INTERPAN: 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.
INTERPAN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€1.0m
up €1.0m (+478%), from €209,712 to €1.2m
of which Other amounts payable: +€1.0m
- Other debts -€944,603
down €944,603 (-89.4%), from €1.1m to €111,564
- Trade debts -€74,106
down €74,106 (-87.6%), from €84,622 to €10,516
- Reserves +€18,553
up €18,553 (+4.5%), from €411,475 to €430,028
of which Distributable reserves: +€19,386
- Gross operating margin +€24,044
up €24,044 (+22.6%), from €106,352 to €130,396
- Financial charges +€8,159
up €8,159 (+130%), from €6,264 to €14,423
- Other operating charges +€3,166
up €3,166 (+78.4%), from €4,040 to €7,206
- Depreciation -€1,460
down €1,460 (-1.6%), from €92,560 to €91,100
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 | €1,839,958 | €1,838,235 | -€1,723 | -0.1% |
| Fixed assets | 21/28 | €1,763,393 | €1,777,605 | +€14,212 | +0.8% |
| Tangible fixed assets | 22/27 | €1,763,393 | €1,777,605 | +€14,212 | +0.8% |
| Land and buildings | 22 | €1,633,248 | €1,677,082 | +€43,834 | +2.7% |
| Plant, machinery and equipment | 23 | €56,243 | €48,147 | -€8,096 | -14.4% |
| Furniture and vehicles | 24 | €73,901 | €52,376 | -€21,525 | -29.1% |
| Current assets | 29/58 | €76,565 | €60,630 | -€15,935 | -20.8% |
| Stocks and contracts in progress | 3 | €6,240 | €0 | -€6,240 | -100% |
| Stocks | 30/36 | €6,240 | €0 | -€6,240 | -100% |
| Amounts receivable within one year | 40/41 | €32,571 | €15,880 | -€16,690 | -51.2% |
| Trade receivables | 40 | €30,663 | €11,719 | -€18,944 | -61.8% |
| Other amounts receivable | 41 | €1,907 | €4,161 | +€2,253 | +118% |
| Current investments | 50/53 | €72 | €72 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,683 | €40,478 | +€5,795 | +16.7% |
| Deferred charges and accrued income | 490/1 | €3,000 | €4,200 | +€1,200 | +40.0% |
| Total equity and liabilities | 10/49 | €1,839,958 | €1,838,235 | -€1,723 | -0.1% |
| Equity | 10/15 | €430,025 | €448,578 | +€18,553 | +4.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €411,475 | €430,028 | +€18,553 | +4.5% |
| Tax-exempt reserves | 132 | €44,410 | €43,578 | -€832 | -1.9% |
| Distributable reserves | 133 | €367,065 | €386,451 | +€19,386 | +5.3% |
| Provisions and deferred taxes | 16 | €8,792 | €8,515 | -€278 | -3.2% |
| Deferred taxes | 168 | €8,792 | €8,515 | -€278 | -3.2% |
| Amounts payable | 17/49 | €1,401,141 | €1,381,142 | -€19,999 | -1.4% |
| Amounts payable after more than one year | 17 | €209,712 | €1,212,845 | +€1.0m | +478% |
| Financial debts | 170/4 | €209,712 | €173,668 | -€36,044 | -17.2% |
| Other amounts payable | 178/9 | - | €1,039,177 | +€1.0m | |
| Amounts payable within one year | 42/48 | €1,191,429 | €165,871 | -€1.0m | -86.1% |
| Current portion of amounts payable after more than one year | 42 | €50,018 | €37,849 | -€12,169 | -24.3% |
| Trade debts | 44 | €84,622 | €10,516 | -€74,106 | -87.6% |
| Suppliers | 440/4 | €84,622 | €10,516 | -€74,106 | -87.6% |
| Taxes, remuneration and social security | 45 | €622 | €5,942 | +€5,320 | +855% |
| Taxes | 450/3 | €622 | €5,942 | +€5,320 | +855% |
| Other amounts payable | 47/48 | €1,056,166 | €111,564 | -€944,603 | -89.4% |
| Accrued charges and deferred income | 492/3 | €0 | €2,427 | +€2,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,560 | €91,100 | -€1,460 | -1.6% |
| Other operating charges | 640/8 | €4,040 | €7,206 | +€3,166 | +78.4% |
| Gross operating margin | 9900 | €106,352 | €130,396 | +€24,044 | +22.6% |
| Operating profit (loss) | 9901 | €9,751 | €32,090 | +€22,339 | +229% |
| Financial income | 75/76B | €0 | €609 | +€609 | |
| Recurring financial income | 75 | €0 | €609 | +€609 | |
| Financial charges | 65/66B | €6,264 | €14,423 | +€8,159 | +130% |
| Recurring financial charges | 65 | €6,264 | €14,423 | +€8,159 | +130% |
| Profit (loss) for the period before taxes | 9903 | €3,488 | €18,276 | +€14,788 | +424% |
| Transfer from deferred taxes | 780 | €285 | €278 | -€8 | -2.6% |
| Profit (loss) for the period | 9904 | €3,773 | €18,553 | +€14,781 | +392% |
| Transfer from tax-exempt reserves | 789 | €855 | €832 | -€23 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,628 | €19,386 | +€14,758 | +319% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.