Investiqus: 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.
Investiqus
Largest movements
- Current investments +€24,500
up €24,500 (+350%), from €7,000 to €31,500
- Cash +€19,640
up €19,640 (+162%), from €12,122 to €31,763
mainly Net result for the year (+€47,329) and Depreciation (+€2,871)
- Receivables within one year +€5,867
up €5,867 (+18.6%), from €31,551 to €37,418
of which Other amounts receivable: +€2,965
- Reserves +€47,329
up €47,329 (+95.9%), from €49,344 to €96,673
- Tax, wage and social debts -€2,125
down €2,125 (-55.2%), from €3,851 to €1,726
- Trade debts +€1,901
up €1,901 (+233%), from €817 to €2,717
- Short-term financial debts +€1,824
new in 2025: €1,824
- Other debts +€1,589
new in 2025: €1,589
- Gross operating margin -€20,988
down €20,988 (-24.1%), from €87,073 to €66,085
- Financial charges -€4,540
down €4,540 (-73.0%), from €6,216 to €1,675
- Taxes -€3,450
down €3,450 (-20.3%), from €16,996 to €13,547
- Depreciation +€1,295
up €1,295 (+82.2%), from €1,576 to €2,871
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 | €58,012 | €108,529 | +€50,517 | +87.1% |
| Fixed assets | 21/28 | €6,388 | €6,117 | -€272 | -4.3% |
| Tangible fixed assets | 22/27 | €6,388 | €6,117 | -€272 | -4.3% |
| Plant, machinery and equipment | 23 | €1,986 | €3,404 | +€1,418 | +71.4% |
| Furniture and vehicles | 24 | €4,402 | €2,713 | -€1,690 | -38.4% |
| Current assets | 29/58 | €51,623 | €102,413 | +€50,789 | +98.4% |
| Amounts receivable within one year | 40/41 | €31,551 | €37,418 | +€5,867 | +18.6% |
| Trade receivables | 40 | €31,057 | €33,959 | +€2,902 | +9.3% |
| Other amounts receivable | 41 | €494 | €3,459 | +€2,965 | +600% |
| Current investments | 50/53 | €7,000 | €31,500 | +€24,500 | +350% |
| Cash at bank and in hand | 54/58 | €12,122 | €31,763 | +€19,640 | +162% |
| Deferred charges and accrued income | 490/1 | €950 | €1,732 | +€782 | +82.3% |
| Total equity and liabilities | 10/49 | €58,012 | €108,529 | +€50,517 | +87.1% |
| Equity | 10/15 | €53,344 | €100,673 | +€47,329 | +88.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,344 | €96,673 | +€47,329 | +95.9% |
| Distributable reserves | 133 | €49,344 | €96,673 | +€47,329 | +95.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,668 | €7,856 | +€3,189 | +68.3% |
| Amounts payable within one year | 42/48 | €4,668 | €7,856 | +€3,189 | +68.3% |
| Financial debts | 43 | - | €1,824 | +€1,824 | |
| Credit institutions | 430/8 | - | €1,824 | +€1,824 | |
| Trade debts | 44 | €817 | €2,717 | +€1,901 | +233% |
| Suppliers | 440/4 | €817 | €2,717 | +€1,901 | +233% |
| Taxes, remuneration and social security | 45 | €3,851 | €1,726 | -€2,125 | -55.2% |
| Taxes | 450/3 | €3,851 | €1,726 | -€2,125 | -55.2% |
| Other amounts payable | 47/48 | - | €1,589 | +€1,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €2,871 | +€1,295 | +82.2% |
| Other operating charges | 640/8 | €814 | €680 | -€134 | -16.5% |
| Gross operating margin | 9900 | €87,073 | €66,085 | -€20,988 | -24.1% |
| Operating profit (loss) | 9901 | €84,683 | €62,534 | -€22,149 | -26.2% |
| Financial income | 75/76B | €16 | €16 | +€0 | +0.1% |
| Recurring financial income | 75 | €16 | €16 | +€0 | +0.1% |
| Financial charges | 65/66B | €6,216 | €1,675 | -€4,540 | -73.0% |
| Recurring financial charges | 65 | €6,216 | €1,675 | -€4,540 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €78,483 | €60,875 | -€17,608 | -22.4% |
| Income taxes | 67/77 | €16,996 | €13,547 | -€3,450 | -20.3% |
| Profit (loss) for the period | 9904 | €61,487 | €47,329 | -€14,158 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,487 | €47,329 | -€14,158 | -23.0% |
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 18 October 2026 via checked.be.