INTELLIGENT LIFE: 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 LIFE
Largest movements
- Tangible fixed assets -€12,468
down €12,468 (-8.5%), from €145,926 to €133,457
of which Land and buildings: -€11,707
- Deferred charges and accrued income -€6,496
down €6,496 (-26.0%), from €24,998 to €18,503
- Receivables within one year -€2,791
down €2,791 (-4.2%), from €65,912 to €63,122
of which Trade receivables: -€2,717
- Debts after one year -€21,375
down €21,375 (-14.3%), from €149,483 to €128,109
- Trade debts -€6,680
down €6,680 (-56.0%), from €11,931 to €5,251
- Profit (loss) carried forward +€4,070
up €4,070 (+14.4%), from €28,302 to €32,372
- Tax, wage and social debts +€3,637
up €3,637 (+44.9%), from €8,094 to €11,732
of which Taxes: +€3,637
- Current portion of long-term debt -€2,776
down €2,776 (-11.5%), from €24,151 to €21,375
- Gross operating margin -€16,767
down €16,767 (-33.6%), from €49,848 to €33,080
- Taxes -€6,129
down €6,129 (-67.3%), from €9,109 to €2,980
- Depreciation -€1,317
down €1,317 (-9.6%), from €13,785 to €12,468
- Other operating charges +€1,120
up €1,120 (+24.4%), from €4,594 to €5,714
- Financial charges +€595
up €595 (+8.2%), from €7,254 to €7,848
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 | €240,562 | €217,438 | -€23,124 | -9.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €145,926 | €133,457 | -€12,468 | -8.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €145,926 | €133,457 | -€12,468 | -8.5% |
| Land and buildings | 22 | €143,083 | €131,376 | -€11,707 | -8.2% |
| Plant, machinery and equipment | 23 | €2,843 | €2,082 | -€761 | -26.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €94,637 | €83,981 | -€10,656 | -11.3% |
| Amounts receivable within one year | 40/41 | €65,912 | €63,122 | -€2,791 | -4.2% |
| Trade receivables | 40 | €2,717 | €0 | -€2,717 | -100% |
| Other amounts receivable | 41 | €63,195 | €63,122 | -€73 | -0.1% |
| Cash at bank and in hand | 54/58 | €3,726 | €2,356 | -€1,370 | -36.8% |
| Deferred charges and accrued income | 490/1 | €24,998 | €18,503 | -€6,496 | -26.0% |
| Total equity and liabilities | 10/49 | €240,562 | €217,438 | -€23,124 | -9.6% |
| Equity | 10/15 | €46,902 | €50,972 | +€4,070 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,302 | €32,372 | +€4,070 | +14.4% |
| Amounts payable | 17/49 | €193,660 | €166,466 | -€27,194 | -14.0% |
| Amounts payable after more than one year | 17 | €149,483 | €128,109 | -€21,375 | -14.3% |
| Financial debts | 170/4 | €149,483 | €128,109 | -€21,375 | -14.3% |
| Amounts payable within one year | 42/48 | €44,177 | €38,357 | -€5,820 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €24,151 | €21,375 | -€2,776 | -11.5% |
| Trade debts | 44 | €11,931 | €5,251 | -€6,680 | -56.0% |
| Suppliers | 440/4 | €11,931 | €5,251 | -€6,680 | -56.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,094 | €11,732 | +€3,637 | +44.9% |
| Taxes | 450/3 | €8,094 | €11,732 | +€3,637 | +44.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,785 | €12,468 | -€1,317 | -9.6% |
| Other operating charges | 640/8 | €4,594 | €5,714 | +€1,120 | +24.4% |
| Gross operating margin | 9900 | €49,848 | €33,080 | -€16,767 | -33.6% |
| Operating profit (loss) | 9901 | €31,469 | €14,898 | -€16,570 | -52.7% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €7,254 | €7,848 | +€595 | +8.2% |
| Recurring financial charges | 65 | €7,254 | €7,848 | +€595 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €24,225 | €7,050 | -€17,175 | -70.9% |
| Income taxes | 67/77 | €9,109 | €2,980 | -€6,129 | -67.3% |
| Profit (loss) for the period | 9904 | €15,116 | €4,070 | -€11,046 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,116 | €4,070 | -€11,046 | -73.1% |
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 23 October 2026 via checked.be.