INTELLIMA: 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.
INTELLIMA
Largest movements
- Receivables within one year -€23,277
no longer reported in 2025 (was €23,277)
- Current investments +€17,209
up €17,209 (+31.5%), from €54,646 to €71,855
- Cash +€9,327
up €9,327 (+16.1%), from €57,983 to €67,310
mainly Net result for the year (+€56,945) and Depreciation (+€46,494)
- Debts after one year -€33,310
down €33,310 (-20.5%), from €162,306 to €128,996
- Reserves +€31,034
up €31,034 (+17.2%), from €180,040 to €211,074
of which Distributable reserves: +€35,034
- Other debts -€6,866
down €6,866 (-11.2%), from €61,046 to €54,180
- Gross operating margin +€24,824
up €24,824 (+22.4%), from €111,051 to €135,875
- Depreciation +€8,791
up €8,791 (+23.3%), from €37,703 to €46,494
- Taxes +€4,128
up €4,128 (+21.2%), from €19,449 to €23,577
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 | €598,349 | €602,458 | +€4,109 | +0.7% |
| Formation expenses | 20 | - | €1,131 | +€1,131 | |
| Fixed assets | 21/28 | €461,901 | €462,162 | +€261 | +0.1% |
| Tangible fixed assets | 22/27 | €461,901 | €462,162 | +€261 | +0.1% |
| Land and buildings | 22 | €458,733 | €453,844 | -€4,889 | -1.1% |
| Furniture and vehicles | 24 | €3,168 | €8,318 | +€5,150 | +163% |
| Current assets | 29/58 | €136,448 | €139,165 | +€2,717 | +2.0% |
| Amounts receivable within one year | 40/41 | €23,277 | - | -€23,277 | |
| Trade receivables | 40 | €23,277 | - | -€23,277 | |
| Current investments | 50/53 | €54,646 | €71,855 | +€17,209 | +31.5% |
| Cash at bank and in hand | 54/58 | €57,983 | €67,310 | +€9,327 | +16.1% |
| Deferred charges and accrued income | 490/1 | €542 | - | -€542 | |
| Total equity and liabilities | 10/49 | €598,349 | €602,458 | +€4,109 | +0.7% |
| Equity | 10/15 | €309,502 | €344,132 | +€34,630 | +11.2% |
| Contributions | 10/11 | €125,000 | €129,000 | +€4,000 | +3.2% |
| Reserves | 13 | €180,040 | €211,074 | +€31,034 | +17.2% |
| Non-distributable reserves | 130/1 | €4,000 | - | -€4,000 | |
| Reserves not available under the articles | 1311 | €4,000 | - | -€4,000 | |
| Tax-exempt reserves | 132 | €28,093 | €28,093 | = | 0.0% |
| Distributable reserves | 133 | €147,947 | €182,981 | +€35,034 | +23.7% |
| Profit (loss) carried forward | 14 | €2,994 | €2,994 | = | 0.0% |
| Investment grants | 15 | €1,468 | €1,064 | -€404 | -27.5% |
| Amounts payable | 17/49 | €288,847 | €258,326 | -€30,521 | -10.6% |
| Amounts payable after more than one year | 17 | €162,306 | €128,996 | -€33,310 | -20.5% |
| Financial debts | 170/4 | €162,306 | €128,996 | -€33,310 | -20.5% |
| Amounts payable within one year | 42/48 | €120,287 | €121,769 | +€1,482 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €32,864 | €33,311 | +€447 | +1.4% |
| Trade debts | 44 | €4,314 | €7,056 | +€2,742 | +63.6% |
| Suppliers | 440/4 | €4,314 | €7,056 | +€2,742 | +63.6% |
| Taxes, remuneration and social security | 45 | €22,063 | €27,222 | +€5,159 | +23.4% |
| Taxes | 450/3 | €22,063 | €27,222 | +€5,159 | +23.4% |
| Other amounts payable | 47/48 | €61,046 | €54,180 | -€6,866 | -11.2% |
| Accrued charges and deferred income | 492/3 | €6,254 | €7,561 | +€1,307 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,703 | €46,494 | +€8,791 | +23.3% |
| Other operating charges | 640/8 | €2,015 | €2,158 | +€143 | +7.1% |
| Gross operating margin | 9900 | €111,051 | €135,875 | +€24,824 | +22.4% |
| Operating profit (loss) | 9901 | €71,333 | €87,223 | +€15,890 | +22.3% |
| Financial income | 75/76B | €630 | €612 | -€18 | -2.9% |
| Recurring financial income | 75 | €630 | €612 | -€18 | -2.9% |
| Financial charges | 65/66B | €6,583 | €7,313 | +€730 | +11.1% |
| Recurring financial charges | 65 | €6,583 | €7,313 | +€730 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €65,380 | €80,522 | +€15,142 | +23.2% |
| Income taxes | 67/77 | €19,449 | €23,577 | +€4,128 | +21.2% |
| Profit (loss) for the period | 9904 | €45,931 | €56,945 | +€11,014 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,931 | €56,945 | +€11,014 | +24.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.