INTELLIGENT SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€8,643
down €8,643 (-4.9%), from €177,166 to €168,523
of which Land and buildings: -€10,195
- Receivables within one year -€5,813
down €5,813 (-77.2%), from €7,527 to €1,715
of which Trade receivables: -€4,405
- Debts after one year -€10,000
down €10,000 (-11.7%), from €85,833 to €75,833
- Other debts -€7,818
down €7,818 (-60.5%), from €12,930 to €5,112
- Current portion of long-term debt -€5,632
down €5,632 (-36.0%), from €15,632 to €10,000
- Profit (loss) carried forward +€3,325
no longer reported in 2025 (was -€3,325)
- Advances received +€1,927
new in 2025: €1,927
- Gross operating margin +€10,040
up €10,040 (+69.3%), from €14,482 to €24,522
- Other operating charges +€1,209
up €1,209 (+45.2%), from €2,677 to €3,886
- Taxes +€481
up €481 (+401,142%), from €0 to €481
- Financial income -€365
down €365 (-100.0%), from €366 to €0
- Financial charges -€347
down €347 (-7.0%), from €4,994 to €4,647
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 | €185,158 | €171,890 | -€13,269 | -7.2% |
| Fixed assets | 21/28 | €177,166 | €168,523 | -€8,643 | -4.9% |
| Tangible fixed assets | 22/27 | €177,166 | €168,523 | -€8,643 | -4.9% |
| Land and buildings | 22 | €165,658 | €155,464 | -€10,195 | -6.2% |
| Furniture and vehicles | 24 | €9,622 | €11,173 | +€1,551 | +16.1% |
| Other tangible fixed assets | 26 | €1,886 | €1,886 | = | 0.0% |
| Current assets | 29/58 | €7,992 | €3,367 | -€4,625 | -57.9% |
| Amounts receivable within one year | 40/41 | €7,527 | €1,715 | -€5,813 | -77.2% |
| Trade receivables | 40 | €6,119 | €1,715 | -€4,405 | -72.0% |
| Other amounts receivable | 41 | €1,408 | - | -€1,408 | |
| Cash at bank and in hand | 54/58 | €361 | €1,403 | +€1,043 | +289% |
| Deferred charges and accrued income | 490/1 | €104 | €249 | +€144 | +138% |
| Total equity and liabilities | 10/49 | €185,158 | €171,890 | -€13,269 | -7.2% |
| Equity | 10/15 | €69,056 | €73,871 | +€4,815 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,181 | €67,671 | +€1,490 | +2.3% |
| Distributable reserves | 133 | €66,181 | €67,671 | +€1,490 | +2.3% |
| Profit (loss) carried forward | 14 | -€3,325 | - | +€3,325 | |
| Amounts payable | 17/49 | €116,103 | €98,019 | -€18,084 | -15.6% |
| Amounts payable after more than one year | 17 | €85,833 | €75,833 | -€10,000 | -11.7% |
| Financial debts | 170/4 | €85,833 | €75,833 | -€10,000 | -11.7% |
| Amounts payable within one year | 42/48 | €30,269 | €22,186 | -€8,084 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €15,632 | €10,000 | -€5,632 | -36.0% |
| Trade debts | 44 | €1,707 | €3,443 | +€1,736 | +102% |
| Suppliers | 440/4 | €1,707 | €3,443 | +€1,736 | +102% |
| Advances received on contracts in progress | 46 | - | €1,927 | +€1,927 | |
| Taxes, remuneration and social security | 45 | - | €1,703 | +€1,703 | |
| Taxes | 450/3 | - | €1,703 | +€1,703 | |
| Other amounts payable | 47/48 | €12,930 | €5,112 | -€7,818 | -60.5% |
| Non-recurring operating income | 76A | - | €6,586 | +€6,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,502 | €10,693 | +€191 | +1.8% |
| Other operating charges | 640/8 | €2,677 | €3,886 | +€1,209 | +45.2% |
| Gross operating margin | 9900 | €14,482 | €24,522 | +€10,040 | +69.3% |
| Operating profit (loss) | 9901 | €1,304 | €9,943 | +€8,639 | +662% |
| Financial income | 75/76B | €366 | €0 | -€365 | -100.0% |
| Recurring financial income | 75 | €366 | €0 | -€365 | -100.0% |
| Financial charges | 65/66B | €4,994 | €4,647 | -€347 | -7.0% |
| Recurring financial charges | 65 | €4,994 | €4,647 | -€347 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,325 | €5,296 | +€8,621 | |
| Income taxes | 67/77 | €0 | €481 | +€481 | +401,142% |
| Profit (loss) for the period | 9904 | -€3,325 | €4,815 | +€8,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,325 | €4,815 | +€8,140 |
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.