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INTERKIM: 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.

What changed

INTERKIM

BE 0429.557.768
NACE 32.123, Manufacture of jewellery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,933
2024 · €107,859-€77,926
Equity
-€118,200
2024 · -€148,134+€29,933
Cash
€77,864
2024 · €60,718+€17,145
Balance sheet total
€93,346
2024 · €76,080+€17,266

Largest movements

2024 to 2025
Assets
  • Cash +€17,145

    up €17,145 (+28.2%), from €60,718 to €77,864

    mainly Net result for the year (+€29,933) and Receivables within one year (+€20)

Equity and liabilities
  • Profit (loss) carried forward +€29,933

    up €29,933 (+6.8%), from -€442,134 to -€412,200

  • Trade debts -€9,301

    down €9,301 (-79.2%), from €11,746 to €2,446

  • Other debts -€3,000

    down €3,000 (-13.9%), from €21,626 to €18,626

Income statement
  • Gross operating margin -€79,267

    down €79,267 (-67.2%), from €118,012 to €38,745

  • Financial charges -€2,504

    down €2,504 (-22.0%), from €11,397 to €8,893

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €107,859
Gross operating margin -€79,267
Other operating charges -€80
Financial income -€1,083
Financial charges +€2,504
Result 2025 €29,933

Cash bridge derived

cash 2024 to 2025

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.

From operations +€17,145
Investment €0
Financing €0
Cash 2024 €60,718
Net result for the year +€29,933
Receivables within one year +€20
Deferred charges and accrued income -€140
Trade debts -€9,301
Tax, wage and social debts -€367
Other debts -€3,000
Cash 2025 €77,864
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €76,080 €93,346 +€17,266 +22.7%
Fixed assets 21/28 €0 - =
Intangible fixed assets 21 €0 - =
Current assets 29/58 €76,080 €93,346 +€17,266 +22.7%
Stocks and contracts in progress 3 €12,000 €12,000 = 0.0%
Stocks 30/36 €12,000 €12,000 = 0.0%
Amounts receivable within one year 40/41 €3,362 €3,342 -€20 -0.6%
Trade receivables 40 €2,348 €2,391 +€43 +1.8%
Other amounts receivable 41 €1,014 €951 -€63 -6.2%
Cash at bank and in hand 54/58 €60,718 €77,864 +€17,145 +28.2%
Deferred charges and accrued income 490/1 - €140 +€140
Total equity and liabilities 10/49 €76,080 €93,346 +€17,266 +22.7%
Equity 10/15 -€148,134 -€118,200 +€29,933 +20.2%
Contributions 10/11 €294,000 €294,000 = 0.0%
Capital 10 €294,000 €294,000 = 0.0%
Issued capital 100 €294,000 €294,000 = 0.0%
Profit (loss) carried forward 14 -€442,134 -€412,200 +€29,933 +6.8%
Amounts payable 17/49 €224,214 €211,546 -€12,667 -5.6%
Amounts payable after more than one year 17 €188,985 €188,985 = 0.0%
Financial debts 170/4 €188,985 €188,985 = 0.0%
Amounts payable within one year 42/48 €35,229 €22,561 -€12,667 -36.0%
Trade debts 44 €11,746 €2,446 -€9,301 -79.2%
Suppliers 440/4 €11,746 €2,446 -€9,301 -79.2%
Advances received on contracts in progress 46 €250 €250 = 0.0%
Taxes, remuneration and social security 45 €1,606 €1,240 -€367 -22.8%
Taxes 450/3 €1,606 €1,240 -€367 -22.8%
Other amounts payable 47/48 €21,626 €18,626 -€3,000 -13.9%
Accrued charges and deferred income 492/3 €0 - =
Non-recurring operating income 76A €51,647 - -€51,647
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €0 - =
Other operating charges 640/8 €513 €593 +€80 +15.6%
Gross operating margin 9900 €118,012 €38,745 -€79,267 -67.2%
Operating profit (loss) 9901 €117,499 €38,151 -€79,347 -67.5%
Financial income 75/76B €1,758 €674 -€1,083 -61.6%
Recurring financial income 75 €258 €674 +€417 +161.6%
Non-recurring financial income 76B €1,500 - -€1,500
Financial charges 65/66B €11,397 €8,893 -€2,504 -22.0%
Recurring financial charges 65 €11,397 €8,893 -€2,504 -22.0%
Profit (loss) for the period before taxes 9903 €107,859 €29,933 -€77,926 -72.2%
Profit (loss) for the period 9904 €107,859 €29,933 -€77,926 -72.2%
Profit (loss) for the period to be appropriated 9905 €107,859 €29,933 -€77,926 -72.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.