Intellegere: 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.
Intellegere
Largest movements
- Receivables within one year -€225,920
down €225,920 (-39.7%), from €569,367 to €343,448
of which Other amounts receivable: -€187,212
- Cash -€17,985
down €17,985 (-35.7%), from €50,329 to €32,344
mainly Contributions, distributions and other (-€366,666) and Trade debts (-€131,588)
- Tangible fixed assets -€16,943
down €16,943 (-24.2%), from €70,110 to €53,167
of which Furniture and vehicles: -€14,794
- Reserves -€340,762
down €340,762 (-65.8%), from €517,702 to €176,940
- Other debts +€167,051
up €167,051 (+57289.8%), from €292 to €167,343
- Trade debts -€131,588
down €131,588 (-99.9%), from €131,705 to €117
- Tax, wage and social debts +€44,196
up €44,196 (+249.6%), from €17,710 to €61,906
- Gross operating margin -€54,513
down €54,513 (-49.0%), from €111,222 to €56,709
- Taxes -€14,328
down €14,328 (-58.6%), from €24,443 to €10,115
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 | €693,802 | €432,303 | -€261,499 | -37.7% |
| Fixed assets | 21/28 | €70,110 | €53,167 | -€16,943 | -24.2% |
| Tangible fixed assets | 22/27 | €70,110 | €53,167 | -€16,943 | -24.2% |
| Furniture and vehicles | 24 | €56,380 | €41,586 | -€14,794 | -26.2% |
| Other tangible fixed assets | 26 | €13,730 | €11,581 | -€2,149 | -15.7% |
| Current assets | 29/58 | €623,691 | €379,135 | -€244,556 | -39.2% |
| Amounts receivable within one year | 40/41 | €569,367 | €343,448 | -€225,920 | -39.7% |
| Trade receivables | 40 | €66,051 | €27,344 | -€38,708 | -58.6% |
| Other amounts receivable | 41 | €503,316 | €316,104 | -€187,212 | -37.2% |
| Cash at bank and in hand | 54/58 | €50,329 | €32,344 | -€17,985 | -35.7% |
| Deferred charges and accrued income | 490/1 | €3,995 | €3,344 | -€652 | -16.3% |
| Total equity and liabilities | 10/49 | €693,802 | €432,303 | -€261,499 | -37.7% |
| Equity | 10/15 | €536,302 | €195,540 | -€340,762 | -63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €517,702 | €176,940 | -€340,762 | -65.8% |
| Distributable reserves | 133 | €517,702 | €176,940 | -€340,762 | -65.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €157,500 | €236,763 | +€79,263 | +50.3% |
| Amounts payable within one year | 42/48 | €157,127 | €236,763 | +€79,636 | +50.7% |
| Financial debts | 43 | €7,420 | €7,397 | -€23 | -0.3% |
| Credit institutions | 430/8 | €7,420 | €7,397 | -€23 | -0.3% |
| Trade debts | 44 | €131,705 | €117 | -€131,588 | -99.9% |
| Suppliers | 440/4 | €131,705 | €117 | -€131,588 | -99.9% |
| Taxes, remuneration and social security | 45 | €17,710 | €61,906 | +€44,196 | +249.6% |
| Taxes | 450/3 | €17,710 | €61,906 | +€44,196 | +249.6% |
| Other amounts payable | 47/48 | €292 | €167,343 | +€167,051 | +57289.8% |
| Accrued charges and deferred income | 492/3 | €373 | €0 | -€373 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,039 | €18,923 | +€884 | +4.9% |
| Other operating charges | 640/8 | €641 | €632 | -€9 | -1.4% |
| Gross operating margin | 9900 | €111,222 | €56,709 | -€54,513 | -49.0% |
| Operating profit (loss) | 9901 | €92,542 | €37,154 | -€55,388 | -59.9% |
| Financial income | 75/76B | €0 | €9 | +€9 | +44900.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +44900.0% |
| Financial charges | 65/66B | €1,468 | €1,144 | -€324 | -22.1% |
| Recurring financial charges | 65 | €1,468 | €1,144 | -€324 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €91,074 | €36,019 | -€55,055 | -60.5% |
| Income taxes | 67/77 | €24,443 | €10,115 | -€14,328 | -58.6% |
| Profit (loss) for the period | 9904 | €66,631 | €25,904 | -€40,728 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,631 | €25,904 | -€40,728 | -61.1% |
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 12 October 2026 via checked.be.