Group Invist: 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.
Group Invist
Largest movements
- Cash -€3.3m
down €3.3m (-97.2%), from €3.3m to €93,689
mainly Current investments (-€2.1m) and Receivables within one year (-€943,900)
- Current investments +€2.1m
up €2.1m (+174%), from €1.2m to €3.3m
- Receivables within one year +€943,900
up €943,900 (+151%), from €624,587 to €1.6m
of which Other amounts receivable: +€948,472
- Tangible fixed assets -€295,132
down €295,132 (-5.6%), from €5.3m to €5.0m
of which Land and buildings: -€282,392
- Reserves -€525,842
down €525,842 (-7.2%), from €7.3m to €6.8m
- Debts after one year +€292,459
up €292,459 (+33.1%), from €882,373 to €1.2m
- Tax, wage and social debts -€286,389
down €286,389 (-91.3%), from €313,686 to €27,297
of which Taxes: -€293,570
- Financial income -€4.6m
down €4.6m (-98.6%), from €4.7m to €64,799
of which Non-recurring financial income: -€4.6m
- Gross operating margin -€1.3m
down €1.3m, from €1.2m to -€107,233
- Taxes -€739,850
down €739,850 (-99.8%), from €740,995 to €1,145
- Depreciation +€101,960
up €101,960 (+51.4%), from €198,397 to €300,356
- Staff costs +€75,740
up €75,740 (+178%), from €42,596 to €118,336
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 | €10,597,326 | €10,078,769 | -€518,557 | -4.9% |
| Fixed assets | 21/28 | €5,276,740 | €4,981,609 | -€295,132 | -5.6% |
| Tangible fixed assets | 22/27 | €5,276,740 | €4,981,609 | -€295,132 | -5.6% |
| Land and buildings | 22 | €5,214,413 | €4,932,021 | -€282,392 | -5.4% |
| Plant, machinery and equipment | 23 | €2,739 | €1,873 | -€866 | -31.6% |
| Furniture and vehicles | 24 | €59,588 | €47,715 | -€11,873 | -19.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €5,320,586 | €5,097,160 | -€223,426 | -4.2% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €624,587 | €1,568,487 | +€943,900 | +151% |
| Trade receivables | 40 | €78,214 | €73,642 | -€4,573 | -5.8% |
| Other amounts receivable | 41 | €546,373 | €1,494,845 | +€948,472 | +174% |
| Current investments | 50/53 | €1,200,000 | €3,286,355 | +€2.1m | +174% |
| Cash at bank and in hand | 54/58 | €3,344,316 | €93,689 | -€3.3m | -97.2% |
| Deferred charges and accrued income | 490/1 | €11,683 | €8,629 | -€3,054 | -26.1% |
| Total equity and liabilities | 10/49 | €10,597,326 | €10,078,769 | -€518,557 | -4.9% |
| Equity | 10/15 | €9,136,044 | €8,610,202 | -€525,842 | -5.8% |
| Contributions | 10/11 | €1,795,200 | €1,795,200 | = | 0.0% |
| Reserves | 13 | €7,340,844 | €6,815,002 | -€525,842 | -7.2% |
| Distributable reserves | 133 | €7,340,844 | €6,815,002 | -€525,842 | -7.2% |
| Amounts payable | 17/49 | €1,461,282 | €1,468,567 | +€7,285 | +0.5% |
| Amounts payable after more than one year | 17 | €882,373 | €1,174,832 | +€292,459 | +33.1% |
| Financial debts | 170/4 | €882,373 | €1,174,832 | +€292,459 | +33.1% |
| Amounts payable within one year | 42/48 | €569,134 | €254,904 | -€314,230 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €218,196 | €222,541 | +€4,345 | +2.0% |
| Financial debts | 43 | €11,776 | €5,066 | -€6,710 | -57.0% |
| Credit institutions | 430/8 | €11,776 | €5,066 | -€6,710 | -57.0% |
| Trade debts | 44 | €24,491 | €0 | -€24,491 | -100% |
| Suppliers | 440/4 | €24,491 | €0 | -€24,491 | -100% |
| Taxes, remuneration and social security | 45 | €313,686 | €27,297 | -€286,389 | -91.3% |
| Taxes | 450/3 | €298,888 | €5,317 | -€293,570 | -98.2% |
| Remuneration and social security | 454/9 | €14,798 | €21,980 | +€7,181 | +48.5% |
| Other amounts payable | 47/48 | €985 | €0 | -€985 | -100% |
| Accrued charges and deferred income | 492/3 | €9,775 | €38,831 | +€29,056 | +297% |
| Non-recurring operating income | 76A | €1,422,772 | €0 | -€1.4m | -100% |
| Remuneration, social security and pensions | 62 | €42,596 | €118,336 | +€75,740 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,397 | €300,356 | +€101,960 | +51.4% |
| Other operating charges | 640/8 | €22,842 | €31,121 | +€8,279 | +36.2% |
| Gross operating margin | 9900 | €1,220,076 | -€107,233 | -€1.3m | |
| Operating profit (loss) | 9901 | €956,242 | -€557,047 | -€1.5m | |
| Financial income | 75/76B | €4,671,116 | €64,799 | -€4.6m | -98.6% |
| Recurring financial income | 75 | €73,729 | €64,799 | -€8,930 | -12.1% |
| Non-recurring financial income | 76B | €4,597,387 | €0 | -€4.6m | -100% |
| Financial charges | 65/66B | €40,369 | €32,449 | -€7,921 | -19.6% |
| Recurring financial charges | 65 | €31,769 | €32,449 | +€679 | +2.1% |
| Non-recurring financial charges | 66B | €8,600 | €0 | -€8,600 | -100% |
| Profit (loss) for the period before taxes | 9903 | €5,586,988 | -€524,697 | -€6.1m | |
| Income taxes | 67/77 | €740,995 | €1,145 | -€739,850 | -99.8% |
| Profit (loss) for the period | 9904 | €4,845,993 | -€525,842 | -€5.4m | |
| Transfer from tax-exempt reserves | 789 | €26,009 | €0 | -€26,009 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €4,872,002 | -€525,842 | -€5.4m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.