P.M. Intelligent Support: 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.
P.M. Intelligent Support
Largest movements
- Tangible fixed assets +€28,153
up €28,153 (+47.5%), from €59,292 to €87,445
of which Furniture and vehicles: +€33,335
- Deferred charges and accrued income -€18,122
no longer reported in 2025 (was €18,122)
- Receivables within one year -€8,184
down €8,184 (-46.8%), from €17,472 to €9,289
of which Other amounts receivable: -€13,622
- Cash -€2,163
down €2,163 (-86.9%), from €2,489 to €326
mainly Net result for the year (-€40,747) and Investment in fixed assets (net) (-€34,737)
- Other debts +€51,534
up €51,534 (+226%), from €22,785 to €74,319
- Profit (loss) carried forward -€40,747
down €40,747 (-83.5%), from -€48,805 to -€89,552
- Trade debts -€6,655
down €6,655 (-69.1%), from €9,631 to €2,976
- Tax, wage and social debts -€4,447
down €4,447 (-68.3%), from €6,514 to €2,067
- Gross operating margin +€8,647
up €8,647 (+21.9%), from -€39,469 to -€30,822
- Depreciation +€1,562
up €1,562 (+31.1%), from €5,021 to €6,583
- Financial charges -€1,053
down €1,053 (-36.6%), from €2,874 to €1,821
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 | €97,374 | €97,060 | -€315 | -0.3% |
| Fixed assets | 21/28 | €59,292 | €87,445 | +€28,153 | +47.5% |
| Tangible fixed assets | 22/27 | €59,292 | €87,445 | +€28,153 | +47.5% |
| Plant, machinery and equipment | 23 | €19,427 | €14,245 | -€5,182 | -26.7% |
| Furniture and vehicles | 24 | €838 | €34,173 | +€33,335 | +3,979% |
| Other tangible fixed assets | 26 | €39,027 | €39,027 | = | 0.0% |
| Current assets | 29/58 | €38,083 | €9,615 | -€28,468 | -74.8% |
| Amounts receivable within one year | 40/41 | €17,472 | €9,289 | -€8,184 | -46.8% |
| Trade receivables | 40 | - | €5,439 | +€5,439 | |
| Other amounts receivable | 41 | €17,472 | €3,850 | -€13,622 | -78.0% |
| Cash at bank and in hand | 54/58 | €2,489 | €326 | -€2,163 | -86.9% |
| Deferred charges and accrued income | 490/1 | €18,122 | - | -€18,122 | |
| Total equity and liabilities | 10/49 | €97,374 | €97,060 | -€315 | -0.3% |
| Equity | 10/15 | €58,444 | €17,697 | -€40,747 | -69.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €99,249 | €99,249 | = | 0.0% |
| Distributable reserves | 133 | €99,249 | €99,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,805 | -€89,552 | -€40,747 | -83.5% |
| Amounts payable | 17/49 | €38,930 | €79,363 | +€40,432 | +104% |
| Amounts payable within one year | 42/48 | €38,930 | €79,363 | +€40,432 | +104% |
| Trade debts | 44 | €9,631 | €2,976 | -€6,655 | -69.1% |
| Suppliers | 440/4 | €9,631 | €2,976 | -€6,655 | -69.1% |
| Taxes, remuneration and social security | 45 | €6,514 | €2,067 | -€4,447 | -68.3% |
| Taxes | 450/3 | €6,514 | €2,067 | -€4,447 | -68.3% |
| Other amounts payable | 47/48 | €22,785 | €74,319 | +€51,534 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €6,583 | +€1,562 | +31.1% |
| Other operating charges | 640/8 | €1,168 | €1,207 | +€39 | +3.3% |
| Gross operating margin | 9900 | -€39,469 | -€30,822 | +€8,647 | +21.9% |
| Operating profit (loss) | 9901 | -€45,659 | -€38,613 | +€7,046 | +15.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €2,874 | €1,821 | -€1,053 | -36.6% |
| Recurring financial charges | 65 | €2,874 | €1,821 | -€1,053 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,530 | -€40,433 | +€8,097 | +16.7% |
| Income taxes | 67/77 | €274 | €314 | +€40 | +14.4% |
| Profit (loss) for the period | 9904 | -€48,805 | -€40,747 | +€8,057 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,805 | -€40,747 | +€8,057 | +16.5% |
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 22 October 2026 via checked.be.