INTERIEURPUNT: 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.
INTERIEURPUNT
Largest movements
- Receivables within one year -€192,831
down €192,831 (-37.2%), from €518,771 to €325,940
of which Trade receivables: -€203,614
- Stocks and contracts -€59,802
down €59,802 (-22.8%), from €262,632 to €202,830
- Other debts -€103,599
down €103,599 (-33.0%), from €313,891 to €210,293
- Accrued charges and deferred income -€61,055
down €61,055 (-97.3%), from €62,779 to €1,724
- Trade debts -€37,612
down €37,612 (-87.4%), from €43,048 to €5,436
- Debts after one year -€32,328
down €32,328 (-33.3%), from €97,076 to €64,748
- Gross operating margin -€26,112
down €26,112 (-90.2%), from €28,943 to €2,831
- Financial charges -€19,124
down €19,124 (-92.8%), from €20,605 to €1,480
of which Financial charges: -€16,291
- Taxes -€4,543
no longer reported in 2024 (was €4,543)
- Depreciation +€3,337
up €3,337 (+96.7%), from €3,452 to €6,789
- Staff costs -€661
no longer reported in 2024 (was €661)
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.
Derived cash bridge
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 | €815,021 | €563,454 | -€251,567 | -30.9% |
| Fixed assets | 21/28 | €29,592 | €25,455 | -€4,138 | -14.0% |
| Tangible fixed assets | 22/27 | €29,592 | €25,455 | -€4,138 | -14.0% |
| Plant, machinery and equipment | 23 | €426 | - | -€426 | |
| Furniture and vehicles | 24 | €29,167 | €25,455 | -€3,712 | -12.7% |
| Current assets | 29/58 | €785,429 | €537,999 | -€247,429 | -31.5% |
| Stocks and contracts in progress | 3 | €262,632 | €202,830 | -€59,802 | -22.8% |
| Stocks | 30/36 | €262,632 | €202,830 | -€59,802 | -22.8% |
| Amounts receivable within one year | 40/41 | €518,771 | €325,940 | -€192,831 | -37.2% |
| Trade receivables | 40 | €518,771 | €315,157 | -€203,614 | -39.2% |
| Other amounts receivable | 41 | - | €10,783 | +€10,783 | |
| Cash at bank and in hand | 54/58 | €4,026 | €9,229 | +€5,204 | +129% |
| Total equity and liabilities | 10/49 | €815,021 | €563,454 | -€251,567 | -30.9% |
| Equity | 10/15 | €211,643 | €207,568 | -€4,075 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,958 | €199,505 | -€5,453 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €95,384 | €89,931 | -€5,453 | -5.7% |
| Distributable reserves | 133 | €107,714 | €107,714 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,915 | -€10,537 | +€1,378 | +11.6% |
| Provisions and deferred taxes | 16 | €19,150 | €17,787 | -€1,363 | -7.1% |
| Deferred taxes | 168 | €19,150 | €17,787 | -€1,363 | -7.1% |
| Amounts payable | 17/49 | €584,228 | €338,099 | -€246,128 | -42.1% |
| Amounts payable after more than one year | 17 | €97,076 | €64,748 | -€32,328 | -33.3% |
| Financial debts | 170/4 | €97,076 | €64,748 | -€32,328 | -33.3% |
| Amounts payable within one year | 42/48 | €424,372 | €271,627 | -€152,746 | -36.0% |
| Financial debts | 43 | €63,898 | €55,898 | -€8,000 | -12.5% |
| Credit institutions | 430/8 | €63,898 | €55,898 | -€8,000 | -12.5% |
| Trade debts | 44 | €43,048 | €5,436 | -€37,612 | -87.4% |
| Suppliers | 440/4 | €43,048 | €5,436 | -€37,612 | -87.4% |
| Taxes, remuneration and social security | 45 | €3,535 | - | -€3,535 | |
| Taxes | 450/3 | €3,535 | - | -€3,535 | |
| Other amounts payable | 47/48 | €313,891 | €210,293 | -€103,599 | -33.0% |
| Accrued charges and deferred income | 492/3 | €62,779 | €1,724 | -€61,055 | -97.3% |
| Non-recurring operating income | 76A | €28,783 | €18,267 | -€10,516 | -36.5% |
| Remuneration, social security and pensions | 62 | €661 | - | -€661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,452 | €6,789 | +€3,337 | +96.7% |
| Gross operating margin | 9900 | €28,943 | €2,831 | -€26,112 | -90.2% |
| Operating profit (loss) | 9901 | €24,829 | -€3,958 | -€28,788 | |
| Financial charges | 65/66B | €20,605 | €1,480 | -€19,124 | -92.8% |
| Recurring financial charges | 65 | €17,771 | €1,480 | -€16,291 | -91.7% |
| Non-recurring financial charges | 66B | €2,833 | - | -€2,833 | |
| Profit (loss) for the period before taxes | 9903 | €4,225 | -€5,439 | -€9,664 | |
| Transfer from deferred taxes | 780 | €850 | €1,363 | +€514 | +60.4% |
| Income taxes | 67/77 | €4,543 | - | -€4,543 | |
| Profit (loss) for the period | 9904 | €532 | -€4,075 | -€4,607 | |
| Transfer from tax-exempt reserves | 789 | €1,650 | €5,453 | +€3,803 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €2,182 | €1,378 | -€804 | -36.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.