INVAST: 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.
INVAST
Largest movements
- Receivables within one year +€2,651
up €2,651 (+4.7%), from €56,870 to €59,521
of which Trade receivables: +€2,651
- Trade debts +€4,188
new in 2024: €4,188
- Profit (loss) carried forward -€2,346
down €2,346 (-2.5%), from -€92,670 to -€95,016
- Gross operating margin +€33,420
up €33,420 (+98.1%), from -€34,057 to -€637
- Depreciation -€1,005
down €1,005 (-47.9%), from €2,100 to €1,095
- Financial income -€387
no longer reported in 2024 (was €387)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,452 | €130,008 | +€1,556 | +1.2% |
| Fixed assets | 21/28 | €2,422 | €1,327 | -€1,095 | -45.2% |
| Tangible fixed assets | 22/27 | €2,422 | €1,327 | -€1,095 | -45.2% |
| Furniture and vehicles | 24 | €2,422 | €1,327 | -€1,095 | -45.2% |
| Current assets | 29/58 | €126,030 | €128,681 | +€2,651 | +2.1% |
| Stocks and contracts in progress | 3 | €59,659 | €59,659 | = | 0.0% |
| Stocks | 30/36 | €59,659 | €59,659 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,870 | €59,521 | +€2,651 | +4.7% |
| Trade receivables | 40 | - | €2,651 | +€2,651 | |
| Other amounts receivable | 41 | €56,870 | €56,870 | = | 0.0% |
| Current investments | 50/53 | €9,500 | €9,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €128,452 | €130,008 | +€1,556 | +1.2% |
| Equity | 10/15 | €68,297 | €65,951 | -€2,346 | -3.4% |
| Contributions | 10/11 | €136,837 | €136,837 | = | 0.0% |
| Capital | 10 | €136,837 | €136,837 | = | 0.0% |
| Issued capital | 100 | €136,837 | €136,837 | = | 0.0% |
| Reserves | 13 | €24,130 | €24,130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,212 | €8,212 | = | 0.0% |
| Legal reserve | 130 | €8,212 | €8,212 | = | 0.0% |
| Distributable reserves | 133 | €15,918 | €15,918 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,670 | -€95,016 | -€2,346 | -2.5% |
| Amounts payable | 17/49 | €60,155 | €64,057 | +€3,902 | +6.5% |
| Amounts payable within one year | 42/48 | €60,155 | €64,057 | +€3,902 | +6.5% |
| Trade debts | 44 | - | €4,188 | +€4,188 | |
| Suppliers | 440/4 | - | €4,188 | +€4,188 | |
| Taxes, remuneration and social security | 45 | €286 | - | -€286 | |
| Taxes | 450/3 | €286 | - | -€286 | |
| Other amounts payable | 47/48 | €59,869 | €59,869 | = | 0.0% |
| Non-recurring operating income | 76A | €2,411 | - | -€2,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €1,095 | -€1,005 | -47.9% |
| Other operating charges | 640/8 | €132 | €247 | +€115 | +87.4% |
| Gross operating margin | 9900 | -€34,057 | -€637 | +€33,420 | +98.1% |
| Operating profit (loss) | 9901 | -€36,289 | -€1,979 | +€34,310 | +94.5% |
| Financial income | 75/76B | €387 | - | -€387 | |
| Recurring financial income | 75 | €387 | - | -€387 | |
| Financial charges | 65/66B | €66 | €367 | +€301 | +455.1% |
| Recurring financial charges | 65 | €66 | €367 | +€301 | +455.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,969 | -€2,346 | +€33,623 | +93.5% |
| Profit (loss) for the period | 9904 | -€35,969 | -€2,346 | +€33,623 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,969 | -€2,346 | +€33,623 | +93.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.