INVISTA: 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.
INVISTA
Largest movements
- Tangible fixed assets +€145,641
up €145,641 (+1451.8%), from €10,032 to €155,673
of which Land and buildings: +€127,628
- Receivables within one year -€89,305
down €89,305 (-91.0%), from €98,189 to €8,884
of which Trade receivables: -€69,859
- Cash -€7,897
down €7,897 (-95.8%), from €8,241 to €343
mainly Investment in fixed assets (net) (-€153,695) and Other debts (-€29,052)
- Debts after one year +€95,549
up €95,549 (+152.4%), from €62,716 to €158,265
- Other debts -€29,052
down €29,052 (-98.5%), from €29,502 to €451
- Profit (loss) carried forward -€20,979
down €20,979, from €4,374 to -€16,605
- Current portion of long-term debt +€5,563
new in 2024: €5,563
- Trade debts -€2,324
down €2,324 (-28.0%), from €8,298 to €5,974
- Gross operating margin -€11,313
down €11,313, from €9,774 to -€1,539
- Financial charges +€7,271
up €7,271 (+236.7%), from €3,072 to €10,344
- Depreciation +€6,876
up €6,876 (+583.3%), from €1,179 to €8,055
- Financial income +€276
new in 2024: €276
- Taxes -€102
down €102 (-95.2%), from €107 to €5
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,462 | €164,900 | +€48,439 | +41.6% |
| Fixed assets | 21/28 | €10,032 | €155,673 | +€145,641 | +1451.8% |
| Tangible fixed assets | 22/27 | €10,032 | €155,673 | +€145,641 | +1451.8% |
| Land and buildings | 22 | - | €127,628 | +€127,628 | |
| Plant, machinery and equipment | 23 | €10,032 | €8,853 | -€1,179 | -11.8% |
| Furniture and vehicles | 24 | - | €19,191 | +€19,191 | |
| Current assets | 29/58 | €106,430 | €9,228 | -€97,202 | -91.3% |
| Amounts receivable within one year | 40/41 | €98,189 | €8,884 | -€89,305 | -91.0% |
| Trade receivables | 40 | €69,859 | €0 | -€69,859 | -100.0% |
| Other amounts receivable | 41 | €28,330 | €8,884 | -€19,446 | -68.6% |
| Cash at bank and in hand | 54/58 | €8,241 | €343 | -€7,897 | -95.8% |
| Total equity and liabilities | 10/49 | €116,462 | €164,900 | +€48,439 | +41.6% |
| Equity | 10/15 | €15,574 | -€5,405 | -€20,979 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,374 | -€16,605 | -€20,979 | |
| Amounts payable | 17/49 | €100,888 | €170,305 | +€69,418 | +68.8% |
| Amounts payable after more than one year | 17 | €62,716 | €158,265 | +€95,549 | +152.4% |
| Financial debts | 170/4 | €62,716 | €158,265 | +€95,549 | +152.4% |
| Amounts payable within one year | 42/48 | €38,172 | €12,041 | -€26,131 | -68.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,563 | +€5,563 | |
| Trade debts | 44 | €8,298 | €5,974 | -€2,324 | -28.0% |
| Suppliers | 440/4 | €8,298 | €5,974 | -€2,324 | -28.0% |
| Taxes, remuneration and social security | 45 | €371 | €53 | -€318 | -85.7% |
| Taxes | 450/3 | €371 | €53 | -€318 | -85.7% |
| Other amounts payable | 47/48 | €29,502 | €451 | -€29,052 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,179 | €8,055 | +€6,876 | +583.3% |
| Other operating charges | 640/8 | €1,325 | €1,312 | -€13 | -1.0% |
| Gross operating margin | 9900 | €9,774 | -€1,539 | -€11,313 | |
| Operating profit (loss) | 9901 | €7,270 | -€10,905 | -€18,176 | |
| Financial income | 75/76B | - | €276 | +€276 | |
| Recurring financial income | 75 | - | €276 | +€276 | |
| Financial charges | 65/66B | €3,072 | €10,344 | +€7,271 | +236.7% |
| Recurring financial charges | 65 | €3,072 | €10,344 | +€7,271 | +236.7% |
| Profit (loss) for the period before taxes | 9903 | €4,198 | -€20,974 | -€25,172 | |
| Income taxes | 67/77 | €107 | €5 | -€102 | -95.2% |
| Profit (loss) for the period | 9904 | €4,091 | -€20,979 | -€25,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,091 | -€20,979 | -€25,070 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.