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InVorm: 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.

What changed

InVorm

BE 0792.167.425
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€302
2024 · €9,485-€9,183
Equity
€2,000
2024 · €45,370-€43,370
Cash
€13,659
2024 · €23,031-€9,372
Balance sheet total
€29,398
2024 · €61,697-€32,299

Largest movements

2024 to 2025
Assets
  • Receivables after one year -€20,000

    down €20,000 (-100.0%), from €20,000 to €0

  • Cash -€9,372

    down €9,372 (-40.7%), from €23,031 to €13,659

    mainly Contributions, distributions and other (-€43,673) and Receivables within one year (-€1,886)

  • Tangible fixed assets -€4,803

    down €4,803 (-42.2%), from €11,387 to €6,584

    of which Furniture and vehicles: -€4,803

  • Receivables within one year +€1,886

    new in 2025: €1,886

Equity and liabilities
  • Reserves -€43,370

    down €43,370 (-100.0%), from €43,370 to €0

  • Other debts +€11,956

    up €11,956 (+9561.2%), from €125 to €12,081

  • Tax, wage and social debts +€2,177

    up €2,177 (+21.6%), from €10,073 to €12,250

  • Debts after one year -€1,682

    down €1,682 (-59.7%), from €2,819 to €1,137

  • Current portion of long-term debt -€994

    down €994 (-37.2%), from €2,676 to €1,682

Income statement
  • Gross operating margin -€9,657

    down €9,657 (-54.1%), from €17,865 to €8,208

  • Taxes -€2,336

    down €2,336 (-67.7%), from €3,449 to €1,114

  • Depreciation +€1,762

    up €1,762 (+41.0%), from €4,299 to €6,061

  • Financial income -€550

    down €550 (-55.0%), from €1,000 to €450

  • Other operating charges -€390

    down €390 (-31.5%), from €1,237 to €847

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €9,485
Gross operating margin -€9,657
Depreciation -€1,762
Other operating charges +€390
Financial income -€550
Financial charges +€60
Taxes +€2,336
Result 2025 €302

Cash bridge derived

cash 2024 to 2025

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.

From operations +€38,234
Investment -€1,258
Financing -€46,349
Cash 2024 €23,031
Net result for the year +€302
Depreciation +€6,061
Receivables after one year +€20,000
Receivables within one year -€1,886
Deferred charges and accrued income +€10
Trade debts -€386
Tax, wage and social debts +€2,177
Other debts +€11,956
Investment in fixed assets (net) -€1,258
Debts after one year -€1,682
Current portion of long-term debt -€994
Contributions, distributions and other -€43,673
Cash 2025 €13,659
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €61,697 €29,398 -€32,299 -52.4%
Fixed assets 21/28 €11,387 €6,584 -€4,803 -42.2%
Tangible fixed assets 22/27 €11,387 €6,584 -€4,803 -42.2%
Plant, machinery and equipment 23 €0 - =
Furniture and vehicles 24 €11,387 €6,584 -€4,803 -42.2%
Current assets 29/58 €50,310 €22,814 -€27,496 -54.7%
Amounts receivable after more than one year 29 €20,000 €0 -€20,000 -100.0%
Other amounts receivable 291 €20,000 €0 -€20,000 -100.0%
Amounts receivable within one year 40/41 - €1,886 +€1,886
Other amounts receivable 41 - €1,886 +€1,886
Cash at bank and in hand 54/58 €23,031 €13,659 -€9,372 -40.7%
Deferred charges and accrued income 490/1 €7,279 €7,269 -€10 -0.1%
Total equity and liabilities 10/49 €61,697 €29,398 -€32,299 -52.4%
Equity 10/15 €45,370 €2,000 -€43,370 -95.6%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €43,370 €0 -€43,370 -100.0%
Distributable reserves 133 €43,370 €0 -€43,370 -100.0%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €16,327 €27,398 +€11,071 +67.8%
Amounts payable after more than one year 17 €2,819 €1,137 -€1,682 -59.7%
Financial debts 170/4 €2,819 €1,137 -€1,682 -59.7%
Amounts payable within one year 42/48 €13,508 €26,261 +€12,753 +94.4%
Current portion of amounts payable after more than one year 42 €2,676 €1,682 -€994 -37.2%
Trade debts 44 €634 €248 -€386 -60.9%
Suppliers 440/4 €634 €248 -€386 -60.9%
Taxes, remuneration and social security 45 €10,073 €12,250 +€2,177 +21.6%
Taxes 450/3 €10,073 €12,250 +€2,177 +21.6%
Other amounts payable 47/48 €125 €12,081 +€11,956 +9561.2%
Remuneration, social security and pensions 62 €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,299 €6,061 +€1,762 +41.0%
Other operating charges 640/8 €1,237 €847 -€390 -31.5%
Gross operating margin 9900 €17,865 €8,208 -€9,657 -54.1%
Operating profit (loss) 9901 €12,329 €1,300 -€11,029 -89.5%
Financial income 75/76B €1,000 €450 -€550 -55.0%
Recurring financial income 75 €1,000 €450 -€550 -55.0%
Financial charges 65/66B €395 €334 -€60 -15.3%
Recurring financial charges 65 €395 €334 -€60 -15.3%
Profit (loss) for the period before taxes 9903 €12,934 €1,416 -€11,518 -89.1%
Income taxes 67/77 €3,449 €1,114 -€2,336 -67.7%
Profit (loss) for the period 9904 €9,485 €302 -€9,183 -96.8%
Profit (loss) for the period to be appropriated 9905 €9,485 €302 -€9,183 -96.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.