Intelligences Multiples Consult: 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.
Intelligences Multiples Consult
Largest movements
- Tangible fixed assets -€36,024
down €36,024 (-3.6%), from €987,245 to €951,220
of which Land and buildings: -€35,885
- Contributions +€400,000
new in 2025: €400,000
- Reserves -€400,000
no longer reported in 2025 (was €400,000)
- Debts after one year -€84,747
down €84,747 (-23.9%), from €354,327 to €269,580
of which Financial debts: -€82,773
- Other debts +€42,627
up €42,627 (+2.8%), from €1.5m to €1.6m
- Profit (loss) carried forward -€13,269
down €13,269 (-1.0%), from -€1.3m to -€1.3m
- Financial charges -€14,151
down €14,151 (-50.8%), from €27,838 to €13,687
- Financial income -€5,705
down €5,705 (-99.9%), from €5,710 to €5
- Gross operating margin +€4,626
up €4,626 (+12.4%), from €37,154 to €41,779
- Depreciation -€2,907
down €2,907 (-6.8%), from €42,685 to €39,778
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 | €1,048,656 | €998,080 | -€50,576 | -4.8% |
| Fixed assets | 21/28 | €988,855 | €952,830 | -€36,024 | -3.6% |
| Tangible fixed assets | 22/27 | €987,245 | €951,220 | -€36,024 | -3.6% |
| Land and buildings | 22 | €984,466 | €948,581 | -€35,885 | -3.6% |
| Plant, machinery and equipment | 23 | €1,786 | €1,939 | +€153 | +8.6% |
| Furniture and vehicles | 24 | €992 | €699 | -€292 | -29.5% |
| Financial fixed assets | 28 | €1,610 | €1,610 | = | 0.0% |
| Current assets | 29/58 | €59,801 | €45,249 | -€14,552 | -24.3% |
| Amounts receivable within one year | 40/41 | €47,858 | €40,404 | -€7,454 | -15.6% |
| Trade receivables | 40 | €47,785 | €39,445 | -€8,340 | -17.5% |
| Other amounts receivable | 41 | €73 | €959 | +€886 | +1217.9% |
| Cash at bank and in hand | 54/58 | €6,554 | €1,421 | -€5,133 | -78.3% |
| Deferred charges and accrued income | 490/1 | €5,390 | €3,425 | -€1,965 | -36.5% |
| Total equity and liabilities | 10/49 | €1,048,656 | €998,080 | -€50,576 | -4.8% |
| Equity | 10/15 | -€919,236 | -€932,505 | -€13,269 | -1.4% |
| Contributions | 10/11 | - | €400,000 | +€400,000 | |
| Reserves | 13 | €400,000 | - | -€400,000 | |
| Distributable reserves | 133 | €400,000 | - | -€400,000 | |
| Profit (loss) carried forward | 14 | -€1,319,236 | -€1,332,505 | -€13,269 | -1.0% |
| Amounts payable | 17/49 | €1,967,892 | €1,930,584 | -€37,307 | -1.9% |
| Amounts payable after more than one year | 17 | €354,327 | €269,580 | -€84,747 | -23.9% |
| Financial debts | 170/4 | €352,353 | €269,580 | -€82,773 | -23.5% |
| Other amounts payable | 178/9 | €1,974 | - | -€1,974 | |
| Amounts payable within one year | 42/48 | €1,613,565 | €1,661,004 | +€47,439 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €81,114 | €83,813 | +€2,698 | +3.3% |
| Financial debts | 43 | €237 | €237 | = | 0.0% |
| Credit institutions | 430/8 | €237 | €237 | = | 0.0% |
| Trade debts | 44 | €9,292 | €11,406 | +€2,114 | +22.8% |
| Suppliers | 440/4 | €9,292 | €11,406 | +€2,114 | +22.8% |
| Other amounts payable | 47/48 | €1,522,922 | €1,565,548 | +€42,627 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,685 | €39,778 | -€2,907 | -6.8% |
| Other operating charges | 640/8 | €1,536 | €1,589 | +€52 | +3.4% |
| Gross operating margin | 9900 | €37,154 | €41,779 | +€4,626 | +12.4% |
| Operating profit (loss) | 9901 | -€7,067 | €413 | +€7,480 | |
| Financial income | 75/76B | €5,710 | €5 | -€5,705 | -99.9% |
| Recurring financial income | 75 | €5,710 | €5 | -€5,705 | -99.9% |
| Financial charges | 65/66B | €27,838 | €13,687 | -€14,151 | -50.8% |
| Recurring financial charges | 65 | €27,838 | €13,687 | -€14,151 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,195 | -€13,269 | +€15,927 | +54.6% |
| Profit (loss) for the period | 9904 | -€29,195 | -€13,269 | +€15,927 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,195 | -€13,269 | +€15,927 | +54.6% |
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 2 October 2026 via checked.be.