INTERPRES: 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.
INTERPRES
Largest movements
- Current investments -€700,000
down €700,000 (-73.7%), from €950,000 to €250,000
- Cash +€156,125
up €156,125 (+98.9%), from €157,836 to €313,961
mainly Current investments (+€700,000) and Net result for the year (+€139,239)
- Receivables within one year -€61,928
down €61,928 (-48.6%), from €127,403 to €65,475
of which Other amounts receivable: -€62,347
- Tangible fixed assets +€38,546
up €38,546 (+21.2%), from €181,426 to €219,971
of which Land and buildings: +€40,336
- Deferred charges and accrued income +€19,169
up €19,169 (+113%), from €16,976 to €36,145
- Reserves -€571,700
down €571,700 (-40.4%), from €1.4m to €844,713
of which Distributable reserves: -€655,900
- Tax, wage and social debts +€24,093
up €24,093 (+172%), from €13,975 to €38,069
- Other operating charges +€9,145
up €9,145 (+97.7%), from €9,357 to €18,501
- Gross operating margin -€6,584
down €6,584 (-3.1%), from €215,642 to €209,058
- Financial income -€6,202
down €6,202 (-24.3%), from €25,497 to €19,294
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 | €1,433,640 | €885,552 | -€548,088 | -38.2% |
| Fixed assets | 21/28 | €181,426 | €219,971 | +€38,546 | +21.2% |
| Tangible fixed assets | 22/27 | €181,426 | €219,971 | +€38,546 | +21.2% |
| Land and buildings | 22 | €167,124 | €207,460 | +€40,336 | +24.1% |
| Plant, machinery and equipment | 23 | €14,302 | €12,512 | -€1,790 | -12.5% |
| Current assets | 29/58 | €1,252,215 | €665,581 | -€586,634 | -46.8% |
| Amounts receivable within one year | 40/41 | €127,403 | €65,475 | -€61,928 | -48.6% |
| Trade receivables | 40 | €21,059 | €21,478 | +€419 | +2.0% |
| Other amounts receivable | 41 | €106,344 | €43,997 | -€62,347 | -58.6% |
| Current investments | 50/53 | €950,000 | €250,000 | -€700,000 | -73.7% |
| Cash at bank and in hand | 54/58 | €157,836 | €313,961 | +€156,125 | +98.9% |
| Deferred charges and accrued income | 490/1 | €16,976 | €36,145 | +€19,169 | +113% |
| Total equity and liabilities | 10/49 | €1,433,640 | €885,552 | -€548,088 | -38.2% |
| Equity | 10/15 | €1,416,679 | €845,018 | -€571,661 | -40.4% |
| Reserves | 13 | €1,416,413 | €844,713 | -€571,700 | -40.4% |
| Tax-exempt reserves | 132 | €239,970 | €324,170 | +€84,200 | +35.1% |
| Distributable reserves | 133 | €1,176,443 | €520,543 | -€655,900 | -55.8% |
| Profit (loss) carried forward | 14 | €266 | €305 | +€39 | +14.5% |
| Amounts payable | 17/49 | €16,961 | €40,534 | +€23,573 | +139% |
| Amounts payable within one year | 42/48 | €16,961 | €40,534 | +€23,573 | +139% |
| Trade debts | 44 | €2,986 | €2,466 | -€520 | -17.4% |
| Suppliers | 440/4 | €2,986 | €2,466 | -€520 | -17.4% |
| Taxes, remuneration and social security | 45 | €13,975 | €38,069 | +€24,093 | +172% |
| Taxes | 450/3 | €13,975 | €38,069 | +€24,093 | +172% |
| Non-recurring operating income | 76A | - | €18,321 | +€18,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,894 | €10,132 | -€762 | -7.0% |
| Other operating charges | 640/8 | €9,357 | €18,501 | +€9,145 | +97.7% |
| Gross operating margin | 9900 | €215,642 | €209,058 | -€6,584 | -3.1% |
| Operating profit (loss) | 9901 | €195,391 | €180,425 | -€14,967 | -7.7% |
| Financial income | 75/76B | €25,497 | €19,294 | -€6,202 | -24.3% |
| Recurring financial income | 75 | €25,497 | €19,294 | -€6,202 | -24.3% |
| Financial charges | 65/66B | €4,126 | €4,060 | -€66 | -1.6% |
| Recurring financial charges | 65 | €4,126 | €4,060 | -€66 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €216,762 | €195,659 | -€21,103 | -9.7% |
| Income taxes | 67/77 | €56,033 | €56,420 | +€387 | +0.7% |
| Profit (loss) for the period | 9904 | €160,729 | €139,239 | -€21,490 | -13.4% |
| Transfer to tax-exempt reserves | 689 | €138,930 | €84,200 | -€54,730 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,799 | €55,039 | +€33,240 | +152% |
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 18 October 2026 via checked.be.