Inviva: 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.
Inviva
Largest movements
- Financial fixed assets +€301,670
up €301,670 (+53.0%), from €568,722 to €870,392
- Receivables within one year -€233,123
down €233,123 (-85.8%), from €271,687 to €38,565
of which Trade receivables: -€270,406
- Cash +€17,660
up €17,660 (+140%), from €12,615 to €30,275
mainly Other debts (+€551,464) and Receivables within one year (+€233,123)
- Other debts +€551,464
up €551,464 (+8,359%), from €6,597 to €558,061
- Accrued charges and deferred income -€445,480
down €445,480 (-99.9%), from €445,880 to €400
- Profit (loss) carried forward -€11,661
down €11,661 (-4.2%), from €280,291 to €268,630
- Gross operating margin -€19,692
down €19,692, from €8,602 to -€11,089
- Financial income -€16,256
no longer reported in 2025 (was €16,256)
- Taxes -€6,597
no longer reported in 2025 (was €6,597)
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 | €913,024 | €999,232 | +€86,208 | +9.4% |
| Fixed assets | 21/28 | €628,722 | €930,392 | +€301,670 | +48.0% |
| Tangible fixed assets | 22/27 | €60,000 | €60,000 | = | 0.0% |
| Land and buildings | 22 | €60,000 | €60,000 | = | 0.0% |
| Financial fixed assets | 28 | €568,722 | €870,392 | +€301,670 | +53.0% |
| Current assets | 29/58 | €284,302 | €68,840 | -€215,462 | -75.8% |
| Amounts receivable within one year | 40/41 | €271,687 | €38,565 | -€233,123 | -85.8% |
| Trade receivables | 40 | €271,016 | €610 | -€270,406 | -99.8% |
| Other amounts receivable | 41 | €671 | €37,955 | +€37,284 | +5,554% |
| Cash at bank and in hand | 54/58 | €12,615 | €30,275 | +€17,660 | +140% |
| Total equity and liabilities | 10/49 | €913,024 | €999,232 | +€86,208 | +9.4% |
| Equity | 10/15 | €448,101 | €436,440 | -€11,661 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €149,210 | €149,210 | = | 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% |
| Tax-exempt reserves | 132 | €147,350 | €147,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,291 | €268,630 | -€11,661 | -4.2% |
| Amounts payable | 17/49 | €464,924 | €562,792 | +€97,869 | +21.1% |
| Amounts payable within one year | 42/48 | €19,044 | €562,392 | +€543,349 | +2,853% |
| Trade debts | 44 | €12,446 | €4,331 | -€8,115 | -65.2% |
| Suppliers | 440/4 | €12,446 | €4,331 | -€8,115 | -65.2% |
| Other amounts payable | 47/48 | €6,597 | €558,061 | +€551,464 | +8,359% |
| Accrued charges and deferred income | 492/3 | €445,880 | €400 | -€445,480 | -99.9% |
| Other operating charges | 640/8 | €446 | €465 | +€19 | +4.2% |
| Gross operating margin | 9900 | €8,602 | -€11,089 | -€19,692 | |
| Operating profit (loss) | 9901 | €8,156 | -€11,554 | -€19,710 | |
| Financial income | 75/76B | €16,256 | - | -€16,256 | |
| Recurring financial income | 75 | €16,256 | - | -€16,256 | |
| Financial charges | 65/66B | €142 | €106 | -€36 | -25.1% |
| Recurring financial charges | 65 | €142 | €106 | -€36 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €24,270 | -€11,661 | -€35,930 | |
| Income taxes | 67/77 | €6,597 | - | -€6,597 | |
| Profit (loss) for the period | 9904 | €17,672 | -€11,661 | -€29,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,672 | -€11,661 | -€29,333 |
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 13 October 2026 via checked.be.