INTELLEGANT: 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.
INTELLEGANT
Largest movements
- Cash -€24,955
down €24,955 (-25.6%), from €97,608 to €72,653
mainly Net result for the year (-€12,745) and Other debts (-€9,685)
- Receivables within one year -€1,959
down €1,959 (-11.1%), from €17,641 to €15,682
of which Other amounts receivable: -€1,959
- Profit (loss) carried forward -€12,745
down €12,745 (-278.9%), from -€4,570 to -€17,315
- Other debts -€9,685
down €9,685 (-10.2%), from €94,889 to €85,204
- Tax, wage and social debts -€3,584
no longer reported in 2025 (was €3,584)
- Gross operating margin +€20,705
up €20,705 (+64.1%), from -€32,324 to -€11,619
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
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 | €116,129 | €89,215 | -€26,914 | -23.2% |
| Fixed assets | 21/28 | €880 | €880 | = | 0.0% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €115,249 | €88,335 | -€26,914 | -23.4% |
| Amounts receivable within one year | 40/41 | €17,641 | €15,682 | -€1,959 | -11.1% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Other amounts receivable | 41 | €8,566 | €6,607 | -€1,959 | -22.9% |
| Cash at bank and in hand | 54/58 | €97,608 | €72,653 | -€24,955 | -25.6% |
| Total equity and liabilities | 10/49 | €116,129 | €89,215 | -€26,914 | -23.2% |
| Equity | 10/15 | €9,690 | -€3,055 | -€12,745 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,570 | -€17,315 | -€12,745 | -278.9% |
| Amounts payable | 17/49 | €106,439 | €92,270 | -€14,169 | -13.3% |
| Amounts payable within one year | 42/48 | €106,216 | €92,046 | -€14,170 | -13.3% |
| Trade debts | 44 | €7,743 | €6,842 | -€901 | -11.6% |
| Suppliers | 440/4 | €7,743 | €6,842 | -€901 | -11.6% |
| Taxes, remuneration and social security | 45 | €3,584 | - | -€3,584 | |
| Taxes | 450/3 | €3,584 | - | -€3,584 | |
| Other amounts payable | 47/48 | €94,889 | €85,204 | -€9,685 | -10.2% |
| Accrued charges and deferred income | 492/3 | €223 | €224 | +€1 | +0.4% |
| Remuneration, social security and pensions | 62 | - | €108 | +€108 | |
| Other operating charges | 640/8 | €721 | €462 | -€259 | -35.9% |
| Gross operating margin | 9900 | -€32,324 | -€11,619 | +€20,705 | +64.1% |
| Operating profit (loss) | 9901 | -€33,045 | -€12,189 | +€20,856 | +63.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €812 | €556 | -€256 | -31.5% |
| Recurring financial charges | 65 | €812 | €556 | -€256 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,856 | -€12,745 | +€21,111 | +62.4% |
| Profit (loss) for the period | 9904 | -€33,856 | -€12,745 | +€21,111 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,856 | -€12,745 | +€21,111 | +62.4% |
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 10 October 2026 via checked.be.