INDIVIS: what changed
Two fiscal 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.
INDIVIS
Largest movements
- Tangible fixed assets -€5,880
down €5,880 (-4.2%), from €139,065 to €133,185
- Other debts -€9,250
down €9,250 (-9.3%), from €99,691 to €90,441
- Profit (loss) carried forward +€7,705
up €7,705, from -€2,155 to €5,550
- Debts after one year -€6,135
down €6,135 (-35.0%), from €17,512 to €11,377
- Tax, wage and social debts +€2,569
up €2,569 (+311.4%), from €825 to €3,394
- Turnover +€7,272
up €7,272 (+295.3%), from €2,462 to €9,735
- Gross operating margin +€5,799
up €5,799 (+47.4%), from €12,242 to €18,041
- Purchases and services +€2,439
up €2,439 (+46.3%), from €5,271 to €7,710
- Other operating charges -€819
down €819 (-50.2%), from €1,630 to €811
- Taxes -€321
down €321 (-11.1%), from €2,890 to €2,569
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.
Cash bridge derived
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 | €140,920 | €136,868 | -€4,052 | -2.9% |
| Fixed assets | 21/28 | €139,065 | €133,185 | -€5,880 | -4.2% |
| Tangible fixed assets | 22/27 | €139,065 | €133,185 | -€5,880 | -4.2% |
| Land and buildings | 22 | €139,065 | €133,185 | -€5,880 | -4.2% |
| Current assets | 29/58 | €1,856 | €3,683 | +€1,827 | +98.5% |
| Amounts receivable within one year | 40/41 | €1,081 | €1,919 | +€838 | +77.5% |
| Trade receivables | 40 | €0 | €600 | +€600 | |
| Other amounts receivable | 41 | €1,081 | €1,319 | +€238 | +22.0% |
| Cash at bank and in hand | 54/58 | €775 | €1,764 | +€989 | +127.7% |
| Total equity and liabilities | 10/49 | €140,920 | €136,868 | -€4,052 | -2.9% |
| Equity | 10/15 | €16,445 | €24,150 | +€7,705 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,155 | €5,550 | +€7,705 | |
| Amounts payable | 17/49 | €124,475 | €112,717 | -€11,758 | -9.4% |
| Amounts payable after more than one year | 17 | €17,512 | €11,377 | -€6,135 | -35.0% |
| Financial debts | 170/4 | €17,512 | €11,377 | -€6,135 | -35.0% |
| Amounts payable within one year | 42/48 | €106,964 | €101,340 | -€5,623 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €5,882 | €6,135 | +€253 | +4.3% |
| Trade debts | 44 | €566 | €1,371 | +€805 | +142.3% |
| Suppliers | 440/4 | €566 | €1,371 | +€805 | +142.3% |
| Taxes, remuneration and social security | 45 | €825 | €3,394 | +€2,569 | +311.4% |
| Taxes | 450/3 | €825 | €3,394 | +€2,569 | +311.4% |
| Other amounts payable | 47/48 | €99,691 | €90,441 | -€9,250 | -9.3% |
| Turnover | 70 | €2,462 | €9,735 | +€7,272 | +295.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,271 | €7,710 | +€2,439 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,880 | €5,880 | = | 0.0% |
| Other operating charges | 640/8 | €1,630 | €811 | -€819 | -50.2% |
| Gross operating margin | 9900 | €12,242 | €18,041 | +€5,799 | +47.4% |
| Operating profit (loss) | 9901 | €4,732 | €11,350 | +€6,618 | +139.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,303 | €1,076 | -€227 | -17.4% |
| Recurring financial charges | 65 | €1,303 | €1,076 | -€227 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €3,429 | €10,274 | +€6,845 | +199.6% |
| Income taxes | 67/77 | €2,890 | €2,569 | -€321 | -11.1% |
| Profit (loss) for the period | 9904 | €539 | €7,706 | +€7,166 | +1328.4% |
| Profit (loss) for the period to be appropriated | 9905 | €539 | €7,706 | +€7,166 | +1328.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.