INVENT IT: 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.
INVENT IT
Largest movements
- Tangible fixed assets +€21,267
up €21,267 (+348.5%), from €6,102 to €27,368
- Receivables within one year +€4,426
up €4,426 (+44.0%), from €10,066 to €14,492
of which Other amounts receivable: +€3,600
- Cash -€1,927
down €1,927 (-5.8%), from €33,299 to €31,372
mainly Investment in fixed assets (net) (-€25,492) and Tax, wage and social debts (-€9,674)
- Debts after one year +€14,700
new in 2025: €14,700
- Tax, wage and social debts -€9,674
down €9,674 (-66.3%), from €14,584 to €4,910
- Profit (loss) carried forward +€8,584
up €8,584, from -€8,290 to €294
- Reserves +€6,000
up €6,000 (+22.3%), from €26,860 to €32,860
of which Distributable reserves: +€6,000
- Current portion of long-term debt +€3,000
new in 2025: €3,000
- Gross operating margin +€25,822
up €25,822, from -€5,384 to €20,438
- Staff costs -€7,303
no longer reported in 2025 (was €7,303)
- Taxes +€1,468
up €1,468 (+2625.9%), from €56 to €1,524
- Depreciation +€1,399
up €1,399 (+54.3%), from €2,577 to €3,976
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 | €49,467 | €73,920 | +€24,453 | +49.4% |
| Fixed assets | 21/28 | €6,102 | €27,618 | +€21,517 | +352.6% |
| Tangible fixed assets | 22/27 | €6,102 | €27,368 | +€21,267 | +348.5% |
| Furniture and vehicles | 24 | €6,102 | €27,368 | +€21,267 | +348.5% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €43,365 | €46,302 | +€2,937 | +6.8% |
| Amounts receivable within one year | 40/41 | €10,066 | €14,492 | +€4,426 | +44.0% |
| Trade receivables | 40 | €10,066 | €10,892 | +€826 | +8.2% |
| Other amounts receivable | 41 | - | €3,600 | +€3,600 | |
| Cash at bank and in hand | 54/58 | €33,299 | €31,372 | -€1,927 | -5.8% |
| Deferred charges and accrued income | 490/1 | - | €438 | +€438 | |
| Total equity and liabilities | 10/49 | €49,467 | €73,920 | +€24,453 | +49.4% |
| Equity | 10/15 | €32,170 | €46,754 | +€14,584 | +45.3% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €32,860 | +€6,000 | +22.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €31,000 | +€6,000 | +24.0% |
| Profit (loss) carried forward | 14 | -€8,290 | €294 | +€8,584 | |
| Amounts payable | 17/49 | €17,296 | €27,166 | +€9,869 | +57.1% |
| Amounts payable after more than one year | 17 | - | €14,700 | +€14,700 | |
| Financial debts | 170/4 | - | €14,700 | +€14,700 | |
| Amounts payable within one year | 42/48 | €17,296 | €12,466 | -€4,831 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €530 | €1,726 | +€1,197 | +225.9% |
| Suppliers | 440/4 | €530 | €1,726 | +€1,197 | +225.9% |
| Taxes, remuneration and social security | 45 | €14,584 | €4,910 | -€9,674 | -66.3% |
| Taxes | 450/3 | €14,584 | €4,910 | -€9,674 | -66.3% |
| Other amounts payable | 47/48 | €2,183 | €2,829 | +€646 | +29.6% |
| Remuneration, social security and pensions | 62 | €7,303 | - | -€7,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €3,976 | +€1,399 | +54.3% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | -€5,384 | €20,438 | +€25,822 | |
| Operating profit (loss) | 9901 | -€15,412 | €16,314 | +€31,726 | |
| Financial income | 75/76B | €78 | €99 | +€21 | +26.9% |
| Recurring financial income | 75 | €78 | €99 | +€21 | +26.9% |
| Financial charges | 65/66B | €251 | €305 | +€54 | +21.6% |
| Recurring financial charges | 65 | €251 | €305 | +€54 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,585 | €16,107 | +€31,693 | |
| Income taxes | 67/77 | €56 | €1,524 | +€1,468 | +2625.9% |
| Profit (loss) for the period | 9904 | -€15,641 | €14,584 | +€30,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,641 | €14,584 | +€30,225 |
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 4 October 2026 via checked.be.