INTELLIGENT CROSS BORDER SOLUTIONS: 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.
INTELLIGENT CROSS BORDER SOLUTIONS
Largest movements
- Receivables within one year -€39,695
down €39,695 (-23.6%), from €168,044 to €128,348
of which Trade receivables: -€70,142
- Cash +€3,478
up €3,478 (+5.2%), from €66,930 to €70,408
mainly Net result for the year (+€44,633) and Receivables within one year (+€39,695)
- Accrued charges and deferred income -€83,171
no longer reported in 2025 (was €83,171)
- Reserves +€41,981
up €41,981 (+22.3%), from €187,888 to €229,869
- Trade debts +€29,473
new in 2025: €29,473
- Tax, wage and social debts -€26,415
down €26,415 (-71.1%), from €37,168 to €10,753
- Gross operating margin +€27,763
up €27,763 (+69.4%), from €40,013 to €67,775
- Taxes +€13,609
up €13,609 (+163%), from €8,355 to €21,965
- Financial charges -€2,200
down €2,200 (-47.3%), from €4,649 to €2,449
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 | €319,955 | €281,489 | -€38,466 | -12.0% |
| Fixed assets | 21/28 | €84,982 | €82,733 | -€2,249 | -2.6% |
| Tangible fixed assets | 22/27 | €14,382 | €12,133 | -€2,249 | -15.6% |
| Land and buildings | 22 | €8,769 | €7,805 | -€964 | -11.0% |
| Plant, machinery and equipment | 23 | - | €1,517 | +€1,517 | |
| Furniture and vehicles | 24 | €5,613 | €2,812 | -€2,801 | -49.9% |
| Financial fixed assets | 28 | €70,600 | €70,600 | = | 0.0% |
| Current assets | 29/58 | €234,973 | €198,756 | -€36,217 | -15.4% |
| Amounts receivable within one year | 40/41 | €168,044 | €128,348 | -€39,695 | -23.6% |
| Trade receivables | 40 | €97,479 | €27,337 | -€70,142 | -72.0% |
| Other amounts receivable | 41 | €70,565 | €101,012 | +€30,447 | +43.1% |
| Cash at bank and in hand | 54/58 | €66,930 | €70,408 | +€3,478 | +5.2% |
| Total equity and liabilities | 10/49 | €319,955 | €281,489 | -€38,466 | -12.0% |
| Equity | 10/15 | €195,888 | €237,869 | +€41,981 | +21.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €187,888 | €229,869 | +€41,981 | +22.3% |
| Distributable reserves | 133 | €187,888 | €229,869 | +€41,981 | +22.3% |
| Amounts payable | 17/49 | €124,067 | €43,620 | -€80,447 | -64.8% |
| Amounts payable within one year | 42/48 | €40,897 | €43,620 | +€2,724 | +6.7% |
| Financial debts | 43 | €3,729 | €3,395 | -€334 | -8.9% |
| Credit institutions | 430/8 | €3,729 | €3,395 | -€334 | -8.9% |
| Trade debts | 44 | - | €29,473 | +€29,473 | |
| Suppliers | 440/4 | - | €29,473 | +€29,473 | |
| Taxes, remuneration and social security | 45 | €37,168 | €10,753 | -€26,415 | -71.1% |
| Taxes | 450/3 | €37,168 | €10,753 | -€26,415 | -71.1% |
| Accrued charges and deferred income | 492/3 | €83,171 | - | -€83,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,943 | €3,884 | -€59 | -1.5% |
| Other operating charges | 640/8 | €454 | €399 | -€56 | -12.3% |
| Gross operating margin | 9900 | €40,013 | €67,775 | +€27,763 | +69.4% |
| Operating profit (loss) | 9901 | €35,615 | €63,493 | +€27,878 | +78.3% |
| Financial income | 75/76B | €5,609 | €5,553 | -€56 | -1.0% |
| Recurring financial income | 75 | €5,609 | €5,553 | -€56 | -1.0% |
| Financial charges | 65/66B | €4,649 | €2,449 | -€2,200 | -47.3% |
| Recurring financial charges | 65 | €4,649 | €2,449 | -€2,200 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €36,575 | €66,597 | +€30,022 | +82.1% |
| Income taxes | 67/77 | €8,355 | €21,965 | +€13,609 | +163% |
| Profit (loss) for the period | 9904 | €28,220 | €44,633 | +€16,413 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,220 | €44,633 | +€16,413 | +58.2% |
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 31 October 2026 via checked.be.