INVIA: 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.
INVIA
Largest movements
- Cash -€20,303
down €20,303 (-40.6%), from €49,959 to €29,657
mainly Net result for the year (-€23,649) and Tax, wage and social debts (-€5,564)
- Receivables within one year -€6,275
down €6,275 (-65.3%), from €9,604 to €3,329
of which Trade receivables: -€8,654
- Deferred charges and accrued income -€1,504
down €1,504 (-49.0%), from €3,072 to €1,568
- Tangible fixed assets -€710
down €710 (-41.5%), from €1,712 to €1,002
- Profit (loss) carried forward -€23,649
down €23,649, from €18,440 to -€5,209
- Tax, wage and social debts -€5,564
down €5,564 (-93.6%), from €5,943 to €379
- Trade debts +€652
up €652 (+46.7%), from €1,396 to €2,048
- Gross operating margin -€44,156
down €44,156, from €22,849 to -€21,307
- Taxes -€4,755
down €4,755 (-92.6%), from €5,134 to €379
- Depreciation -€337
down €337 (-32.2%), from €1,047 to €710
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 | €64,444 | €35,652 | -€28,792 | -44.7% |
| Fixed assets | 21/28 | €1,808 | €1,098 | -€710 | -39.3% |
| Tangible fixed assets | 22/27 | €1,712 | €1,002 | -€710 | -41.5% |
| Furniture and vehicles | 24 | €1,712 | €1,002 | -€710 | -41.5% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €62,636 | €34,553 | -€28,082 | -44.8% |
| Amounts receivable within one year | 40/41 | €9,604 | €3,329 | -€6,275 | -65.3% |
| Trade receivables | 40 | €9,604 | €950 | -€8,654 | -90.1% |
| Other amounts receivable | 41 | - | €2,379 | +€2,379 | |
| Cash at bank and in hand | 54/58 | €49,959 | €29,657 | -€20,303 | -40.6% |
| Deferred charges and accrued income | 490/1 | €3,072 | €1,568 | -€1,504 | -49.0% |
| Total equity and liabilities | 10/49 | €64,444 | €35,652 | -€28,792 | -44.7% |
| Equity | 10/15 | €56,612 | €32,963 | -€23,649 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,572 | €19,572 | = | 0.0% |
| 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 | €17,712 | €17,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,440 | -€5,209 | -€23,649 | |
| Amounts payable | 17/49 | €7,832 | €2,689 | -€5,144 | -65.7% |
| Amounts payable within one year | 42/48 | €7,580 | €2,427 | -€5,153 | -68.0% |
| Trade debts | 44 | €1,396 | €2,048 | +€652 | +46.7% |
| Suppliers | 440/4 | €1,396 | €2,048 | +€652 | +46.7% |
| Taxes, remuneration and social security | 45 | €5,943 | €379 | -€5,564 | -93.6% |
| Taxes | 450/3 | €5,943 | €379 | -€5,564 | -93.6% |
| Other amounts payable | 47/48 | €241 | - | -€241 | |
| Accrued charges and deferred income | 492/3 | €252 | €262 | +€10 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €710 | -€337 | -32.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€180 | - | +€180 | |
| Other operating charges | 640/8 | €1,164 | €1,009 | -€155 | -13.3% |
| Gross operating margin | 9900 | €22,849 | -€21,307 | -€44,156 | |
| Operating profit (loss) | 9901 | €20,818 | -€23,026 | -€43,844 | |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €274 | €280 | +€6 | +2.3% |
| Recurring financial charges | 65 | €274 | €280 | +€6 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €20,544 | -€23,270 | -€43,814 | |
| Income taxes | 67/77 | €5,134 | €379 | -€4,755 | -92.6% |
| Profit (loss) for the period | 9904 | €15,410 | -€23,649 | -€39,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,410 | -€23,649 | -€39,059 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.