INTELLIGENSIS: 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.
INTELLIGENSIS
Largest movements
- Tangible fixed assets -€13,851
down €13,851 (-5.5%), from €254,003 to €240,152
of which Land and buildings: -€8,145
- Cash -€11,548
down €11,548 (-3.0%), from €383,050 to €371,502
mainly Net result for the year (-€33,142) and Accrued charges and deferred income (-€3,000)
- Profit (loss) carried forward -€33,142
down €33,142 (-23.0%), from -€143,876 to -€177,018
- Trade debts +€10,604
up €10,604 (+297%), from €3,570 to €14,173
- Gross operating margin +€10,912
up €10,912 (+42.9%), from -€25,425 to -€14,512
- Depreciation -€4,966
down €4,966 (-26.4%), from €18,817 to €13,851
- Financial charges -€1,556
down €1,556 (-24.2%), from €6,419 to €4,863
- Other operating charges -€1,047
down €1,047 (-34.5%), from €3,033 to €1,985
- Financial income +€990
up €990 (+91.7%), from €1,080 to €2,070
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.
Derived cash bridge
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 | €653,416 | €630,614 | -€22,802 | -3.5% |
| Fixed assets | 21/28 | €254,733 | €240,882 | -€13,851 | -5.4% |
| Tangible fixed assets | 22/27 | €254,003 | €240,152 | -€13,851 | -5.5% |
| Land and buildings | 22 | €247,320 | €239,175 | -€8,145 | -3.3% |
| Furniture and vehicles | 24 | €6,683 | €977 | -€5,706 | -85.4% |
| Financial fixed assets | 28 | €730 | €730 | = | 0.0% |
| Current assets | 29/58 | €398,683 | €389,732 | -€8,951 | -2.2% |
| Amounts receivable within one year | 40/41 | €14,360 | €17,089 | +€2,729 | +19.0% |
| Other amounts receivable | 41 | €14,360 | €17,089 | +€2,729 | +19.0% |
| Cash at bank and in hand | 54/58 | €383,050 | €371,502 | -€11,548 | -3.0% |
| Deferred charges and accrued income | 490/1 | €1,273 | €1,141 | -€132 | -10.3% |
| Total equity and liabilities | 10/49 | €653,416 | €630,614 | -€22,802 | -3.5% |
| Equity | 10/15 | €420,695 | €387,553 | -€33,142 | -7.9% |
| Contributions | 10/11 | €6,202 | €6,202 | = | 0.0% |
| Reserves | 13 | €558,369 | €558,369 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €556,509 | €556,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,876 | -€177,018 | -€33,142 | -23.0% |
| Amounts payable | 17/49 | €232,722 | €243,061 | +€10,340 | +4.4% |
| Amounts payable within one year | 42/48 | €226,722 | €240,061 | +€13,340 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €3,570 | €14,173 | +€10,604 | +297% |
| Suppliers | 440/4 | €3,570 | €14,173 | +€10,604 | +297% |
| Taxes, remuneration and social security | 45 | €1,800 | €1,389 | -€411 | -22.8% |
| Taxes | 450/3 | €1,800 | €1,389 | -€411 | -22.8% |
| Other amounts payable | 47/48 | €121,352 | €124,498 | +€3,147 | +2.6% |
| Accrued charges and deferred income | 492/3 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,817 | €13,851 | -€4,966 | -26.4% |
| Other operating charges | 640/8 | €3,033 | €1,985 | -€1,047 | -34.5% |
| Gross operating margin | 9900 | -€25,425 | -€14,512 | +€10,912 | +42.9% |
| Operating profit (loss) | 9901 | -€47,274 | -€30,349 | +€16,925 | +35.8% |
| Financial income | 75/76B | €1,080 | €2,070 | +€990 | +91.7% |
| Recurring financial income | 75 | €1,080 | €2,070 | +€990 | +91.7% |
| Financial charges | 65/66B | €6,419 | €4,863 | -€1,556 | -24.2% |
| Recurring financial charges | 65 | €6,419 | €4,863 | -€1,556 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,613 | -€33,142 | +€19,472 | +37.0% |
| Profit (loss) for the period | 9904 | -€52,613 | -€33,142 | +€19,472 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,613 | -€33,142 | +€19,472 | +37.0% |
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 17 October 2026 via checked.be.