INTINYA LAW: 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.
INTINYA LAW
Largest movements
- Cash +€38,144
up €38,144 (+61.4%), from €62,092 to €100,236
mainly Net result for the year (+€112,244) and Debts after one year (+€58,400)
- Receivables within one year +€26,422
up €26,422 (+18.0%), from €146,872 to €173,295
of which Trade receivables: +€34,069
- Tangible fixed assets -€14,090
down €14,090 (-40.7%), from €34,624 to €20,535
of which Plant, machinery and equipment: -€8,852
- Deferred charges and accrued income -€3,927
down €3,927 (-47.1%), from €8,343 to €4,416
- Debts after one year +€58,400
new in 2025: €58,400
- Tax, wage and social debts +€21,798
up €21,798 (+161%), from €13,551 to €35,349
of which Taxes: +€23,114
- Trade debts -€20,742
down €20,742 (-39.8%), from €52,084 to €31,342
- Other debts -€12,150
down €12,150 (-9.7%), from €125,150 to €113,000
- Gross operating margin +€52,480
up €52,480 (+36.7%), from €143,011 to €195,491
- Staff costs +€11,692
up €11,692 (+22.1%), from €52,956 to €64,648
- Depreciation -€3,991
down €3,991 (-19.2%), from €20,834 to €16,844
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 | €251,932 | €298,481 | +€46,550 | +18.5% |
| Fixed assets | 21/28 | €34,624 | €20,535 | -€14,090 | -40.7% |
| Tangible fixed assets | 22/27 | €34,624 | €20,535 | -€14,090 | -40.7% |
| Plant, machinery and equipment | 23 | €19,328 | €10,475 | -€8,852 | -45.8% |
| Furniture and vehicles | 24 | €12,177 | €8,892 | -€3,285 | -27.0% |
| Other tangible fixed assets | 26 | €3,119 | €1,167 | -€1,952 | -62.6% |
| Current assets | 29/58 | €217,308 | €277,947 | +€60,639 | +27.9% |
| Amounts receivable within one year | 40/41 | €146,872 | €173,295 | +€26,422 | +18.0% |
| Trade receivables | 40 | €139,225 | €173,295 | +€34,069 | +24.5% |
| Other amounts receivable | 41 | €7,647 | €0 | -€7,647 | -100% |
| Cash at bank and in hand | 54/58 | €62,092 | €100,236 | +€38,144 | +61.4% |
| Deferred charges and accrued income | 490/1 | €8,343 | €4,416 | -€3,927 | -47.1% |
| Total equity and liabilities | 10/49 | €251,932 | €298,481 | +€46,550 | +18.5% |
| Equity | 10/15 | €61,146 | €60,390 | -€756 | -1.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,146 | €390 | -€756 | -66.0% |
| Amounts payable | 17/49 | €190,786 | €238,091 | +€47,306 | +24.8% |
| Amounts payable after more than one year | 17 | - | €58,400 | +€58,400 | |
| Other amounts payable | 178/9 | - | €58,400 | +€58,400 | |
| Amounts payable within one year | 42/48 | €190,786 | €179,691 | -€11,094 | -5.8% |
| Trade debts | 44 | €52,084 | €31,342 | -€20,742 | -39.8% |
| Suppliers | 440/4 | €52,084 | €31,342 | -€20,742 | -39.8% |
| Taxes, remuneration and social security | 45 | €13,551 | €35,349 | +€21,798 | +161% |
| Taxes | 450/3 | €1,772 | €24,886 | +€23,114 | +1,304% |
| Remuneration and social security | 454/9 | €11,779 | €10,463 | -€1,316 | -11.2% |
| Other amounts payable | 47/48 | €125,150 | €113,000 | -€12,150 | -9.7% |
| Remuneration, social security and pensions | 62 | €52,956 | €64,648 | +€11,692 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,834 | €16,844 | -€3,991 | -19.2% |
| Other operating charges | 640/8 | €1,093 | €1,138 | +€45 | +4.1% |
| Gross operating margin | 9900 | €143,011 | €195,491 | +€52,480 | +36.7% |
| Operating profit (loss) | 9901 | €68,128 | €112,862 | +€44,734 | +65.7% |
| Financial income | 75/76B | €128 | €1 | -€127 | -99.1% |
| Recurring financial income | 75 | €128 | €1 | -€127 | -99.1% |
| Financial charges | 65/66B | €195 | €188 | -€7 | -3.4% |
| Recurring financial charges | 65 | €195 | €188 | -€7 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €68,061 | €112,674 | +€44,614 | +65.5% |
| Income taxes | 67/77 | €165 | €430 | +€266 | +161% |
| Profit (loss) for the period | 9904 | €67,896 | €112,244 | +€44,348 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,896 | €112,244 | +€44,348 | +65.3% |
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 13 October 2026 via checked.be.