Development Intelligent Technology: what changed
Development Intelligent Technology
Largest movements
- Cash +€63,946
up €63,946 (+72.7%), from €88,005 to €151,951
mainly Other debts (+€31,977) and Receivables within one year (+€21,936)
- Receivables within one year -€21,936
down €21,936 (-53.5%), from €41,034 to €19,097
of which Trade receivables: -€21,626
- Current investments +€16,500
new in 2025: €16,500
- Tangible fixed assets -€4,712
down €4,712 (-19.1%), from €24,678 to €19,965
of which Other tangible fixed assets: -€2,507
- Deferred charges and accrued income -€2,708
down €2,708 (-35.7%), from €7,574 to €4,866
- Other debts +€31,977
up €31,977 (+133%), from €23,995 to €55,972
- Tax, wage and social debts +€9,595
up €9,595 (+95.1%), from €10,086 to €19,681
- Trade debts +€4,264
up €4,264 (+134%), from €3,188 to €7,452
- Profit (loss) carried forward +€3,787
up €3,787 (+3.2%), from €119,978 to €123,765
- Gross operating margin +€18,466
up €18,466 (+38.4%), from €48,072 to €66,538
- Financial charges +€10,519
up €10,519 (+24.9%), from €42,303 to €52,822
- Taxes +€2,117
up €2,117 (+178%), from €1,190 to €3,307
- Depreciation +€791
up €791 (+20.2%), from €3,921 to €4,712
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,290 | €213,493 | +€52,203 | +32.4% |
| Fixed assets | 21/28 | €24,678 | €21,078 | -€3,599 | -14.6% |
| Tangible fixed assets | 22/27 | €24,678 | €19,965 | -€4,712 | -19.1% |
| Furniture and vehicles | 24 | €4,082 | €1,876 | -€2,206 | -54.0% |
| Other tangible fixed assets | 26 | €20,596 | €18,089 | -€2,507 | -12.2% |
| Financial fixed assets | 28 | - | €1,113 | +€1,113 | |
| Current assets | 29/58 | €136,613 | €192,415 | +€55,802 | +40.8% |
| Amounts receivable within one year | 40/41 | €41,034 | €19,097 | -€21,936 | -53.5% |
| Trade receivables | 40 | €40,724 | €19,097 | -€21,626 | -53.1% |
| Other amounts receivable | 41 | €310 | - | -€310 | |
| Current investments | 50/53 | - | €16,500 | +€16,500 | |
| Cash at bank and in hand | 54/58 | €88,005 | €151,951 | +€63,946 | +72.7% |
| Deferred charges and accrued income | 490/1 | €7,574 | €4,866 | -€2,708 | -35.7% |
| Total equity and liabilities | 10/49 | €161,290 | €213,493 | +€52,203 | +32.4% |
| Equity | 10/15 | €122,978 | €126,765 | +€3,787 | +3.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,978 | €123,765 | +€3,787 | +3.2% |
| Amounts payable | 17/49 | €38,312 | €86,728 | +€48,416 | +126% |
| Amounts payable after more than one year | 17 | - | €871 | +€871 | |
| Other amounts payable | 178/9 | - | €871 | +€871 | |
| Amounts payable within one year | 42/48 | €37,359 | €83,818 | +€46,460 | +124% |
| Financial debts | 43 | €89 | €714 | +€624 | +700% |
| Credit institutions | 430/8 | €89 | €714 | +€624 | +700% |
| Trade debts | 44 | €3,188 | €7,452 | +€4,264 | +134% |
| Suppliers | 440/4 | €3,188 | €7,452 | +€4,264 | +134% |
| Taxes, remuneration and social security | 45 | €10,086 | €19,681 | +€9,595 | +95.1% |
| Taxes | 450/3 | €10,086 | €19,681 | +€9,595 | +95.1% |
| Other amounts payable | 47/48 | €23,995 | €55,972 | +€31,977 | +133% |
| Accrued charges and deferred income | 492/3 | €954 | €2,039 | +€1,085 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,921 | €4,712 | +€791 | +20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €614 | +€614 | |
| Other operating charges | 640/8 | €537 | €665 | +€127 | +23.7% |
| Gross operating margin | 9900 | €48,072 | €66,538 | +€18,466 | +38.4% |
| Operating profit (loss) | 9901 | €43,613 | €60,547 | +€16,934 | +38.8% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €42,303 | €52,822 | +€10,519 | +24.9% |
| Recurring financial charges | 65 | €42,303 | €52,822 | +€10,519 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €1,311 | €7,927 | +€6,616 | +505% |
| Income taxes | 67/77 | €1,190 | €3,307 | +€2,117 | +178% |
| Profit (loss) for the period | 9904 | €121 | €4,620 | +€4,500 | +3,729% |
| Profit (loss) for the period to be appropriated | 9905 | €121 | €4,620 | +€4,500 | +3,729% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.