Intelligent-IT: 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-IT
Largest movements
- Receivables after one year +€60,000
new in 2025: €60,000
- Receivables within one year +€32,794
up €32,794 (+87.5%), from €37,495 to €70,290
of which Trade receivables: +€49,784
- Cash -€23,226
down €23,226 (-60.9%), from €38,123 to €14,896
mainly Contributions, distributions and other (-€100,000) and Receivables after one year (-€60,000)
- Tangible fixed assets -€20,281
down €20,281 (-40.4%), from €50,193 to €29,912
of which Furniture and vehicles: -€16,459
- Deferred charges and accrued income +€2,652
up €2,652 (+51.1%), from €5,188 to €7,841
- Other debts +€71,143
up €71,143 (+140%), from €50,820 to €121,963
- Reserves -€30,500
down €30,500 (-78.2%), from €39,000 to €8,500
- Tax, wage and social debts +€23,773
up €23,773 (+350%), from €6,788 to €30,561
of which Taxes: +€23,795
- Current portion of long-term debt -€11,378
down €11,378 (-100%), from €11,378 to €0
- Gross operating margin +€33,792
up €33,792 (+43.2%), from €78,182 to €111,974
- Taxes +€3,745
up €3,745 (+31.3%), from €11,967 to €15,712
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 | €130,999 | €182,939 | +€51,939 | +39.6% |
| Fixed assets | 21/28 | €50,193 | €29,912 | -€20,281 | -40.4% |
| Tangible fixed assets | 22/27 | €50,193 | €29,912 | -€20,281 | -40.4% |
| Furniture and vehicles | 24 | €38,446 | €21,988 | -€16,459 | -42.8% |
| Other tangible fixed assets | 26 | €11,747 | €7,924 | -€3,822 | -32.5% |
| Current assets | 29/58 | €80,806 | €153,027 | +€72,220 | +89.4% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €37,495 | €70,290 | +€32,794 | +87.5% |
| Trade receivables | 40 | €12,160 | €61,944 | +€49,784 | +409% |
| Other amounts receivable | 41 | €25,336 | €8,346 | -€16,990 | -67.1% |
| Cash at bank and in hand | 54/58 | €38,123 | €14,896 | -€23,226 | -60.9% |
| Deferred charges and accrued income | 490/1 | €5,188 | €7,841 | +€2,652 | +51.1% |
| Total equity and liabilities | 10/49 | €130,999 | €182,939 | +€51,939 | +39.6% |
| Equity | 10/15 | €58,482 | €27,338 | -€31,144 | -53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,000 | €8,500 | -€30,500 | -78.2% |
| Distributable reserves | 133 | €39,000 | €8,500 | -€30,500 | -78.2% |
| Profit (loss) carried forward | 14 | €882 | €238 | -€644 | -73.0% |
| Amounts payable | 17/49 | €72,517 | €155,600 | +€83,083 | +115% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €72,517 | €155,600 | +€83,083 | +115% |
| Current portion of amounts payable after more than one year | 42 | €11,378 | €0 | -€11,378 | -100% |
| Financial debts | 43 | €21 | €37 | +€16 | +78.2% |
| Credit institutions | 430/8 | €21 | €37 | +€16 | +78.2% |
| Trade debts | 44 | €3,510 | €3,039 | -€471 | -13.4% |
| Suppliers | 440/4 | €3,510 | €3,039 | -€471 | -13.4% |
| Taxes, remuneration and social security | 45 | €6,788 | €30,561 | +€23,773 | +350% |
| Taxes | 450/3 | €6,766 | €30,561 | +€23,795 | +352% |
| Remuneration and social security | 454/9 | €22 | €0 | -€22 | -100% |
| Other amounts payable | 47/48 | €50,820 | €121,963 | +€71,143 | +140% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,896 | €26,215 | +€319 | +1.2% |
| Other operating charges | 640/8 | €1,079 | €1,085 | +€5 | +0.5% |
| Gross operating margin | 9900 | €78,182 | €111,974 | +€33,792 | +43.2% |
| Operating profit (loss) | 9901 | €51,207 | €84,674 | +€33,467 | +65.4% |
| Financial income | 75/76B | €250 | €0 | -€250 | -100% |
| Recurring financial income | 75 | €250 | €0 | -€250 | -100% |
| Financial charges | 65/66B | €284 | €106 | -€177 | -62.5% |
| Recurring financial charges | 65 | €284 | €106 | -€177 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €51,174 | €84,568 | +€33,394 | +65.3% |
| Income taxes | 67/77 | €11,967 | €15,712 | +€3,745 | +31.3% |
| Profit (loss) for the period | 9904 | €39,206 | €68,856 | +€29,650 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,206 | €68,856 | +€29,650 | +75.6% |
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 16 October 2026 via checked.be.