INTACC: 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.
INTACC
Largest movements
- Receivables within one year +€50,750
up €50,750 (+4.1%), from €1.3m to €1.3m
of which Other amounts receivable: +€62,695
- Reserves +€74,647
up €74,647 (+4.5%), from €1.7m to €1.7m
of which Distributable reserves: +€74,647
- Tax, wage and social debts -€24,790
down €24,790 (-35.0%), from €70,821 to €46,032
- Gross operating margin -€171,649
down €171,649 (-68.9%), from €249,167 to €77,519
- Taxes -€38,108
down €38,108 (-48.2%), from €79,000 to €40,892
- Write-downs -€29,291
no longer reported in 2025 (was €29,291)
- Financial income -€22,958
down €22,958 (-31.7%), from €72,531 to €49,573
- Depreciation -€4,714
down €4,714 (-100%), from €4,714 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 | €1,733,923 | €1,783,720 | +€49,796 | +2.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,733,923 | €1,783,720 | +€49,796 | +2.9% |
| Amounts receivable within one year | 40/41 | €1,250,065 | €1,300,815 | +€50,750 | +4.1% |
| Trade receivables | 40 | €19,542 | €7,596 | -€11,945 | -61.1% |
| Other amounts receivable | 41 | €1,230,524 | €1,293,218 | +€62,695 | +5.1% |
| Cash at bank and in hand | 54/58 | €483,858 | €482,905 | -€954 | -0.2% |
| Total equity and liabilities | 10/49 | €1,733,923 | €1,783,720 | +€49,796 | +2.9% |
| Equity | 10/15 | €1,661,757 | €1,736,404 | +€74,647 | +4.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,655,560 | €1,730,207 | +€74,647 | +4.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,653,700 | €1,728,347 | +€74,647 | +4.5% |
| Amounts payable | 17/49 | €72,167 | €47,316 | -€24,851 | -34.4% |
| Amounts payable within one year | 42/48 | €72,167 | €47,316 | -€24,851 | -34.4% |
| Trade debts | 44 | €1,345 | €1,284 | -€61 | -4.6% |
| Suppliers | 440/4 | €1,345 | €1,284 | -€61 | -4.6% |
| Taxes, remuneration and social security | 45 | €70,821 | €46,032 | -€24,790 | -35.0% |
| Taxes | 450/3 | €70,821 | €46,032 | -€24,790 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,714 | €0 | -€4,714 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,291 | - | -€29,291 | |
| Other operating charges | 640/8 | €1,900 | €1,404 | -€496 | -26.1% |
| Gross operating margin | 9900 | €249,167 | €77,519 | -€171,649 | -68.9% |
| Operating profit (loss) | 9901 | €213,263 | €76,115 | -€137,148 | -64.3% |
| Financial income | 75/76B | €72,531 | €49,573 | -€22,958 | -31.7% |
| Recurring financial income | 75 | €72,531 | €49,573 | -€22,958 | -31.7% |
| Financial charges | 65/66B | €59 | €148 | +€90 | +153% |
| Recurring financial charges | 65 | €59 | €148 | +€90 | +153% |
| Profit (loss) for the period before taxes | 9903 | €285,735 | €125,540 | -€160,196 | -56.1% |
| Income taxes | 67/77 | €79,000 | €40,892 | -€38,108 | -48.2% |
| Profit (loss) for the period | 9904 | €206,735 | €84,647 | -€122,088 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €206,735 | €84,647 | -€122,088 | -59.1% |
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 17 October 2026 via checked.be.