Invent-it: 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.
Invent-it
Largest movements
- Deferred charges and accrued income +€25,885
new in 2025: €25,885
- Receivables within one year +€13,330
up €13,330 (+8.8%), from €151,273 to €164,603
of which Other amounts receivable: +€9,942
- Cash -€6,358
down €6,358 (-52.1%), from €12,206 to €5,848
mainly Deferred charges and accrued income (-€25,885) and Trade debts (-€17,797)
- Tangible fixed assets -€3,222
down €3,222 (-71.8%), from €4,488 to €1,266
of which Plant, machinery and equipment: -€1,872
- Other debts +€36,873
up €36,873 (+2565.4%), from €1,437 to €38,310
- Reserves +€22,119
up €22,119 (+19.0%), from €116,175 to €138,294
- Trade debts -€17,797
down €17,797 (-97.2%), from €18,311 to €514
- Tax, wage and social debts -€11,561
down €11,561 (-41.5%), from €27,885 to €16,324
- Gross operating margin +€25,374
up €25,374 (+212.3%), from €11,953 to €37,327
- Taxes +€9,050
up €9,050 (+369.6%), from €2,449 to €11,499
- Depreciation -€1,255
down €1,255 (-28.0%), from €4,477 to €3,222
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 | €170,008 | €199,642 | +€29,634 | +17.4% |
| Fixed assets | 21/28 | €6,530 | €3,308 | -€3,222 | -49.3% |
| Tangible fixed assets | 22/27 | €4,488 | €1,266 | -€3,222 | -71.8% |
| Plant, machinery and equipment | 23 | €2,715 | €843 | -€1,872 | -69.0% |
| Furniture and vehicles | 24 | €1,773 | €423 | -€1,350 | -76.1% |
| Financial fixed assets | 28 | €2,042 | €2,042 | = | 0.0% |
| Current assets | 29/58 | €163,479 | €196,335 | +€32,856 | +20.1% |
| Amounts receivable within one year | 40/41 | €151,273 | €164,603 | +€13,330 | +8.8% |
| Trade receivables | 40 | €54,573 | €57,961 | +€3,388 | +6.2% |
| Other amounts receivable | 41 | €96,700 | €106,642 | +€9,942 | +10.3% |
| Cash at bank and in hand | 54/58 | €12,206 | €5,848 | -€6,358 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €25,885 | +€25,885 | |
| Total equity and liabilities | 10/49 | €170,008 | €199,642 | +€29,634 | +17.4% |
| Equity | 10/15 | €122,375 | €144,494 | +€22,119 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,175 | €138,294 | +€22,119 | +19.0% |
| Distributable reserves | 133 | €116,175 | €138,294 | +€22,119 | +19.0% |
| Amounts payable | 17/49 | €47,633 | €55,149 | +€7,515 | +15.8% |
| Amounts payable within one year | 42/48 | €47,633 | €55,149 | +€7,515 | +15.8% |
| Trade debts | 44 | €18,311 | €514 | -€17,797 | -97.2% |
| Suppliers | 440/4 | €18,311 | €514 | -€17,797 | -97.2% |
| Taxes, remuneration and social security | 45 | €27,885 | €16,324 | -€11,561 | -41.5% |
| Taxes | 450/3 | €27,885 | €16,324 | -€11,561 | -41.5% |
| Other amounts payable | 47/48 | €1,437 | €38,310 | +€36,873 | +2565.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,477 | €3,222 | -€1,255 | -28.0% |
| Other operating charges | 640/8 | €251 | €364 | +€114 | +45.3% |
| Gross operating margin | 9900 | €11,953 | €37,327 | +€25,374 | +212.3% |
| Operating profit (loss) | 9901 | €7,226 | €33,741 | +€26,515 | +366.9% |
| Financial charges | 65/66B | €218 | €123 | -€94 | -43.4% |
| Recurring financial charges | 65 | €218 | €123 | -€94 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €7,008 | €33,617 | +€26,609 | +379.7% |
| Income taxes | 67/77 | €2,449 | €11,499 | +€9,050 | +369.6% |
| Profit (loss) for the period | 9904 | €4,560 | €22,119 | +€17,559 | +385.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,560 | €22,119 | +€17,559 | +385.1% |
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 10 October 2026 via checked.be.