IntelliDev: 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.
IntelliDev
Largest movements
- Cash -€27,834
down €27,834 (-31.1%), from €89,582 to €61,747
mainly Contributions, distributions and other (-€50,000) and Other debts (-€25,500)
- Receivables within one year -€10,406
down €10,406 (-49.5%), from €21,038 to €10,632
of which Trade receivables: -€10,883
- Other debts -€25,500
down €25,500 (-35.4%), from €71,981 to €46,481
- Trade debts -€5,461
down €5,461 (-82.9%), from €6,589 to €1,129
- Tax, wage and social debts -€4,574
down €4,574 (-28.9%), from €15,826 to €11,252
- Profit (loss) carried forward -€2,705
down €2,705 (-23.9%), from €11,318 to €8,612
- Gross operating margin +€3,197
up €3,197 (+5.2%), from €61,940 to €65,136
- Other operating charges +€963
up €963 (+100.8%), from €956 to €1,919
- Taxes +€938
up €938 (+7.5%), from €12,499 to €13,437
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 | €110,714 | €72,474 | -€38,240 | -34.5% |
| Fixed assets | 21/28 | €95 | €95 | = | 0.0% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €110,619 | €72,379 | -€38,240 | -34.6% |
| Amounts receivable within one year | 40/41 | €21,038 | €10,632 | -€10,406 | -49.5% |
| Trade receivables | 40 | €21,038 | €10,155 | -€10,883 | -51.7% |
| Other amounts receivable | 41 | - | €477 | +€477 | |
| Cash at bank and in hand | 54/58 | €89,582 | €61,747 | -€27,834 | -31.1% |
| Total equity and liabilities | 10/49 | €110,714 | €72,474 | -€38,240 | -34.5% |
| Equity | 10/15 | €16,318 | €13,612 | -€2,705 | -16.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,318 | €8,612 | -€2,705 | -23.9% |
| Amounts payable | 17/49 | €94,397 | €58,862 | -€35,535 | -37.6% |
| Amounts payable within one year | 42/48 | €94,397 | €58,862 | -€35,535 | -37.6% |
| Trade debts | 44 | €6,589 | €1,129 | -€5,461 | -82.9% |
| Suppliers | 440/4 | €6,589 | €1,129 | -€5,461 | -82.9% |
| Taxes, remuneration and social security | 45 | €15,826 | €11,252 | -€4,574 | -28.9% |
| Taxes | 450/3 | €15,826 | €11,252 | -€4,574 | -28.9% |
| Other amounts payable | 47/48 | €71,981 | €46,481 | -€25,500 | -35.4% |
| Other operating charges | 640/8 | €956 | €1,919 | +€963 | +100.8% |
| Gross operating margin | 9900 | €61,940 | €65,136 | +€3,197 | +5.2% |
| Operating profit (loss) | 9901 | €60,984 | €63,217 | +€2,233 | +3.7% |
| Financial income | 75/76B | €2 | €12 | +€10 | +648.1% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +648.1% |
| Financial charges | 65/66B | €2,479 | €2,498 | +€19 | +0.8% |
| Recurring financial charges | 65 | €2,479 | €2,498 | +€19 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €58,507 | €60,731 | +€2,225 | +3.8% |
| Income taxes | 67/77 | €12,499 | €13,437 | +€938 | +7.5% |
| Profit (loss) for the period | 9904 | €46,008 | €47,295 | +€1,286 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,008 | €47,295 | +€1,286 | +2.8% |
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 11 October 2026 via checked.be.