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INTERSEKT: what changed

Two fiscal 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.

What changed

INTERSEKT

BE 1002.004.258
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€111,976
2024 · €99,230+€12,747
Equity
€212,514
2024 · €101,371+€111,143
Cash
€25,734
2024 · €125,234-€99,501
Balance sheet total
€248,013
2024 · €137,397+€110,616

Largest movements

2024 to 2025
Assets
  • Current investments +€200,178

    new in 2025: €200,178

  • Cash -€99,501

    down €99,501 (-79.5%), from €125,234 to €25,734

    mainly Current investments (-€200,178) and Receivables within one year (-€10,108)

  • Receivables within one year +€10,108

    up €10,108 (+113.9%), from €8,875 to €18,983

    of which Trade receivables: +€5,376

Equity and liabilities
  • Profit (loss) carried forward +€111,143

    new in 2025: €111,143

Income statement
  • Taxes -€8,921

    down €8,921 (-22.1%), from €40,302 to €31,382

  • Gross operating margin +€3,815

    up €3,815 (+2.7%), from €140,696 to €144,511

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €99,230
Gross operating margin +€3,815
Depreciation -€675
Other operating charges +€483
Financial income +€413
Financial charges -€210
Taxes +€8,921
Result 2025 €111,976

Cash bridge derived

cash 2024 to 2025

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.

From operations +€102,726
Investment -€201,394
Financing -€833
Cash 2024 €125,234
Net result for the year +€111,976
Depreciation +€1,384
Receivables within one year -€10,108
Trade debts -€59
Tax, wage and social debts +€903
Other debts -€1,371
Investment in fixed assets (net) -€1,216
Current investments -€200,178
Contributions, distributions and other -€833
Cash 2025 €25,734
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €137,397 €248,013 +€110,616 +80.5%
Fixed assets 21/28 €3,287 €3,119 -€168 -5.1%
Tangible fixed assets 22/27 €3,287 €3,119 -€168 -5.1%
Furniture and vehicles 24 €3,287 €3,119 -€168 -5.1%
Current assets 29/58 €134,110 €244,895 +€110,785 +82.6%
Amounts receivable within one year 40/41 €8,875 €18,983 +€10,108 +113.9%
Trade receivables 40 €8,875 €14,251 +€5,376 +60.6%
Other amounts receivable 41 - €4,732 +€4,732
Current investments 50/53 - €200,178 +€200,178
Cash at bank and in hand 54/58 €125,234 €25,734 -€99,501 -79.5%
Total equity and liabilities 10/49 €137,397 €248,013 +€110,616 +80.5%
Equity 10/15 €101,371 €212,514 +€111,143 +109.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €98,371 €98,371 = 0.0%
Distributable reserves 133 €98,371 €98,371 = 0.0%
Profit (loss) carried forward 14 - €111,143 +€111,143
Amounts payable 17/49 €36,026 €35,499 -€527 -1.5%
Amounts payable within one year 42/48 €36,026 €35,499 -€527 -1.5%
Trade debts 44 €259 €200 -€59 -22.8%
Suppliers 440/4 €259 €200 -€59 -22.8%
Taxes, remuneration and social security 45 €33,311 €34,214 +€903 +2.7%
Taxes 450/3 €33,311 €34,214 +€903 +2.7%
Other amounts payable 47/48 €2,456 €1,086 -€1,371 -55.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €710 €1,384 +€675 +95.1%
Other operating charges 640/8 €606 €123 -€483 -79.7%
Gross operating margin 9900 €140,696 €144,511 +€3,815 +2.7%
Operating profit (loss) 9901 €139,380 €143,004 +€3,624 +2.6%
Financial income 75/76B €170 €583 +€413 +242.4%
Recurring financial income 75 €170 €583 +€413 +242.4%
Financial charges 65/66B €19 €229 +€210 +1118.7%
Recurring financial charges 65 €19 €229 +€210 +1118.7%
Profit (loss) for the period before taxes 9903 €139,532 €143,358 +€3,826 +2.7%
Income taxes 67/77 €40,302 €31,382 -€8,921 -22.1%
Profit (loss) for the period 9904 €99,230 €111,976 +€12,747 +12.8%
Profit (loss) for the period to be appropriated 9905 €99,230 €111,976 +€12,747 +12.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.