INTERPHILA: 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.
What changed
INTERPHILA
NACE 47.789, Other retail sale of new goods
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€248
2023 · €886-€638
Equity
€545,259
2023 · €545,686-€427
Cash
€7,201
2023 · €5,265+€1,936
Balance sheet total
€564,871
2023 · €579,308-€14,437
Largest movements
Assets
- Tangible fixed assets -€44,609
down €44,609 (-18.6%), from €240,275 to €195,666
- Stocks and contracts +€28,000
up €28,000 (+44.2%), from €63,341 to €91,341
Equity and liabilities
- Debts after one year -€17,843
down €17,843 (-61.6%), from €28,984 to €11,141
Income statement
- Other operating charges +€988
up €988 (+21.4%), from €4,612 to €5,600
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.
Result 2023
€886
Gross operating margin
+€246
Depreciation
+€169
Other operating charges
-€988
Financial income
-€31
Financial charges
-€34
Result 2024
€248
raises the resultlowers the result
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.
From operations
+€20,453
Investment
+€0
Financing
-€18,517
Cash 2023
€5,265
From operations (derived)
+€20,453
Net result for the year
+€248
Depreciation
+€44,609
Stocks and contracts
-€28,000
Receivables within one year
-€236
Provisions
-€425
Trade debts
+€229
Smaller working-capital items
+€30
Advances received
+€3,590
Other debts
+€408
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
-€18,517
Debts after one year
-€17,843
Contributions, distributions and other
-€675
Cash 2024
€7,201
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €579,308 | €564,871 | -€14,437 | -2.5% |
| Fixed assets | 21/28 | €509,983 | €465,374 | -€44,609 | -8.7% |
| Tangible fixed assets | 22/27 | €240,275 | €195,666 | -€44,609 | -18.6% |
| Land and buildings | 22 | €240,275 | €195,666 | -€44,609 | -18.6% |
| Financial fixed assets | 28 | €269,708 | €269,708 | +€0 | 0.0% |
| Current assets | 29/58 | €69,325 | €99,497 | +€30,172 | +43.5% |
| Stocks and contracts in progress | 3 | €63,341 | €91,341 | +€28,000 | +44.2% |
| Stocks | 30/36 | €63,341 | €91,341 | +€28,000 | +44.2% |
| Amounts receivable within one year | 40/41 | €719 | €955 | +€236 | +32.8% |
| Other amounts receivable | 41 | €719 | €955 | +€236 | +32.8% |
| Cash at bank and in hand | 54/58 | €5,265 | €7,201 | +€1,936 | +36.8% |
| Total equity and liabilities | 10/49 | €579,308 | €564,871 | -€14,437 | -2.5% |
| Equity | 10/15 | €545,686 | €545,259 | -€427 | -0.1% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €238,231 | €238,231 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €22,000 | €22,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,000 | €22,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €171,102 | €171,102 | +€0 | 0.0% |
| Distributable reserves | 133 | €45,129 | €45,129 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €83,405 | €83,653 | +€248 | +0.3% |
| Investment grants | 15 | €4,050 | €3,375 | -€675 | -16.7% |
| Provisions and deferred taxes | 16 | €2,550 | €2,125 | -€425 | -16.7% |
| Deferred taxes | 168 | €2,550 | €2,125 | -€425 | -16.7% |
| Amounts payable | 17/49 | €31,072 | €17,487 | -€13,585 | -43.7% |
| Amounts payable after more than one year | 17 | €28,984 | €11,141 | -€17,843 | -61.6% |
| Financial debts | 170/4 | €28,984 | €11,141 | -€17,843 | -61.6% |
| Amounts payable within one year | 42/48 | €2,086 | €6,346 | +€4,260 | +204% |
| Trade debts | 44 | €77 | €306 | +€229 | +298% |
| Suppliers | 440/4 | €77 | €306 | +€229 | +298% |
| Advances received on contracts in progress | 46 | - | €3,590 | +€3,590 | |
| Taxes, remuneration and social security | 45 | €2,009 | €2,041 | +€32 | +1.6% |
| Taxes | 450/3 | €9 | €41 | +€32 | +360% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €408 | +€408 | |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,778 | €44,609 | -€169 | -0.4% |
| Other operating charges | 640/8 | €4,612 | €5,600 | +€988 | +21.4% |
| Gross operating margin | 9900 | €50,380 | €50,626 | +€246 | +0.5% |
| Operating profit (loss) | 9901 | €990 | €417 | -€573 | -57.9% |
| Financial income | 75/76B | €706 | €675 | -€31 | -4.4% |
| Recurring financial income | 75 | €706 | €675 | -€31 | -4.4% |
| Financial charges | 65/66B | €1,235 | €1,269 | +€34 | +2.8% |
| Recurring financial charges | 65 | €1,235 | €1,269 | +€34 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €461 | -€177 | -€638 | |
| Transfer from deferred taxes | 780 | €425 | €425 | = | 0.0% |
| Profit (loss) for the period | 9904 | €886 | €248 | -€638 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €886 | €248 | -€638 | -72.0% |
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 15 October 2026 via checked.be.