INVITO DISO: 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.
INVITO DISO
Largest movements
- Receivables within one year +€9,889
up €9,889 (+3.7%), from €270,664 to €280,553
of which Other amounts receivable: +€65,593
- Cash -€8,191
down €8,191 (-57.4%), from €14,270 to €6,078
- Profit (loss) carried forward +€62,077
up €62,077 (+27.8%), from -€223,681 to -€161,604
- Tax, wage and social debts -€32,825
down €32,825 (-82.4%), from €39,819 to €6,994
of which Taxes: -€23,349
- Trade debts -€22,808
down €22,808 (-33.7%), from €67,671 to €44,863
- Other debts -€5,661
no longer reported in 2024 (was €5,661)
- Gross operating margin +€55,386
up €55,386 (+353%), from €15,674 to €71,060
- Financial income +€35,021
new in 2024: €35,021
- Other operating charges +€20,894
up €20,894 (+7,780%), from €269 to €21,163
- Staff costs -€13,517
down €13,517 (-67.5%), from €20,012 to €6,496
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,901 | €313,599 | +€1,698 | +0.5% |
| Fixed assets | 21/28 | €26,968 | €26,968 | = | 0.0% |
| Financial fixed assets | 28 | €26,968 | €26,968 | = | 0.0% |
| Current assets | 29/58 | €284,934 | €286,631 | +€1,698 | +0.6% |
| Amounts receivable within one year | 40/41 | €270,664 | €280,553 | +€9,889 | +3.7% |
| Trade receivables | 40 | €220,461 | €164,757 | -€55,704 | -25.3% |
| Other amounts receivable | 41 | €50,203 | €115,796 | +€65,593 | +131% |
| Cash at bank and in hand | 54/58 | €14,270 | €6,078 | -€8,191 | -57.4% |
| Total equity and liabilities | 10/49 | €311,901 | €313,599 | +€1,698 | +0.5% |
| Equity | 10/15 | €198,249 | €260,326 | +€62,077 | +31.3% |
| Contributions | 10/11 | €421,000 | €421,000 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,681 | -€161,604 | +€62,077 | +27.8% |
| Amounts payable | 17/49 | €113,652 | €53,273 | -€60,379 | -53.1% |
| Amounts payable within one year | 42/48 | €113,152 | €51,857 | -€61,295 | -54.2% |
| Trade debts | 44 | €67,671 | €44,863 | -€22,808 | -33.7% |
| Suppliers | 440/4 | €67,671 | €44,863 | -€22,808 | -33.7% |
| Taxes, remuneration and social security | 45 | €39,819 | €6,994 | -€32,825 | -82.4% |
| Taxes | 450/3 | €24,086 | €737 | -€23,349 | -96.9% |
| Remuneration and social security | 454/9 | €15,734 | €6,257 | -€9,477 | -60.2% |
| Other amounts payable | 47/48 | €5,661 | - | -€5,661 | |
| Accrued charges and deferred income | 492/3 | €500 | €1,416 | +€916 | +183% |
| Remuneration, social security and pensions | 62 | €20,012 | €6,496 | -€13,517 | -67.5% |
| Other operating charges | 640/8 | €269 | €21,163 | +€20,894 | +7,780% |
| Gross operating margin | 9900 | €15,674 | €71,060 | +€55,386 | +353% |
| Operating profit (loss) | 9901 | -€4,607 | €43,401 | +€48,008 | |
| Financial income | 75/76B | - | €35,021 | +€35,021 | |
| Recurring financial income | 75 | - | €35,021 | +€35,021 | |
| Financial charges | 65/66B | €500 | €69 | -€431 | -86.2% |
| Recurring financial charges | 65 | €500 | €69 | -€431 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,107 | €78,353 | +€83,460 | |
| Profit (loss) for the period | 9904 | -€5,107 | €78,353 | +€83,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,107 | €78,353 | +€83,460 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.