IntelliSense: 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.
IntelliSense
Largest movements
- Financial fixed assets -€35,000
no longer reported in 2025 (was €35,000)
- Receivables within one year -€8,785
down €8,785 (-91.7%), from €9,583 to €799
- Tangible fixed assets -€6,927
down €6,927 (-36.7%), from €18,875 to €11,948
of which Furniture and vehicles: -€7,259
- Cash -€6,332
down €6,332 (-7.0%), from €90,209 to €83,876
mainly Contributions, distributions and other (-€39,308) and Tax, wage and social debts (-€13,347)
- Profit (loss) carried forward -€44,428
down €44,428, from €39,308 to -€5,120
- Tax, wage and social debts -€13,347
down €13,347 (-76.8%), from €17,367 to €4,020
- Gross operating margin -€55,817
down €55,817 (-93.6%), from €59,641 to €3,824
- Taxes -€11,200
no longer reported in 2025 (was €11,200)
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.
Cash bridge derived
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 | €153,667 | €96,623 | -€57,044 | -37.1% |
| Fixed assets | 21/28 | €53,875 | €11,948 | -€41,927 | -77.8% |
| Tangible fixed assets | 22/27 | €18,875 | €11,948 | -€6,927 | -36.7% |
| Plant, machinery and equipment | 23 | - | €332 | +€332 | |
| Furniture and vehicles | 24 | €18,875 | €11,616 | -€7,259 | -38.5% |
| Financial fixed assets | 28 | €35,000 | - | -€35,000 | |
| Current assets | 29/58 | €99,792 | €84,675 | -€15,117 | -15.1% |
| Amounts receivable within one year | 40/41 | €9,583 | €799 | -€8,785 | -91.7% |
| Trade receivables | 40 | €9,583 | €799 | -€8,785 | -91.7% |
| Cash at bank and in hand | 54/58 | €90,209 | €83,876 | -€6,332 | -7.0% |
| Total equity and liabilities | 10/49 | €153,667 | €96,623 | -€57,044 | -37.1% |
| Equity | 10/15 | €110,102 | €65,674 | -€44,428 | -40.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,794 | €66,794 | = | 0.0% |
| Distributable reserves | 133 | €66,794 | €66,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,308 | -€5,120 | -€44,428 | |
| Amounts payable | 17/49 | €43,565 | €30,949 | -€12,616 | -29.0% |
| Amounts payable within one year | 42/48 | €43,565 | €30,949 | -€12,616 | -29.0% |
| Trade debts | 44 | €19 | €432 | +€413 | +2211.3% |
| Suppliers | 440/4 | €19 | €432 | +€413 | +2211.3% |
| Taxes, remuneration and social security | 45 | €17,367 | €4,020 | -€13,347 | -76.8% |
| Taxes | 450/3 | €17,367 | €4,020 | -€13,347 | -76.8% |
| Other amounts payable | 47/48 | €26,180 | €26,496 | +€317 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,860 | €8,869 | +€10 | +0.1% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €59,641 | €3,824 | -€55,817 | -93.6% |
| Operating profit (loss) | 9901 | €50,581 | -€5,046 | -€55,626 | |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.5% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €50,507 | -€5,120 | -€55,628 | |
| Income taxes | 67/77 | €11,200 | - | -€11,200 | |
| Profit (loss) for the period | 9904 | €39,308 | -€5,120 | -€44,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,308 | -€5,120 | -€44,428 |
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 12 October 2026 via checked.be.