Interieur Gernaey: 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 Gernaey
Largest movements
- Stocks and contracts -€20,096
down €20,096 (-40.9%), from €49,191 to €29,095
of which Contracts in progress: -€17,000
- Cash +€16,370
up €16,370 (+61.4%), from €26,679 to €43,049
mainly Stocks and contracts (+€20,096) and Other debts (+€16,576)
- Receivables within one year +€16,117
up €16,117 (+94.7%), from €17,020 to €33,137
of which Trade receivables: +€11,680
- Deferred charges and accrued income -€4,195
down €4,195 (-100%), from €4,195 to €0
- Tangible fixed assets -€3,716
down €3,716 (-3.9%), from €94,689 to €90,973
of which Land and buildings: -€10,749
- Reserves -€24,597
down €24,597 (-43.9%), from €55,982 to €31,385
of which Distributable reserves: -€23,597
- Other debts +€16,576
up €16,576 (+137%), from €12,140 to €28,715
- Debts after one year +€4,293
up €4,293 (+5.7%), from €74,923 to €79,215
- Tax, wage and social debts +€4,280
up €4,280 (+196%), from €2,181 to €6,461
- Current portion of long-term debt +€2,896
up €2,896 (+12.9%), from €22,479 to €25,376
- Depreciation -€3,979
down €3,979 (-20.4%), from €19,541 to €15,562
- Taxes -€2,328
down €2,328 (-78.0%), from €2,983 to €655
- Other operating charges +€869
up €869 (+39.9%), from €2,176 to €3,045
- Financial charges +€752
up €752 (+22.0%), from €3,424 to €4,176
- Gross operating margin -€534
down €534 (-2.2%), from €24,479 to €23,945
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 | €191,775 | €196,254 | +€4,479 | +2.3% |
| Fixed assets | 21/28 | €94,689 | €90,973 | -€3,716 | -3.9% |
| Tangible fixed assets | 22/27 | €94,689 | €90,973 | -€3,716 | -3.9% |
| Land and buildings | 22 | €70,495 | €59,746 | -€10,749 | -15.2% |
| Plant, machinery and equipment | 23 | €4,891 | €3,421 | -€1,469 | -30.0% |
| Furniture and vehicles | 24 | €11,652 | €27,806 | +€16,154 | +139% |
| Other tangible fixed assets | 26 | €7,652 | €0 | -€7,652 | -100% |
| Current assets | 29/58 | €97,086 | €105,281 | +€8,195 | +8.4% |
| Stocks and contracts in progress | 3 | €49,191 | €29,095 | -€20,096 | -40.9% |
| Stocks | 30/36 | €26,191 | €23,095 | -€3,096 | -11.8% |
| Contracts in progress | 37 | €23,000 | €6,000 | -€17,000 | -73.9% |
| Amounts receivable within one year | 40/41 | €17,020 | €33,137 | +€16,117 | +94.7% |
| Trade receivables | 40 | €6,063 | €17,744 | +€11,680 | +193% |
| Other amounts receivable | 41 | €10,957 | €15,393 | +€4,436 | +40.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,679 | €43,049 | +€16,370 | +61.4% |
| Deferred charges and accrued income | 490/1 | €4,195 | €0 | -€4,195 | -100% |
| Total equity and liabilities | 10/49 | €191,775 | €196,254 | +€4,479 | +2.3% |
| Equity | 10/15 | €67,831 | €43,785 | -€24,046 | -35.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,982 | €31,385 | -€24,597 | -43.9% |
| Tax-exempt reserves | 132 | €2,061 | €1,062 | -€999 | -48.5% |
| Distributable reserves | 133 | €53,921 | €30,323 | -€23,597 | -43.8% |
| Profit (loss) carried forward | 14 | -€551 | €0 | +€551 | |
| Provisions and deferred taxes | 16 | €515 | €256 | -€260 | -50.4% |
| Deferred taxes | 168 | €515 | €256 | -€260 | -50.4% |
| Amounts payable | 17/49 | €123,429 | €152,213 | +€28,784 | +23.3% |
| Amounts payable after more than one year | 17 | €74,923 | €79,215 | +€4,293 | +5.7% |
| Financial debts | 170/4 | €74,923 | €79,215 | +€4,293 | +5.7% |
| Amounts payable within one year | 42/48 | €48,404 | €72,998 | +€24,594 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €22,479 | €25,376 | +€2,896 | +12.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,604 | €12,447 | +€843 | +7.3% |
| Suppliers | 440/4 | €11,604 | €12,447 | +€843 | +7.3% |
| Taxes, remuneration and social security | 45 | €2,181 | €6,461 | +€4,280 | +196% |
| Taxes | 450/3 | €2,181 | €6,461 | +€4,280 | +196% |
| Other amounts payable | 47/48 | €12,140 | €28,715 | +€16,576 | +137% |
| Accrued charges and deferred income | 492/3 | €102 | €0 | -€102 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,541 | €15,562 | -€3,979 | -20.4% |
| Other operating charges | 640/8 | €2,176 | €3,045 | +€869 | +39.9% |
| Non-recurring operating charges | 66A | €395 | €0 | -€395 | -100% |
| Gross operating margin | 9900 | €24,479 | €23,945 | -€534 | -2.2% |
| Operating profit (loss) | 9901 | €2,368 | €5,338 | +€2,971 | +125% |
| Financial income | 75/76B | €552 | €188 | -€364 | -66.0% |
| Recurring financial income | 75 | €552 | €188 | -€364 | -66.0% |
| Financial charges | 65/66B | €3,424 | €4,176 | +€752 | +22.0% |
| Recurring financial charges | 65 | €3,424 | €4,176 | +€752 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€505 | €1,350 | +€1,855 | |
| Transfer from deferred taxes | 780 | €329 | €260 | -€69 | -21.0% |
| Income taxes | 67/77 | €2,983 | €655 | -€2,328 | -78.0% |
| Profit (loss) for the period | 9904 | -€3,159 | €954 | +€4,113 | |
| Transfer from tax-exempt reserves | 789 | €1,315 | €999 | -€315 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,845 | €1,954 | +€3,798 |
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 19 October 2026 via checked.be.