€418,867
up €418,867 (+111.9%), from €374,179 to €793,046
- Trade debts -€399,114
down €399,114 (-43.6%), from €915,494 to €516,380
- Tax, wage and social debts -€97,507
down €97,507 (-31.0%), from €314,999 to €217,492
of which Taxes: -€90,084
- Write-downs -€140,049
down €140,049 (-99.9%), from €140,211 to €162
- Financial charges +€118,287
up €118,287 (+93.6%), from -€126,320 to -€8,033
- Depreciation +€97,718
up €97,718 (+159.8%), from €61,169 to €158,887
- Financial income -€31,399
down €31,399 (-30.0%), from €104,626 to €73,228
- Gross operating margin -€26,745
down €26,745 (-1.9%), from €1.4m to €1.4m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,086,021 | €6,980,624 | -€105,397 | -1.5% |
| Fixed assets | 21/28 | €501,665 | €1,283,432 | +€781,767 | +155.8% |
| Tangible fixed assets | 22/27 | €475,807 | €1,257,424 | +€781,617 | +164.3% |
| Land and buildings | 22 | €369,717 | €1,042,243 | +€672,526 | +181.9% |
| Plant, machinery and equipment | 23 | €66,547 | €71,455 | +€4,908 | +7.4% |
| Furniture and vehicles | 24 | €37,122 | €75,736 | +€38,614 | +104.0% |
| Other tangible fixed assets | 26 | €2,421 | €2,091 | -€330 | -13.6% |
| Assets under construction and advance payments | 27 | - | €65,898 | +€65,898 | |
| Financial fixed assets | 28 | €25,859 | €26,009 | +€150 | +0.6% |
| Current assets | 29/58 | €6,584,356 | €5,697,192 | -€887,164 | -13.5% |
| Amounts receivable after more than one year | 29 | €972,000 | €648,000 | -€324,000 | -33.3% |
| Other amounts receivable | 291 | €972,000 | €648,000 | -€324,000 | -33.3% |
| Stocks and contracts in progress | 3 | €334,312 | €87,450 | -€246,862 | -73.8% |
| Stocks | 30/36 | €334,312 | €87,450 | -€246,862 | -73.8% |
| Amounts receivable within one year | 40/41 | €1,341,627 | €1,321,446 | -€20,181 | -1.5% |
| Trade receivables | 40 | €1,062,457 | €993,314 | -€69,143 | -6.5% |
| Other amounts receivable | 41 | €279,171 | €328,132 | +€48,962 | +17.5% |
| Current investments | 50/53 | €2,856,876 | €2,915,645 | +€58,769 | +2.1% |
| Cash at bank and in hand | 54/58 | €1,064,321 | €708,235 | -€356,086 | -33.5% |
| Deferred charges and accrued income | 490/1 | €15,219 | €16,415 | +€1,196 | +7.9% |
| Total equity and liabilities | 10/49 | €7,086,021 | €6,980,624 | -€105,397 | -1.5% |
| Equity | 10/15 | €4,977,425 | €4,886,375 | -€91,050 | -1.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €4,861,777 | €4,836,091 | -€25,685 | -0.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,600 | €28,600 | = | 0.0% |
| Distributable reserves | 133 | €4,823,177 | €4,797,491 | -€25,685 | -0.5% |
| Profit (loss) carried forward | 14 | €65,255 | €0 | -€65,255 | -100.0% |
| Investment grants | 15 | €393 | €284 | -€110 | -27.9% |
| Amounts payable | 17/49 | €2,108,597 | €2,094,249 | -€14,347 | -0.7% |
| Amounts payable after more than one year | 17 | - | €429,092 | +€429,092 | |
| Financial debts | 170/4 | - | €429,092 | +€429,092 | |
| Amounts payable within one year | 42/48 | €2,104,672 | €1,652,419 | -€452,253 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €65,533 | +€65,533 | |
| Financial debts | 43 | €500,000 | €59,968 | -€440,032 | -88.0% |
| Credit institutions | 430/8 | €500,000 | €59,968 | -€440,032 | -88.0% |
| Trade debts | 44 | €915,494 | €516,380 | -€399,114 | -43.6% |
| Suppliers | 440/4 | €915,494 | €516,380 | -€399,114 | -43.6% |
| Taxes, remuneration and social security | 45 | €314,999 | €217,492 | -€97,507 | -31.0% |
| Taxes | 450/3 | €284,365 | €194,281 | -€90,084 | -31.7% |
| Remuneration and social security | 454/9 | €30,633 | €23,211 | -€7,422 | -24.2% |
| Other amounts payable | 47/48 | €374,179 | €793,046 | +€418,867 | +111.9% |
| Accrued charges and deferred income | 492/3 | €3,925 | €12,739 | +€8,814 | +224.6% |
| Non-recurring operating income | 76A | - | €26,116 | +€26,116 | |
| Remuneration, social security and pensions | 62 | €273,238 | €258,272 | -€14,966 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,169 | €158,887 | +€97,718 | +159.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €140,211 | €162 | -€140,049 | -99.9% |
| Other operating charges | 640/8 | €49,623 | €53,636 | +€4,013 | +8.1% |
| Gross operating margin | 9900 | €1,398,294 | €1,371,549 | -€26,745 | -1.9% |
| Operating profit (loss) | 9901 | €874,053 | €900,592 | +€26,539 | +3.0% |
| Financial income | 75/76B | €104,626 | €73,228 | -€31,399 | -30.0% |
| Recurring financial income | 75 | €104,626 | €73,228 | -€31,399 | -30.0% |
| Financial charges | 65/66B | -€126,320 | -€8,033 | +€118,287 | +93.6% |
| Recurring financial charges | 65 | -€126,320 | -€8,033 | +€118,287 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | €1,105,000 | €981,853 | -€123,147 | -11.1% |
| Income taxes | 67/77 | €304,350 | €279,747 | -€24,603 | -8.1% |
| Profit (loss) for the period | 9904 | €800,649 | €702,106 | -€98,544 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €800,649 | €702,106 | -€98,544 | -12.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.