INTELLIGENCE CONSULTING: what changed
Two fiscal 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.
What changed
INTELLIGENCE CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,263
2024 · €21,864-€10,601
Equity
€314,787
2024 · €303,524+€11,263
Cash
€202,238
2024 · €218,366-€16,128
Balance sheet total
€1.2m
2024 · €1.2m-€10,072
Largest movements
Assets
- Cash -€16,128
down €16,128 (-7.4%), from €218,366 to €202,238
mainly Investment in fixed assets (net) (-€81,592) and Debts after one year (-€37,331)
- Tangible fixed assets +€12,486
up €12,486 (+1.3%), from €939,425 to €951,910
of which Plant, machinery and equipment: +€72,694
Equity and liabilities
- Debts after one year -€37,331
down €37,331 (-4.8%), from €773,666 to €736,335
Income statement
- Gross operating margin -€9,751
down €9,751 (-8.5%), from €114,982 to €105,231
- Depreciation +€6,400
up €6,400 (+10.2%), from €62,706 to €69,106
- Taxes -€4,433
down €4,433 (-40.7%), from €10,880 to €6,447
- Other operating charges -€1,310
down €1,310 (-32.9%), from €3,981 to €2,670
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.
Result 2024
€21,864
Gross operating margin
-€9,751
Depreciation
-€6,400
Other operating charges
+€1,310
Financial income
+€953
Financial charges
-€1,146
Taxes
+€4,433
Result 2025
€11,263
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.
From operations
+€104,229
Investment
-€81,592
Financing
-€38,766
Cash 2024
€218,366
From operations (derived)
+€104,229
Net result for the year
+€11,263
Depreciation
+€69,106
Receivables within one year
+€1,378
Deferred charges and accrued income
+€5,052
Provisions
-€1,104
Trade debts
+€8,428
Tax, wage and social debts
+€2,409
Other debts
+€7,698
Investment (derived)
-€81,592
Investment in fixed assets (net)
-€81,592
Financing
-€38,766
Debts after one year
-€37,331
Current portion of long-term debt
-€1,434
Cash 2025
€202,238
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,197,019 | €1,186,947 | -€10,072 | -0.8% |
| Fixed assets | 21/28 | €939,425 | €951,910 | +€12,486 | +1.3% |
| Tangible fixed assets | 22/27 | €939,425 | €951,910 | +€12,486 | +1.3% |
| Land and buildings | 22 | €62,022 | €51,970 | -€10,052 | -16.2% |
| Plant, machinery and equipment | 23 | €5,273 | €77,967 | +€72,694 | +1378.7% |
| Furniture and vehicles | 24 | €57,624 | €45,128 | -€12,496 | -21.7% |
| Leasing and similar rights | 25 | €747,785 | €718,141 | -€29,644 | -4.0% |
| Other tangible fixed assets | 26 | €66,721 | €58,704 | -€8,017 | -12.0% |
| Current assets | 29/58 | €257,594 | €235,037 | -€22,557 | -8.8% |
| Amounts receivable within one year | 40/41 | €34,176 | €32,799 | -€1,378 | -4.0% |
| Trade receivables | 40 | €34,176 | €28,246 | -€5,931 | -17.4% |
| Other amounts receivable | 41 | - | €4,553 | +€4,553 | |
| Cash at bank and in hand | 54/58 | €218,366 | €202,238 | -€16,128 | -7.4% |
| Deferred charges and accrued income | 490/1 | €5,052 | - | -€5,052 | |
| Total equity and liabilities | 10/49 | €1,197,019 | €1,186,947 | -€10,072 | -0.8% |
| Equity | 10/15 | €303,524 | €314,787 | +€11,263 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,924 | €296,187 | +€11,263 | +4.0% |
| Non-distributable reserves | 130/1 | €5,310 | - | -€5,310 | |
| Reserves not available under the articles | 1311 | €5,310 | - | -€5,310 | |
| Tax-exempt reserves | 132 | €108,601 | €104,187 | -€4,414 | -4.1% |
| Distributable reserves | 133 | €171,013 | €192,001 | +€20,987 | +12.3% |
| Provisions and deferred taxes | 16 | €27,971 | €26,867 | -€1,104 | -3.9% |
| Deferred taxes | 168 | €27,971 | €26,867 | -€1,104 | -3.9% |
| Amounts payable | 17/49 | €865,523 | €845,292 | -€20,231 | -2.3% |
| Amounts payable after more than one year | 17 | €773,666 | €736,335 | -€37,331 | -4.8% |
| Financial debts | 170/4 | €773,666 | €736,335 | -€37,331 | -4.8% |
| Amounts payable within one year | 42/48 | €91,857 | €108,957 | +€17,100 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €42,663 | €41,228 | -€1,434 | -3.4% |
| Trade debts | 44 | €2,807 | €11,235 | +€8,428 | +300.3% |
| Suppliers | 440/4 | €2,807 | €11,235 | +€8,428 | +300.3% |
| Taxes, remuneration and social security | 45 | €10,722 | €13,131 | +€2,409 | +22.5% |
| Taxes | 450/3 | €6,660 | €11,083 | +€4,423 | +66.4% |
| Remuneration and social security | 454/9 | €4,062 | €2,048 | -€2,014 | -49.6% |
| Other amounts payable | 47/48 | €35,666 | €43,363 | +€7,698 | +21.6% |
| Non-recurring operating income | 76A | €2,662 | - | -€2,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,706 | €69,106 | +€6,400 | +10.2% |
| Other operating charges | 640/8 | €3,981 | €2,670 | -€1,310 | -32.9% |
| Gross operating margin | 9900 | €114,982 | €105,231 | -€9,751 | -8.5% |
| Operating profit (loss) | 9901 | €48,295 | €33,455 | -€14,841 | -30.7% |
| Financial income | 75/76B | €51 | €1,003 | +€953 | +1877.3% |
| Recurring financial income | 75 | €51 | €1,003 | +€953 | +1877.3% |
| Financial charges | 65/66B | €16,706 | €17,852 | +€1,146 | +6.9% |
| Recurring financial charges | 65 | €16,706 | €17,852 | +€1,146 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €31,640 | €16,606 | -€15,034 | -47.5% |
| Transfer from deferred taxes | 780 | €1,104 | €1,104 | = | 0.0% |
| Income taxes | 67/77 | €10,880 | €6,447 | -€4,433 | -40.7% |
| Profit (loss) for the period | 9904 | €21,864 | €11,263 | -€10,601 | -48.5% |
| Transfer from tax-exempt reserves | 789 | €4,414 | €4,414 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,278 | €15,677 | -€10,601 | -40.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.