INTERSPORTIF IMMO: 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.
INTERSPORTIF IMMO
Largest movements
- Cash -€11,124
down €11,124 (-18.7%), from €59,538 to €48,414
mainly Other debts (-€40,000) and Investment in fixed assets (net) (-€18,755)
- Receivables within one year -€10,753
down €10,753 (-79.9%), from €13,456 to €2,703
of which Other amounts receivable: -€12,328
- Other debts -€40,000
down €40,000 (-100%), from €40,000 to €0
- Reserves +€38,781
up €38,781 (+11.5%), from €337,516 to €376,297
of which Distributable reserves: +€40,058
- Accrued charges and deferred income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Other operating charges +€26,288
up €26,288 (+271%), from €9,698 to €35,985
- Gross operating margin +€11,374
up €11,374 (+12.0%), from €94,560 to €105,934
- Financial income -€2,461
down €2,461 (-100%), from €2,461 to €0
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 | €906,120 | €889,566 | -€16,553 | -1.8% |
| Fixed assets | 21/28 | €829,561 | €834,839 | +€5,278 | +0.6% |
| Tangible fixed assets | 22/27 | €829,561 | €834,839 | +€5,278 | +0.6% |
| Land and buildings | 22 | €829,561 | €834,839 | +€5,278 | +0.6% |
| Current assets | 29/58 | €76,559 | €54,727 | -€21,832 | -28.5% |
| Amounts receivable within one year | 40/41 | €13,456 | €2,703 | -€10,753 | -79.9% |
| Trade receivables | 40 | €0 | €1,574 | +€1,574 | |
| Other amounts receivable | 41 | €13,456 | €1,129 | -€12,328 | -91.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €59,538 | €48,414 | -€11,124 | -18.7% |
| Deferred charges and accrued income | 490/1 | €3,565 | €3,610 | +€45 | +1.3% |
| Total equity and liabilities | 10/49 | €906,120 | €889,566 | -€16,553 | -1.8% |
| Equity | 10/15 | €700,016 | €738,797 | +€38,781 | +5.5% |
| Contributions | 10/11 | €362,500 | €362,500 | = | 0.0% |
| Capital | 10 | €362,500 | €362,500 | = | 0.0% |
| Issued capital | 100 | €362,500 | €362,500 | = | 0.0% |
| Reserves | 13 | €337,516 | €376,297 | +€38,781 | +11.5% |
| Non-distributable reserves | 130/1 | €19,820 | €22,320 | +€2,500 | +12.6% |
| Legal reserve | 130 | €19,820 | €22,320 | +€2,500 | +12.6% |
| Tax-exempt reserves | 132 | €11,331 | €7,554 | -€3,777 | -33.3% |
| Distributable reserves | 133 | €306,365 | €346,423 | +€40,058 | +13.1% |
| Provisions and deferred taxes | 16 | €5,837 | €3,892 | -€1,946 | -33.3% |
| Deferred taxes | 168 | €5,837 | €3,892 | -€1,946 | -33.3% |
| Amounts payable | 17/49 | €200,267 | €146,878 | -€53,389 | -26.7% |
| Amounts payable after more than one year | 17 | €140,724 | €140,724 | = | 0.0% |
| Financial debts | 170/4 | €140,724 | €140,724 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,543 | €6,154 | -€43,389 | -87.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €8,782 | €2,419 | -€6,363 | -72.5% |
| Suppliers | 440/4 | €8,782 | €2,419 | -€6,363 | -72.5% |
| Taxes, remuneration and social security | 45 | €760 | €3,735 | +€2,974 | +391% |
| Taxes | 450/3 | €760 | €3,735 | +€2,974 | +391% |
| Other amounts payable | 47/48 | €40,000 | €0 | -€40,000 | -100% |
| Accrued charges and deferred income | 492/3 | €10,000 | €0 | -€10,000 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,677 | €13,476 | +€799 | +6.3% |
| Other operating charges | 640/8 | €9,698 | €35,985 | +€26,288 | +271% |
| Gross operating margin | 9900 | €94,560 | €105,934 | +€11,374 | +12.0% |
| Operating profit (loss) | 9901 | €72,185 | €56,472 | -€15,713 | -21.8% |
| Financial income | 75/76B | €2,461 | €0 | -€2,461 | -100% |
| Recurring financial income | 75 | €2,461 | €0 | -€2,461 | -100% |
| Financial charges | 65/66B | €278 | €92 | -€186 | -66.9% |
| Recurring financial charges | 65 | €278 | €92 | -€186 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €74,369 | €56,381 | -€17,988 | -24.2% |
| Transfer from deferred taxes | 780 | €1,946 | €1,946 | = | 0.0% |
| Income taxes | 67/77 | €19,865 | €19,545 | -€319 | -1.6% |
| Profit (loss) for the period | 9904 | €56,450 | €38,781 | -€17,669 | -31.3% |
| Transfer from tax-exempt reserves | 789 | €3,777 | €3,777 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,227 | €42,558 | -€17,669 | -29.3% |
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 28 October 2026 via checked.be.