INTRACOMMA: 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.
INTRACOMMA
Largest movements
- Tangible fixed assets -€8,341
down €8,341 (-23.6%), from €35,385 to €27,044
- Cash -€2,893
down €2,893 (-41.2%), from €7,020 to €4,128
mainly Debts after one year (-€11,908) and Net result for the year (-€4,055)
- Debts after one year -€11,908
down €11,908 (-100.0%), from €11,908 to €0
- Trade debts +€6,166
up €6,166 (+69833.3%), from €9 to €6,175
- Profit (loss) carried forward -€4,055
down €4,055 (-27.1%), from -€14,983 to -€19,037
- Other debts -€3,030
down €3,030 (-12.4%), from €24,386 to €21,356
- Current portion of long-term debt +€1,586
up €1,586 (+14.4%), from €11,007 to €12,593
- Gross operating margin +€1,522
up €1,522 (+37.1%), from €4,103 to €5,625
- Depreciation -€159
down €159 (-1.9%), from €8,500 to €8,341
- Other operating charges +€69
up €69 (+12.0%), from €577 to €646
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 | €67,405 | €56,172 | -€11,234 | -16.7% |
| Fixed assets | 21/28 | €60,385 | €52,044 | -€8,341 | -13.8% |
| Tangible fixed assets | 22/27 | €35,385 | €27,044 | -€8,341 | -23.6% |
| Furniture and vehicles | 24 | €35,385 | €27,044 | -€8,341 | -23.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €7,020 | €4,128 | -€2,893 | -41.2% |
| Cash at bank and in hand | 54/58 | €7,020 | €4,128 | -€2,893 | -41.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €67,405 | €56,172 | -€11,234 | -16.7% |
| Equity | 10/15 | €19,961 | €15,907 | -€4,055 | -20.3% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €22,541 | €22,541 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €20,541 | €20,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,983 | -€19,037 | -€4,055 | -27.1% |
| Amounts payable | 17/49 | €47,444 | €40,265 | -€7,179 | -15.1% |
| Amounts payable after more than one year | 17 | €11,908 | €0 | -€11,908 | -100.0% |
| Financial debts | 170/4 | €11,908 | €0 | -€11,908 | -100.0% |
| Amounts payable within one year | 42/48 | €35,536 | €40,265 | +€4,729 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €11,007 | €12,593 | +€1,586 | +14.4% |
| Trade debts | 44 | €9 | €6,175 | +€6,166 | +69833.3% |
| Suppliers | 440/4 | €9 | €6,175 | +€6,166 | +69833.3% |
| Taxes, remuneration and social security | 45 | €134 | €141 | +€7 | +5.0% |
| Taxes | 450/3 | €134 | €141 | +€7 | +5.0% |
| Other amounts payable | 47/48 | €24,386 | €21,356 | -€3,030 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,500 | €8,341 | -€159 | -1.9% |
| Other operating charges | 640/8 | €577 | €646 | +€69 | +12.0% |
| Gross operating margin | 9900 | €4,103 | €5,625 | +€1,522 | +37.1% |
| Operating profit (loss) | 9901 | -€4,974 | -€3,363 | +€1,611 | +32.4% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €535 | €551 | +€16 | +3.0% |
| Recurring financial charges | 65 | €535 | €551 | +€16 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,493 | -€3,914 | +€1,579 | +28.7% |
| Income taxes | 67/77 | €139 | €141 | +€2 | +1.3% |
| Profit (loss) for the period | 9904 | -€5,632 | -€4,055 | +€1,577 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,632 | -€4,055 | +€1,577 | +28.0% |
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 5 October 2026 via checked.be.