INTERPLAN: 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.
INTERPLAN
Largest movements
- Cash +€6,358
up €6,358 (+19.9%), from €31,893 to €38,251
mainly Advances received (+€59,175) and Other debts (+€31,396)
- Tangible fixed assets -€5,905
down €5,905 (-8.0%), from €74,080 to €68,175
of which Land and buildings: -€16,618
- Current investments +€3,358
up €3,358 (+1.8%), from €187,000 to €190,358
- Accrued charges and deferred income -€73,481
down €73,481 (-100%), from €73,481 to €0
- Advances received +€59,175
new in 2025: €59,175
- Reserves +€44,681
up €44,681 (+607%), from €7,359 to €52,040
of which Distributable reserves: +€44,681
- Profit (loss) carried forward -€37,548
down €37,548 (-100%), from €37,548 to €0
- Other debts +€31,396
up €31,396 (+49.1%), from €63,898 to €95,294
- Gross operating margin +€8,851
up €8,851 (+29.2%), from €30,309 to €39,161
- Depreciation +€3,643
up €3,643 (+16.7%), from €21,763 to €25,405
- Taxes +€1,471
up €1,471 (+335%), from €439 to €1,910
- Financial charges -€1,199
down €1,199 (-18.7%), from €6,397 to €5,198
- Financial income +€915
up €915 (+21.3%), from €4,299 to €5,214
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 | €301,579 | €303,490 | +€1,911 | +0.6% |
| Fixed assets | 21/28 | €74,080 | €68,175 | -€5,905 | -8.0% |
| Tangible fixed assets | 22/27 | €74,080 | €68,175 | -€5,905 | -8.0% |
| Land and buildings | 22 | €49,855 | €33,237 | -€16,618 | -33.3% |
| Plant, machinery and equipment | 23 | €2,571 | €9,163 | +€6,592 | +256% |
| Furniture and vehicles | 24 | €21,654 | €25,775 | +€4,121 | +19.0% |
| Current assets | 29/58 | €227,499 | €235,316 | +€7,816 | +3.4% |
| Stocks and contracts in progress | 3 | €1,604 | €1,288 | -€316 | -19.7% |
| Stocks | 30/36 | €1,604 | €1,288 | -€316 | -19.7% |
| Amounts receivable within one year | 40/41 | €3,075 | €1,725 | -€1,351 | -43.9% |
| Other amounts receivable | 41 | €3,075 | €1,725 | -€1,351 | -43.9% |
| Current investments | 50/53 | €187,000 | €190,358 | +€3,358 | +1.8% |
| Cash at bank and in hand | 54/58 | €31,893 | €38,251 | +€6,358 | +19.9% |
| Deferred charges and accrued income | 490/1 | €3,927 | €3,694 | -€233 | -5.9% |
| Total equity and liabilities | 10/49 | €301,579 | €303,490 | +€1,911 | +0.6% |
| Equity | 10/15 | €63,500 | €70,632 | +€7,133 | +11.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,359 | €52,040 | +€44,681 | +607% |
| Tax-exempt reserves | 132 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €46,540 | +€44,681 | +2,403% |
| Profit (loss) carried forward | 14 | €37,548 | €0 | -€37,548 | -100% |
| Amounts payable | 17/49 | €238,080 | €232,858 | -€5,222 | -2.2% |
| Amounts payable after more than one year | 17 | €73,397 | €51,662 | -€21,735 | -29.6% |
| Financial debts | 170/4 | €73,397 | €51,662 | -€21,735 | -29.6% |
| Amounts payable within one year | 42/48 | €91,201 | €181,196 | +€89,995 | +98.7% |
| Current portion of amounts payable after more than one year | 42 | €20,507 | €21,735 | +€1,228 | +6.0% |
| Trade debts | 44 | €6,796 | €4,506 | -€2,291 | -33.7% |
| Suppliers | 440/4 | €6,796 | €4,506 | -€2,291 | -33.7% |
| Advances received on contracts in progress | 46 | - | €59,175 | +€59,175 | |
| Taxes, remuneration and social security | 45 | - | €487 | +€487 | |
| Taxes | 450/3 | - | €487 | +€487 | |
| Other amounts payable | 47/48 | €63,898 | €95,294 | +€31,396 | +49.1% |
| Accrued charges and deferred income | 492/3 | €73,481 | €0 | -€73,481 | -100% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,763 | €25,405 | +€3,643 | +16.7% |
| Other operating charges | 640/8 | €4,528 | €4,729 | +€201 | +4.4% |
| Gross operating margin | 9900 | €30,309 | €39,161 | +€8,851 | +29.2% |
| Operating profit (loss) | 9901 | €4,018 | €9,026 | +€5,007 | +125% |
| Financial income | 75/76B | €4,299 | €5,214 | +€915 | +21.3% |
| Recurring financial income | 75 | €4,299 | €5,214 | +€915 | +21.3% |
| Financial charges | 65/66B | €6,397 | €5,198 | -€1,199 | -18.7% |
| Recurring financial charges | 65 | €6,397 | €5,198 | -€1,199 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €1,920 | €9,042 | +€7,122 | +371% |
| Income taxes | 67/77 | €439 | €1,910 | +€1,471 | +335% |
| Profit (loss) for the period | 9904 | €1,482 | €7,133 | +€5,651 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €1,482 | €7,133 | +€5,651 | +381% |
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 24 October 2026 via checked.be.