imvest.eu: 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.
imvest.eu
Largest movements
- Receivables within one year +€39,508
up €39,508 (+1,174%), from €3,364 to €42,872
of which Trade receivables: +€28,477
- Cash -€24,356
down €24,356 (-18.8%), from €129,853 to €105,497
mainly Receivables within one year (-€39,508) and Trade debts (-€34,501)
- Tangible fixed assets +€8,238
new in 2025: €8,238
- Reserves +€48,606
up €48,606 (+50.7%), from €95,934 to €144,540
- Trade debts -€34,501
down €34,501 (-97.3%), from €35,447 to €947
- Profit (loss) carried forward +€10,040
up €10,040, from -€10,040 to €0
- Tax, wage and social debts -€1,829
down €1,829 (-18.0%), from €10,182 to €8,353
- Gross operating margin +€85,786
up €85,786, from -€9,540 to €76,245
- Taxes +€16,342
up €16,342, from €0 to €16,342
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 | €134,523 | €156,840 | +€22,317 | +16.6% |
| Fixed assets | 21/28 | - | €8,238 | +€8,238 | |
| Tangible fixed assets | 22/27 | - | €8,238 | +€8,238 | |
| Furniture and vehicles | 24 | - | €8,238 | +€8,238 | |
| Current assets | 29/58 | €134,523 | €148,602 | +€14,078 | +10.5% |
| Amounts receivable within one year | 40/41 | €3,364 | €42,872 | +€39,508 | +1,174% |
| Trade receivables | 40 | €472 | €28,949 | +€28,477 | +6,035% |
| Other amounts receivable | 41 | €2,892 | €13,922 | +€11,030 | +381% |
| Cash at bank and in hand | 54/58 | €129,853 | €105,497 | -€24,356 | -18.8% |
| Deferred charges and accrued income | 490/1 | €1,307 | €233 | -€1,073 | -82.2% |
| Total equity and liabilities | 10/49 | €134,523 | €156,840 | +€22,317 | +16.6% |
| Equity | 10/15 | €88,894 | €147,540 | +€58,646 | +66.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €95,934 | €144,540 | +€48,606 | +50.7% |
| Distributable reserves | 133 | €95,934 | €144,540 | +€48,606 | +50.7% |
| Profit (loss) carried forward | 14 | -€10,040 | €0 | +€10,040 | |
| Amounts payable | 17/49 | €45,629 | €9,300 | -€36,329 | -79.6% |
| Amounts payable within one year | 42/48 | €45,629 | €9,300 | -€36,329 | -79.6% |
| Trade debts | 44 | €35,447 | €947 | -€34,501 | -97.3% |
| Suppliers | 440/4 | €35,447 | €947 | -€34,501 | -97.3% |
| Taxes, remuneration and social security | 45 | €10,182 | €8,353 | -€1,829 | -18.0% |
| Taxes | 450/3 | €10,182 | €8,353 | -€1,829 | -18.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €762 | +€762 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€9,540 | €76,245 | +€85,786 | |
| Operating profit (loss) | 9901 | -€9,928 | €75,084 | +€85,012 | |
| Financial income | 75/76B | €0 | €13 | +€13 | +18,843% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +18,843% |
| Financial charges | 65/66B | €113 | €109 | -€4 | -3.2% |
| Recurring financial charges | 65 | €113 | €109 | -€4 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,040 | €74,988 | +€85,028 | |
| Income taxes | 67/77 | €0 | €16,342 | +€16,342 | |
| Profit (loss) for the period | 9904 | -€10,040 | €58,646 | +€68,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,040 | €58,646 | +€68,686 |
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 1 November 2026 via checked.be.