INTEM-Consulting: 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.
INTEM-Consulting
Largest movements
- Cash +€43,793
up €43,793 (+14.7%), from €297,215 to €341,008
mainly Other debts (+€176,813) and Net result for the year (+€89,662)
- Tangible fixed assets -€10,414
down €10,414 (-39.9%), from €26,128 to €15,714
of which Furniture and vehicles: -€11,301
- Other debts +€176,813
up €176,813 (+4,266%), from €4,144 to €180,957
- Reserves -€100,550
down €100,550 (-41.7%), from €241,160 to €140,610
- Tax, wage and social debts -€30,307
down €30,307 (-49.6%), from €61,148 to €30,841
of which Taxes: -€29,257
- Debts after one year -€10,601
down €10,601 (-74.9%), from €14,152 to €3,551
- Gross operating margin -€14,442
down €14,442 (-10.3%), from €140,717 to €126,276
- Taxes -€4,112
down €4,112 (-14.9%), from €27,569 to €23,456
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 | €336,765 | €372,190 | +€35,424 | +10.5% |
| Fixed assets | 21/28 | €26,177 | €15,763 | -€10,414 | -39.8% |
| Tangible fixed assets | 22/27 | €26,128 | €15,714 | -€10,414 | -39.9% |
| Furniture and vehicles | 24 | €25,333 | €14,032 | -€11,301 | -44.6% |
| Other tangible fixed assets | 26 | €795 | €1,682 | +€888 | +112% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €310,589 | €356,427 | +€45,838 | +14.8% |
| Amounts receivable within one year | 40/41 | €12,757 | €13,972 | +€1,215 | +9.5% |
| Trade receivables | 40 | €8,877 | €12,428 | +€3,551 | +40.0% |
| Other amounts receivable | 41 | €3,880 | €1,544 | -€2,336 | -60.2% |
| Cash at bank and in hand | 54/58 | €297,215 | €341,008 | +€43,793 | +14.7% |
| Deferred charges and accrued income | 490/1 | €616 | €1,446 | +€830 | +135% |
| Total equity and liabilities | 10/49 | €336,765 | €372,190 | +€35,424 | +10.5% |
| Equity | 10/15 | €244,174 | €143,610 | -€100,564 | -41.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €241,160 | €140,610 | -€100,550 | -41.7% |
| Distributable reserves | 133 | €241,160 | €140,610 | -€100,550 | -41.7% |
| Profit (loss) carried forward | 14 | €14 | €0 | -€14 | -100% |
| Amounts payable | 17/49 | €92,591 | €228,580 | +€135,988 | +147% |
| Amounts payable after more than one year | 17 | €14,152 | €3,551 | -€10,601 | -74.9% |
| Financial debts | 170/4 | €14,152 | €3,551 | -€10,601 | -74.9% |
| Amounts payable within one year | 42/48 | €78,439 | €225,029 | +€146,590 | +187% |
| Current portion of amounts payable after more than one year | 42 | €10,525 | €10,601 | +€76 | +0.7% |
| Trade debts | 44 | €2,622 | €2,629 | +€8 | +0.3% |
| Suppliers | 440/4 | €2,622 | €2,629 | +€8 | +0.3% |
| Taxes, remuneration and social security | 45 | €61,148 | €30,841 | -€30,307 | -49.6% |
| Taxes | 450/3 | €60,098 | €30,841 | -€29,257 | -48.7% |
| Remuneration and social security | 454/9 | €1,050 | €0 | -€1,050 | -100% |
| Other amounts payable | 47/48 | €4,144 | €180,957 | +€176,813 | +4,266% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,632 | €11,851 | +€219 | +1.9% |
| Other operating charges | 640/8 | €662 | €1,024 | +€362 | +54.6% |
| Gross operating margin | 9900 | €140,717 | €126,276 | -€14,442 | -10.3% |
| Operating profit (loss) | 9901 | €128,423 | €113,401 | -€15,022 | -11.7% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €302 | €306 | +€4 | +1.4% |
| Recurring financial charges | 65 | €302 | €306 | +€4 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €128,120 | €113,118 | -€15,003 | -11.7% |
| Income taxes | 67/77 | €27,569 | €23,456 | -€4,112 | -14.9% |
| Profit (loss) for the period | 9904 | €100,552 | €89,662 | -€10,890 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €100,552 | €89,662 | -€10,890 | -10.8% |
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 15 October 2026 via checked.be.