INTERSTUDIO: what changed
Two fiscal 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.
INTERSTUDIO
Largest movements
- Receivables within one year -€14,730
down €14,730 (-38.2%), from €38,552 to €23,822
of which Trade receivables: -€17,356
- Stocks and contracts -€10,288
down €10,288 (-5.7%), from €180,218 to €169,930
- Other debts +€49,175
up €49,175 (+11.3%), from €435,310 to €484,485
- Tax, wage and social debts -€28,932
down €28,932 (-35.8%), from €80,769 to €51,837
- Profit (loss) carried forward -€22,975
down €22,975 (-6.8%), from -€339,325 to -€362,300
- Short-term financial debts -€11,238
down €11,238 (-16.4%), from €68,452 to €57,214
- Trade debts -€11,048
no longer reported in 2025 (was €11,048)
- Staff costs +€13,288
new in 2025: €13,288
- Gross operating margin -€8,056
down €8,056 (-493.9%), from -€1,631 to -€9,687
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,208 | €508,190 | -€25,018 | -4.7% |
| Fixed assets | 21/28 | €314,438 | €314,438 | = | 0.0% |
| Tangible fixed assets | 22/27 | €312,188 | €312,188 | = | 0.0% |
| Land and buildings | 22 | €289,528 | €289,528 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,536 | €7,536 | = | 0.0% |
| Furniture and vehicles | 24 | €15,124 | €15,124 | = | 0.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €218,770 | €193,752 | -€25,018 | -11.4% |
| Stocks and contracts in progress | 3 | €180,218 | €169,930 | -€10,288 | -5.7% |
| Stocks | 30/36 | €180,218 | €169,930 | -€10,288 | -5.7% |
| Amounts receivable within one year | 40/41 | €38,552 | €23,822 | -€14,730 | -38.2% |
| Trade receivables | 40 | €17,356 | - | -€17,356 | |
| Other amounts receivable | 41 | €21,196 | €23,822 | +€2,626 | +12.4% |
| Total equity and liabilities | 10/49 | €533,208 | €508,190 | -€25,018 | -4.7% |
| Equity | 10/15 | -€62,371 | -€85,346 | -€22,975 | -36.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €8,362 | €8,362 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €6,875 | €6,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,325 | -€362,300 | -€22,975 | -6.8% |
| Amounts payable | 17/49 | €595,579 | €593,536 | -€2,043 | -0.3% |
| Amounts payable within one year | 42/48 | €595,579 | €593,536 | -€2,043 | -0.3% |
| Financial debts | 43 | €68,452 | €57,214 | -€11,238 | -16.4% |
| Credit institutions | 430/8 | €68,452 | €57,214 | -€11,238 | -16.4% |
| Trade debts | 44 | €11,048 | - | -€11,048 | |
| Suppliers | 440/4 | €11,048 | - | -€11,048 | |
| Taxes, remuneration and social security | 45 | €80,769 | €51,837 | -€28,932 | -35.8% |
| Taxes | 450/3 | €80,769 | €51,837 | -€28,932 | -35.8% |
| Other amounts payable | 47/48 | €435,310 | €484,485 | +€49,175 | +11.3% |
| Remuneration, social security and pensions | 62 | - | €13,288 | +€13,288 | |
| Gross operating margin | 9900 | -€1,631 | -€9,687 | -€8,056 | -493.9% |
| Operating profit (loss) | 9901 | -€1,631 | -€22,975 | -€21,344 | -1308.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,631 | -€22,975 | -€21,344 | -1308.6% |
| Profit (loss) for the period | 9904 | -€1,631 | -€22,975 | -€21,344 | -1308.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,631 | -€22,975 | -€21,344 | -1308.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.