INVENTIS: 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.
INVENTIS
Largest movements
- Cash +€134,198
up €134,198 (+77.3%), from €173,716 to €307,914
mainly Net result for the year (+€176,834) and Accrued charges and deferred income (+€139,675)
- Receivables after one year -€42,351
down €42,351 (-100%), from €42,351 to €0
- Intangible fixed assets -€42,022
down €42,022 (-20.0%), from €209,976 to €167,954
- Deferred charges and accrued income -€12,839
down €12,839 (-33.2%), from €38,644 to €25,805
- Tangible fixed assets -€10,485
down €10,485 (-11.3%), from €92,574 to €82,090
of which Other tangible fixed assets: -€7,943
- Accrued charges and deferred income +€139,675
new in 2025: €139,675
- Reserves -€129,404
down €129,404 (-21.9%), from €591,950 to €462,546
- Profit (loss) carried forward +€112,338
up €112,338, from -€112,338 to €0
- Trade debts -€109,930
down €109,930 (-71.1%), from €154,671 to €44,741
- Short-term financial debts -€81,264
down €81,264 (-81.5%), from €99,667 to €18,402
- Gross operating margin +€399,581
up €399,581 (+32.5%), from €1.2m to €1.6m
- Taxes +€70,164
up €70,164 (+2,218%), from €3,163 to €73,327
- Depreciation +€34,871
up €34,871 (+46.8%), from €74,499 to €109,371
- Write-downs +€30,650
new in 2025: €30,650
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 | €997,492 | €1,031,320 | +€33,828 | +3.4% |
| Fixed assets | 21/28 | €302,801 | €250,294 | -€52,507 | -17.3% |
| Intangible fixed assets | 21 | €209,976 | €167,954 | -€42,022 | -20.0% |
| Tangible fixed assets | 22/27 | €92,574 | €82,090 | -€10,485 | -11.3% |
| Plant, machinery and equipment | 23 | €3,439 | €2,013 | -€1,425 | -41.4% |
| Furniture and vehicles | 24 | €23,705 | €22,588 | -€1,117 | -4.7% |
| Other tangible fixed assets | 26 | €65,431 | €57,488 | -€7,943 | -12.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €694,692 | €781,027 | +€86,335 | +12.4% |
| Amounts receivable after more than one year | 29 | €42,351 | €0 | -€42,351 | -100% |
| Other amounts receivable | 291 | €42,351 | €0 | -€42,351 | -100% |
| Amounts receivable within one year | 40/41 | €439,982 | €447,308 | +€7,327 | +1.7% |
| Trade receivables | 40 | €199,851 | €447,308 | +€247,457 | +124% |
| Other amounts receivable | 41 | €240,130 | €0 | -€240,130 | -100% |
| Cash at bank and in hand | 54/58 | €173,716 | €307,914 | +€134,198 | +77.3% |
| Deferred charges and accrued income | 490/1 | €38,644 | €25,805 | -€12,839 | -33.2% |
| Total equity and liabilities | 10/49 | €997,492 | €1,031,320 | +€33,828 | +3.4% |
| Equity | 10/15 | €487,612 | €470,546 | -€17,066 | -3.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €591,950 | €462,546 | -€129,404 | -21.9% |
| Distributable reserves | 133 | €591,950 | €462,546 | -€129,404 | -21.9% |
| Profit (loss) carried forward | 14 | -€112,338 | €0 | +€112,338 | |
| Amounts payable | 17/49 | €509,880 | €560,775 | +€50,894 | +10.0% |
| Amounts payable after more than one year | 17 | €25,072 | €13,285 | -€11,787 | -47.0% |
| Financial debts | 170/4 | €25,072 | €13,285 | -€11,787 | -47.0% |
| Amounts payable within one year | 42/48 | €484,808 | €407,814 | -€76,994 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €11,348 | €11,787 | +€439 | +3.9% |
| Financial debts | 43 | €99,667 | €18,402 | -€81,264 | -81.5% |
| Credit institutions | 430/8 | €99,667 | €18,402 | -€81,264 | -81.5% |
| Trade debts | 44 | €154,671 | €44,741 | -€109,930 | -71.1% |
| Suppliers | 440/4 | €154,671 | €44,741 | -€109,930 | -71.1% |
| Taxes, remuneration and social security | 45 | €217,902 | €278,743 | +€60,841 | +27.9% |
| Taxes | 450/3 | €21,339 | €62,774 | +€41,435 | +194% |
| Remuneration and social security | 454/9 | €196,563 | €215,970 | +€19,407 | +9.9% |
| Other amounts payable | 47/48 | €1,220 | €54,140 | +€52,920 | +4,337% |
| Accrued charges and deferred income | 492/3 | - | €139,675 | +€139,675 | |
| Non-recurring operating income | 76A | €305 | €0 | -€305 | -100% |
| Remuneration, social security and pensions | 62 | €1,204,876 | €1,216,471 | +€11,595 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,499 | €109,371 | +€34,871 | +46.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,650 | +€30,650 | |
| Other operating charges | 640/8 | €2,109 | €1,883 | -€226 | -10.7% |
| Non-recurring operating charges | 66A | €3,315 | €2,641 | -€674 | -20.3% |
| Gross operating margin | 9900 | €1,228,491 | €1,628,072 | +€399,581 | +32.5% |
| Operating profit (loss) | 9901 | -€56,309 | €267,056 | +€323,365 | |
| Financial income | 75/76B | €16,826 | €10,523 | -€6,303 | -37.5% |
| Recurring financial income | 75 | €16,826 | €10,523 | -€6,303 | -37.5% |
| Financial charges | 65/66B | €29,010 | €27,418 | -€1,591 | -5.5% |
| Recurring financial charges | 65 | €29,010 | €27,418 | -€1,591 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,493 | €250,160 | +€318,653 | |
| Income taxes | 67/77 | €3,163 | €73,327 | +€70,164 | +2,218% |
| Profit (loss) for the period | 9904 | -€71,655 | €176,834 | +€248,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,655 | €176,834 | +€248,489 |
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 16 October 2026 via checked.be.