Development Intelligent Technology: 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.
Development Intelligent Technology
Largest movements
- Cash +€63,946
up €63,946 (+72.7%), from €88,005 to €151,951
mainly Other debts (+€31,977) and Receivables within one year (+€21,936)
- Receivables within one year -€21,936
down €21,936 (-53.5%), from €41,034 to €19,097
of which Trade receivables: -€21,626
- Current investments +€16,500
new in 2025: €16,500
- Tangible fixed assets -€4,712
down €4,712 (-19.1%), from €24,678 to €19,965
of which Other tangible fixed assets: -€2,507
- Deferred charges and accrued income -€2,708
down €2,708 (-35.7%), from €7,574 to €4,866
- Other debts +€31,977
up €31,977 (+133%), from €23,995 to €55,972
- Tax, wage and social debts +€9,595
up €9,595 (+95.1%), from €10,086 to €19,681
- Trade debts +€4,264
up €4,264 (+134%), from €3,188 to €7,452
- Profit (loss) carried forward +€3,787
up €3,787 (+3.2%), from €119,978 to €123,765
- Gross operating margin +€18,466
up €18,466 (+38.4%), from €48,072 to €66,538
- Financial charges +€10,519
up €10,519 (+24.9%), from €42,303 to €52,822
- Taxes +€2,117
up €2,117 (+178%), from €1,190 to €3,307
- Depreciation +€791
up €791 (+20.2%), from €3,921 to €4,712
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 | €161,290 | €213,493 | +€52,203 | +32.4% |
| Fixed assets | 21/28 | €24,678 | €21,078 | -€3,599 | -14.6% |
| Tangible fixed assets | 22/27 | €24,678 | €19,965 | -€4,712 | -19.1% |
| Furniture and vehicles | 24 | €4,082 | €1,876 | -€2,206 | -54.0% |
| Other tangible fixed assets | 26 | €20,596 | €18,089 | -€2,507 | -12.2% |
| Financial fixed assets | 28 | - | €1,113 | +€1,113 | |
| Current assets | 29/58 | €136,613 | €192,415 | +€55,802 | +40.8% |
| Amounts receivable within one year | 40/41 | €41,034 | €19,097 | -€21,936 | -53.5% |
| Trade receivables | 40 | €40,724 | €19,097 | -€21,626 | -53.1% |
| Other amounts receivable | 41 | €310 | - | -€310 | |
| Current investments | 50/53 | - | €16,500 | +€16,500 | |
| Cash at bank and in hand | 54/58 | €88,005 | €151,951 | +€63,946 | +72.7% |
| Deferred charges and accrued income | 490/1 | €7,574 | €4,866 | -€2,708 | -35.7% |
| Total equity and liabilities | 10/49 | €161,290 | €213,493 | +€52,203 | +32.4% |
| Equity | 10/15 | €122,978 | €126,765 | +€3,787 | +3.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,978 | €123,765 | +€3,787 | +3.2% |
| Amounts payable | 17/49 | €38,312 | €86,728 | +€48,416 | +126% |
| Amounts payable after more than one year | 17 | - | €871 | +€871 | |
| Other amounts payable | 178/9 | - | €871 | +€871 | |
| Amounts payable within one year | 42/48 | €37,359 | €83,818 | +€46,460 | +124% |
| Financial debts | 43 | €89 | €714 | +€624 | +700% |
| Credit institutions | 430/8 | €89 | €714 | +€624 | +700% |
| Trade debts | 44 | €3,188 | €7,452 | +€4,264 | +134% |
| Suppliers | 440/4 | €3,188 | €7,452 | +€4,264 | +134% |
| Taxes, remuneration and social security | 45 | €10,086 | €19,681 | +€9,595 | +95.1% |
| Taxes | 450/3 | €10,086 | €19,681 | +€9,595 | +95.1% |
| Other amounts payable | 47/48 | €23,995 | €55,972 | +€31,977 | +133% |
| Accrued charges and deferred income | 492/3 | €954 | €2,039 | +€1,085 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,921 | €4,712 | +€791 | +20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €614 | +€614 | |
| Other operating charges | 640/8 | €537 | €665 | +€127 | +23.7% |
| Gross operating margin | 9900 | €48,072 | €66,538 | +€18,466 | +38.4% |
| Operating profit (loss) | 9901 | €43,613 | €60,547 | +€16,934 | +38.8% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €42,303 | €52,822 | +€10,519 | +24.9% |
| Recurring financial charges | 65 | €42,303 | €52,822 | +€10,519 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €1,311 | €7,927 | +€6,616 | +505% |
| Income taxes | 67/77 | €1,190 | €3,307 | +€2,117 | +178% |
| Profit (loss) for the period | 9904 | €121 | €4,620 | +€4,500 | +3,729% |
| Profit (loss) for the period to be appropriated | 9905 | €121 | €4,620 | +€4,500 | +3,729% |
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 14 October 2026 via checked.be.