Intersumus: 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.
Intersumus
Largest movements
- Receivables within one year -€37,320
down €37,320 (-74.7%), from €49,928 to €12,608
of which Trade receivables: -€36,710
- Cash +€1,211
up €1,211 (+22.2%), from €5,460 to €6,671
mainly Receivables within one year (+€37,320) and Other debts (+€903)
- Intangible fixed assets -€900
down €900 (-49.6%), from €1,816 to €916
- Trade debts -€34,982
down €34,982 (-73.2%), from €47,783 to €12,801
- Profit (loss) carried forward -€3,325
down €3,325 (-34.3%), from -€9,683 to -€13,008
- Other debts +€903
new in 2025: €903
- Gross operating margin -€8,135
down €8,135, from €6,544 to -€1,591
- Other operating charges +€631
up €631 (+534.4%), from €118 to €749
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 | €57,644 | €20,195 | -€37,449 | -65.0% |
| Fixed assets | 21/28 | €1,816 | €916 | -€900 | -49.6% |
| Intangible fixed assets | 21 | €1,816 | €916 | -€900 | -49.6% |
| Current assets | 29/58 | €55,828 | €19,279 | -€36,549 | -65.5% |
| Amounts receivable within one year | 40/41 | €49,928 | €12,608 | -€37,320 | -74.7% |
| Trade receivables | 40 | €49,119 | €12,408 | -€36,710 | -74.7% |
| Other amounts receivable | 41 | €809 | €199 | -€610 | -75.4% |
| Cash at bank and in hand | 54/58 | €5,460 | €6,671 | +€1,211 | +22.2% |
| Deferred charges and accrued income | 490/1 | €440 | €0 | -€440 | -100.0% |
| Total equity and liabilities | 10/49 | €57,644 | €20,195 | -€37,449 | -65.0% |
| Equity | 10/15 | -€683 | -€4,008 | -€3,325 | -486.5% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,683 | -€13,008 | -€3,325 | -34.3% |
| Amounts payable | 17/49 | €58,327 | €24,203 | -€34,124 | -58.5% |
| Amounts payable within one year | 42/48 | €58,327 | €24,203 | -€34,124 | -58.5% |
| Financial debts | 43 | €10,544 | €10,500 | -€44 | -0.4% |
| Credit institutions | 430/8 | €44 | €0 | -€44 | -100.0% |
| Other loans | 439 | €10,500 | €10,500 | = | 0.0% |
| Trade debts | 44 | €47,783 | €12,801 | -€34,982 | -73.2% |
| Suppliers | 440/4 | €47,783 | €12,801 | -€34,982 | -73.2% |
| Other amounts payable | 47/48 | - | €903 | +€903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €900 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €749 | +€631 | +534.4% |
| Gross operating margin | 9900 | €6,544 | -€1,591 | -€8,135 | |
| Operating profit (loss) | 9901 | €5,526 | -€3,240 | -€8,766 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.6% |
| Financial charges | 65/66B | €85 | €85 | +€1 | +0.9% |
| Recurring financial charges | 65 | €85 | €85 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €5,442 | -€3,325 | -€8,767 | |
| Profit (loss) for the period | 9904 | €5,442 | -€3,325 | -€8,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,442 | -€3,325 | -€8,767 |
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 10 October 2026 via checked.be.