INTEMA ENGINEERING: 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.
INTEMA ENGINEERING
Largest movements
- Cash +€23,340
up €23,340 (+3.9%), from €597,108 to €620,448
mainly Net result for the year (+€53,612) and Trade debts (+€6,092)
- Receivables within one year +€14,155
up €14,155 (+48.3%), from €29,323 to €43,478
of which Other amounts receivable: +€15,396
- Reserves +€53,612
up €53,612 (+8.9%), from €602,958 to €656,570
- Tax, wage and social debts -€16,240
no longer reported in 2025 (was €16,240)
of which Taxes: -€16,053
- Gross operating margin -€57,049
down €57,049 (-34.1%), from €167,062 to €110,013
- Taxes -€31,152
down €31,152 (-55.0%), from €56,642 to €25,490
- Financial charges +€26,952
up €26,952 (+3,437%), from €784 to €27,736
- Financial income -€11,441
down €11,441 (-78.3%), from €14,618 to €3,177
- Depreciation +€1,874
up €1,874 (+81.4%), from €2,302 to €4,176
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 | €658,963 | €703,960 | +€44,997 | +6.8% |
| Fixed assets | 21/28 | €3,595 | €10,066 | +€6,471 | +180% |
| Tangible fixed assets | 22/27 | €3,545 | €10,016 | +€6,471 | +183% |
| Plant, machinery and equipment | 23 | €3,334 | €1,724 | -€1,610 | -48.3% |
| Furniture and vehicles | 24 | €211 | €8,292 | +€8,081 | +3,833% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €655,368 | €693,894 | +€38,527 | +5.9% |
| Stocks and contracts in progress | 3 | €27,871 | €28,419 | +€547 | +2.0% |
| Stocks | 30/36 | €27,871 | €28,419 | +€547 | +2.0% |
| Amounts receivable within one year | 40/41 | €29,323 | €43,478 | +€14,155 | +48.3% |
| Trade receivables | 40 | €28,620 | €27,379 | -€1,241 | -4.3% |
| Other amounts receivable | 41 | €703 | €16,099 | +€15,396 | +2,189% |
| Cash at bank and in hand | 54/58 | €597,108 | €620,448 | +€23,340 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,064 | €1,550 | +€485 | +45.6% |
| Total equity and liabilities | 10/49 | €658,963 | €703,960 | +€44,997 | +6.8% |
| Equity | 10/15 | €641,193 | €694,805 | +€53,612 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €602,958 | €656,570 | +€53,612 | +8.9% |
| Distributable reserves | 133 | €602,958 | €656,570 | +€53,612 | +8.9% |
| Profit (loss) carried forward | 14 | €19,635 | €19,635 | = | 0.0% |
| Amounts payable | 17/49 | €17,770 | €9,155 | -€8,615 | -48.5% |
| Amounts payable within one year | 42/48 | €17,770 | €9,155 | -€8,615 | -48.5% |
| Trade debts | 44 | €267 | €6,358 | +€6,092 | +2,285% |
| Suppliers | 440/4 | €267 | €6,358 | +€6,092 | +2,285% |
| Taxes, remuneration and social security | 45 | €16,240 | - | -€16,240 | |
| Taxes | 450/3 | €16,053 | - | -€16,053 | |
| Remuneration and social security | 454/9 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €1,263 | €2,797 | +€1,533 | +121% |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €4,176 | +€1,874 | +81.4% |
| Other operating charges | 640/8 | €2,031 | €2,176 | +€144 | +7.1% |
| Gross operating margin | 9900 | €167,062 | €110,013 | -€57,049 | -34.1% |
| Operating profit (loss) | 9901 | €162,729 | €103,662 | -€59,067 | -36.3% |
| Financial income | 75/76B | €14,618 | €3,177 | -€11,441 | -78.3% |
| Recurring financial income | 75 | €14,618 | €3,177 | -€11,441 | -78.3% |
| Financial charges | 65/66B | €784 | €27,736 | +€26,952 | +3,437% |
| Recurring financial charges | 65 | €784 | €27,736 | +€26,952 | +3,437% |
| Profit (loss) for the period before taxes | 9903 | €176,562 | €79,102 | -€97,460 | -55.2% |
| Income taxes | 67/77 | €56,642 | €25,490 | -€31,152 | -55.0% |
| Profit (loss) for the period | 9904 | €119,920 | €53,612 | -€66,308 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,920 | €53,612 | -€66,308 | -55.3% |
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 16 October 2026 via checked.be.