INTRALECT: 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.
INTRALECT
Largest movements
- Current investments +€175,460
up €175,460 (+185.2%), from €94,760 to €270,221
- Tangible fixed assets -€45,953
down €45,953 (-5.5%), from €830,981 to €785,029
of which Land and buildings: -€41,212
- Other debts +€149,765
up €149,765 (+813.7%), from €18,404 to €168,169
- Debts after one year -€37,178
down €37,178 (-74.5%), from €49,907 to €12,729
- Tax, wage and social debts +€20,330
up €20,330 (+278.4%), from €7,301 to €27,631
of which Taxes: +€20,330
- Current portion of long-term debt -€13,242
down €13,242 (-26.3%), from €50,420 to €37,178
- Gross operating margin +€47,261
up €47,261 (+19.3%), from €244,764 to €292,024
- Taxes +€11,792
up €11,792 (+20.0%), from €58,823 to €70,615
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 | €1,041,264 | €1,163,324 | +€122,060 | +11.7% |
| Fixed assets | 21/28 | €830,981 | €785,029 | -€45,953 | -5.5% |
| Tangible fixed assets | 22/27 | €830,981 | €785,029 | -€45,953 | -5.5% |
| Land and buildings | 22 | €797,529 | €756,317 | -€41,212 | -5.2% |
| Plant, machinery and equipment | 23 | €2,611 | €7,275 | +€4,663 | +178.6% |
| Furniture and vehicles | 24 | €30,841 | €21,437 | -€9,404 | -30.5% |
| Current assets | 29/58 | €210,282 | €378,295 | +€168,013 | +79.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €94,760 | €270,221 | +€175,460 | +185.2% |
| Cash at bank and in hand | 54/58 | €111,923 | €104,379 | -€7,544 | -6.7% |
| Deferred charges and accrued income | 490/1 | €3,599 | €3,695 | +€96 | +2.7% |
| Total equity and liabilities | 10/49 | €1,041,264 | €1,163,324 | +€122,060 | +11.7% |
| Equity | 10/15 | €888,246 | €886,687 | -€1,559 | -0.2% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Reserves | 13 | €790,246 | €788,687 | -€1,559 | -0.2% |
| Distributable reserves | 133 | €790,246 | €788,687 | -€1,559 | -0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €153,017 | €276,637 | +€123,620 | +80.8% |
| Amounts payable after more than one year | 17 | €49,907 | €12,729 | -€37,178 | -74.5% |
| Financial debts | 170/4 | €49,907 | €12,729 | -€37,178 | -74.5% |
| Amounts payable within one year | 42/48 | €96,870 | €255,887 | +€159,017 | +164.2% |
| Current portion of amounts payable after more than one year | 42 | €50,420 | €37,178 | -€13,242 | -26.3% |
| Financial debts | 43 | €12,500 | €12,500 | = | 0.0% |
| Credit institutions | 430/8 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €8,244 | €10,409 | +€2,165 | +26.3% |
| Suppliers | 440/4 | €8,244 | €10,409 | +€2,165 | +26.3% |
| Taxes, remuneration and social security | 45 | €7,301 | €27,631 | +€20,330 | +278.4% |
| Taxes | 450/3 | €7,301 | €27,631 | +€20,330 | +278.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,404 | €168,169 | +€149,765 | +813.7% |
| Accrued charges and deferred income | 492/3 | €6,240 | €8,021 | +€1,781 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,844 | €51,393 | +€549 | +1.1% |
| Other operating charges | 640/8 | €4,289 | €4,866 | +€577 | +13.5% |
| Gross operating margin | 9900 | €244,764 | €292,024 | +€47,261 | +19.3% |
| Operating profit (loss) | 9901 | €189,631 | €235,766 | +€46,134 | +24.3% |
| Financial income | 75/76B | €5,091 | €2,965 | -€2,126 | -41.8% |
| Recurring financial income | 75 | €5,091 | €2,965 | -€2,126 | -41.8% |
| Financial charges | 65/66B | €3,374 | €4,193 | +€820 | +24.3% |
| Recurring financial charges | 65 | €3,374 | €4,193 | +€820 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €191,348 | €234,537 | +€43,188 | +22.6% |
| Income taxes | 67/77 | €58,823 | €70,615 | +€11,792 | +20.0% |
| Profit (loss) for the period | 9904 | €132,526 | €163,922 | +€31,396 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €132,526 | €163,922 | +€31,396 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.