Al Intissar.B: 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.
Al Intissar.B
Largest movements
- Tangible fixed assets +€87,855
up €87,855 (+29.5%), from €298,094 to €385,949
of which Land and buildings: +€88,400
- Cash -€32,940
down €32,940 (-90.1%), from €36,580 to €3,640
mainly Investment in fixed assets (net) (-€94,640) and Net result for the year (-€53,817)
- Receivables within one year -€25,721
down €25,721 (-58.7%), from €43,784 to €18,062
of which Trade receivables: -€31,000
- Stocks and contracts -€11,000
down €11,000 (-29.3%), from €37,500 to €26,500
- Revaluation surpluses +€94,640
new in 2025: €94,640
- Reserves -€53,817
down €53,817 (-15.2%), from €354,505 to €300,688
of which Distributable reserves: -€53,817
- Trade debts -€29,915
down €29,915 (-95.7%), from €31,275 to €1,360
- Tax, wage and social debts +€7,935
up €7,935 (+125%), from €6,333 to €14,268
of which Remuneration and social security: +€8,156
- Gross operating margin -€34,312
down €34,312 (-527%), from -€6,512 to -€40,824
- Taxes +€7,612
up €7,612, from -€6,700 to €912
- Other operating charges +€2,559
up €2,559 (+120%), from €2,132 to €4,691
- Depreciation -€628
down €628 (-8.5%), from €7,413 to €6,785
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 | €416,913 | €435,757 | +€18,844 | +4.5% |
| Fixed assets | 21/28 | €298,094 | €385,949 | +€87,855 | +29.5% |
| Tangible fixed assets | 22/27 | €298,094 | €385,949 | +€87,855 | +29.5% |
| Land and buildings | 22 | €296,600 | €385,000 | +€88,400 | +29.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,494 | €949 | -€545 | -36.5% |
| Current assets | 29/58 | €118,819 | €49,808 | -€69,011 | -58.1% |
| Stocks and contracts in progress | 3 | €37,500 | €26,500 | -€11,000 | -29.3% |
| Stocks | 30/36 | €37,500 | €26,500 | -€11,000 | -29.3% |
| Amounts receivable within one year | 40/41 | €43,784 | €18,062 | -€25,721 | -58.7% |
| Trade receivables | 40 | €31,000 | - | -€31,000 | |
| Other amounts receivable | 41 | €12,784 | €18,062 | +€5,279 | +41.3% |
| Cash at bank and in hand | 54/58 | €36,580 | €3,640 | -€32,940 | -90.1% |
| Deferred charges and accrued income | 490/1 | €955 | €1,606 | +€651 | +68.1% |
| Total equity and liabilities | 10/49 | €416,913 | €435,757 | +€18,844 | +4.5% |
| Equity | 10/15 | €379,305 | €420,128 | +€40,823 | +10.8% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Revaluation surpluses | 12 | - | €94,640 | +€94,640 | |
| Reserves | 13 | €354,505 | €300,688 | -€53,817 | -15.2% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €350,785 | €296,968 | -€53,817 | -15.3% |
| Amounts payable | 17/49 | €37,608 | €15,628 | -€21,979 | -58.4% |
| Amounts payable within one year | 42/48 | €37,608 | €15,628 | -€21,979 | -58.4% |
| Trade debts | 44 | €31,275 | €1,360 | -€29,915 | -95.7% |
| Suppliers | 440/4 | €31,275 | €1,360 | -€29,915 | -95.7% |
| Taxes, remuneration and social security | 45 | €6,333 | €14,268 | +€7,935 | +125% |
| Taxes | 450/3 | €6,333 | €6,113 | -€220 | -3.5% |
| Remuneration and social security | 454/9 | - | €8,156 | +€8,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,413 | €6,785 | -€628 | -8.5% |
| Other operating charges | 640/8 | €2,132 | €4,691 | +€2,559 | +120% |
| Gross operating margin | 9900 | -€6,512 | -€40,824 | -€34,312 | -527% |
| Operating profit (loss) | 9901 | -€16,057 | -€52,300 | -€36,243 | -226% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €756 | €605 | -€151 | -19.9% |
| Recurring financial charges | 65 | €756 | €605 | -€151 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,812 | -€52,905 | -€36,093 | -215% |
| Income taxes | 67/77 | -€6,700 | €912 | +€7,612 | |
| Profit (loss) for the period | 9904 | -€10,112 | -€53,817 | -€43,705 | -432% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,112 | -€53,817 | -€43,705 | -432% |
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 25 October 2026 via checked.be.