I.V.A.: 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.
I.V.A.
Largest movements
- Receivables within one year +€3,102
up €3,102 (+4.9%), from €62,825 to €65,927
of which Other amounts receivable: +€7,736
- Tax, wage and social debts +€2,563
up €2,563 (+243%), from €1,053 to €3,615
- Gross operating margin +€10,382
up €10,382 (+93.1%), from -€11,156 to -€774
- Financial income -€353
down €353 (-15.4%), from €2,296 to €1,943
- Other operating charges +€140
up €140 (+19.9%), from €702 to €842
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 | €130,537 | €132,634 | +€2,097 | +1.6% |
| Fixed assets | 21/28 | €62,533 | €62,533 | = | 0.0% |
| Financial fixed assets | 28 | €62,533 | €62,533 | = | 0.0% |
| Current assets | 29/58 | €68,004 | €70,101 | +€2,097 | +3.1% |
| Amounts receivable within one year | 40/41 | €62,825 | €65,927 | +€3,102 | +4.9% |
| Trade receivables | 40 | €27,624 | €22,990 | -€4,634 | -16.8% |
| Other amounts receivable | 41 | €35,200 | €42,937 | +€7,736 | +22.0% |
| Current investments | 50/53 | €900 | €900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,467 | €1,636 | -€832 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,812 | €1,639 | -€173 | -9.6% |
| Total equity and liabilities | 10/49 | €130,537 | €132,634 | +€2,097 | +1.6% |
| Equity | 10/15 | €82,569 | €82,441 | -€127 | -0.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €75,650 | €75,650 | = | 0.0% |
| Distributable reserves | 133 | €75,650 | €75,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €722 | €594 | -€127 | -17.7% |
| Provisions and deferred taxes | 16 | €45,842 | €45,842 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,842 | €45,842 | = | 0.0% |
| Pensions and similar obligations | 160 | €45,842 | €45,842 | = | 0.0% |
| Amounts payable | 17/49 | €2,127 | €4,351 | +€2,224 | +105% |
| Amounts payable within one year | 42/48 | €2,127 | €4,351 | +€2,224 | +105% |
| Trade debts | 44 | €1,074 | €735 | -€339 | -31.5% |
| Suppliers | 440/4 | €1,074 | €735 | -€339 | -31.5% |
| Taxes, remuneration and social security | 45 | €1,053 | €3,615 | +€2,563 | +243% |
| Taxes | 450/3 | €1,053 | €3,615 | +€2,563 | +243% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Other operating charges | 640/8 | €702 | €842 | +€140 | +19.9% |
| Gross operating margin | 9900 | -€11,156 | -€774 | +€10,382 | +93.1% |
| Operating profit (loss) | 9901 | -€12,021 | -€1,786 | +€10,235 | +85.1% |
| Financial income | 75/76B | €2,296 | €1,943 | -€353 | -15.4% |
| Recurring financial income | 75 | €2,296 | €1,943 | -€353 | -15.4% |
| Financial charges | 65/66B | €298 | €208 | -€90 | -30.2% |
| Recurring financial charges | 65 | €298 | €208 | -€90 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,022 | -€50 | +€9,972 | +99.5% |
| Income taxes | 67/77 | €85 | €77 | -€8 | -9.1% |
| Profit (loss) for the period | 9904 | -€10,107 | -€127 | +€9,980 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,107 | -€127 | +€9,980 | +98.7% |
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 13 October 2026 via checked.be.