INTERIEUR & AQUA DESIGN: 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.
INTERIEUR & AQUA DESIGN
Largest movements
- Receivables within one year -€35,918
down €35,918 (-29.0%), from €124,058 to €88,140
of which Trade receivables: -€76,679
- Cash -€20,962
down €20,962 (-80.2%), from €26,121 to €5,159
mainly Contributions, distributions and other (-€35,289) and Trade debts (-€27,217)
- Tangible fixed assets -€20,931
down €20,931 (-24.4%), from €85,763 to €64,832
of which Other tangible fixed assets: -€17,437
- Stocks and contracts +€2,781
up €2,781 (+61.3%), from €4,539 to €7,320
- Reserves -€35,289
down €35,289 (-18.8%), from €187,865 to €152,576
of which Distributable reserves: -€33,414
- Other debts +€35,289
new in 2025: €35,289
- Trade debts -€27,217
down €27,217 (-54.4%), from €50,064 to €22,847
- Profit (loss) carried forward -€27,180
down €27,180 (-117%), from -€23,167 to -€50,347
- Tax, wage and social debts -€11,341
down €11,341 (-43.2%), from €26,267 to €14,926
of which Taxes: -€14,140
- Gross operating margin -€59,217
down €59,217 (-61.6%), from €96,160 to €36,944
- Staff costs -€11,358
down €11,358 (-21.9%), from €51,856 to €40,498
- Financial charges -€3,289
down €3,289 (-60.5%), from €5,435 to €2,146
- Other operating charges -€2,538
down €2,538 (-65.0%), from €3,903 to €1,365
- Financial income +€2,258
up €2,258 (+1,273%), from €177 to €2,435
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 | €265,727 | €191,942 | -€73,786 | -27.8% |
| Fixed assets | 21/28 | €111,009 | €88,828 | -€22,181 | -20.0% |
| Intangible fixed assets | 21 | €6,247 | €4,997 | -€1,250 | -20.0% |
| Tangible fixed assets | 22/27 | €85,763 | €64,832 | -€20,931 | -24.4% |
| Plant, machinery and equipment | 23 | €6,717 | €4,035 | -€2,682 | -39.9% |
| Furniture and vehicles | 24 | €2,903 | €2,091 | -€812 | -28.0% |
| Other tangible fixed assets | 26 | €76,143 | €58,706 | -€17,437 | -22.9% |
| Financial fixed assets | 28 | €18,999 | €18,999 | = | 0.0% |
| Current assets | 29/58 | €154,718 | €103,114 | -€51,605 | -33.4% |
| Stocks and contracts in progress | 3 | €4,539 | €7,320 | +€2,781 | +61.3% |
| Stocks | 30/36 | €4,539 | €7,320 | +€2,781 | +61.3% |
| Amounts receivable within one year | 40/41 | €124,058 | €88,140 | -€35,918 | -29.0% |
| Trade receivables | 40 | €95,985 | €19,306 | -€76,679 | -79.9% |
| Other amounts receivable | 41 | €28,073 | €68,834 | +€40,761 | +145% |
| Cash at bank and in hand | 54/58 | €26,121 | €5,159 | -€20,962 | -80.2% |
| Deferred charges and accrued income | 490/1 | - | €2,495 | +€2,495 | |
| Total equity and liabilities | 10/49 | €265,727 | €191,942 | -€73,786 | -27.8% |
| Equity | 10/15 | €171,449 | €108,979 | -€62,469 | -36.4% |
| Contributions | 10/11 | €6,750 | €6,750 | = | 0.0% |
| Contributions outside capital | 11 | €6,750 | - | -€6,750 | |
| Other | 1109/19 | €6,750 | - | -€6,750 | |
| Reserves | 13 | €187,865 | €152,576 | -€35,289 | -18.8% |
| Non-distributable reserves | 130/1 | €1,875 | €0 | -€1,875 | -100% |
| Reserves not available under the articles | 1311 | €1,875 | €0 | -€1,875 | -100% |
| Distributable reserves | 133 | €185,990 | €152,576 | -€33,414 | -18.0% |
| Profit (loss) carried forward | 14 | -€23,167 | -€50,347 | -€27,180 | -117% |
| Amounts payable | 17/49 | €94,279 | €82,963 | -€11,316 | -12.0% |
| Amounts payable after more than one year | 17 | €9,900 | €6,462 | -€3,438 | -34.7% |
| Financial debts | 170/4 | €9,900 | €6,462 | -€3,438 | -34.7% |
| Amounts payable within one year | 42/48 | €84,379 | €76,500 | -€7,879 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €8,048 | €3,438 | -€4,610 | -57.3% |
| Trade debts | 44 | €50,064 | €22,847 | -€27,217 | -54.4% |
| Suppliers | 440/4 | €50,064 | €22,847 | -€27,217 | -54.4% |
| Taxes, remuneration and social security | 45 | €26,267 | €14,926 | -€11,341 | -43.2% |
| Taxes | 450/3 | €23,030 | €8,890 | -€14,140 | -61.4% |
| Remuneration and social security | 454/9 | €3,237 | €6,036 | +€2,799 | +86.5% |
| Other amounts payable | 47/48 | - | €35,289 | +€35,289 | |
| Remuneration, social security and pensions | 62 | €51,856 | €40,498 | -€11,358 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,321 | €22,181 | -€140 | -0.6% |
| Other operating charges | 640/8 | €3,903 | €1,365 | -€2,538 | -65.0% |
| Gross operating margin | 9900 | €96,160 | €36,944 | -€59,217 | -61.6% |
| Operating profit (loss) | 9901 | €18,080 | -€27,100 | -€45,181 | |
| Financial income | 75/76B | €177 | €2,435 | +€2,258 | +1,273% |
| Recurring financial income | 75 | €177 | €2,435 | +€2,258 | +1,273% |
| Financial charges | 65/66B | €5,435 | €2,146 | -€3,289 | -60.5% |
| Recurring financial charges | 65 | €5,435 | €2,146 | -€3,289 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €12,823 | -€26,811 | -€39,633 | |
| Income taxes | 67/77 | €224 | €369 | +€145 | +64.9% |
| Profit (loss) for the period | 9904 | €12,599 | -€27,180 | -€39,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,599 | -€27,180 | -€39,779 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.