IVALYOU: 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.
IVALYOU
Largest movements
- Cash +€115,028
up €115,028 (+53.5%), from €214,819 to €329,847
mainly Net result for the year (+€106,295) and Tax, wage and social debts (+€33,894)
- Receivables within one year +€15,981
up €15,981 (+66.5%), from €24,038 to €40,019
- Tangible fixed assets +€14,813
up €14,813 (+142.7%), from €10,383 to €25,195
of which Furniture and vehicles: +€11,688
- Profit (loss) carried forward +€106,295
new in 2025: €106,295
- Tax, wage and social debts +€33,894
up €33,894 (+43.6%), from €77,785 to €111,679
of which Taxes: +€29,443
- Other debts +€8,435
up €8,435 (+96.6%), from €8,731 to €17,166
- Gross operating margin -€78,381
down €78,381 (-35.5%), from €220,832 to €142,451
- Taxes -€36,801
down €36,801 (-54.1%), from €68,051 to €31,250
- Depreciation +€2,720
up €2,720 (+297.9%), from €913 to €3,633
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 | €249,531 | €395,353 | +€145,822 | +58.4% |
| Fixed assets | 21/28 | €10,383 | €25,195 | +€14,813 | +142.7% |
| Tangible fixed assets | 22/27 | €10,383 | €25,195 | +€14,813 | +142.7% |
| Furniture and vehicles | 24 | €10,383 | €22,071 | +€11,688 | +112.6% |
| Other tangible fixed assets | 26 | - | €3,125 | +€3,125 | |
| Current assets | 29/58 | €239,148 | €370,157 | +€131,009 | +54.8% |
| Amounts receivable within one year | 40/41 | €24,038 | €40,019 | +€15,981 | +66.5% |
| Trade receivables | 40 | €24,038 | €40,019 | +€15,981 | +66.5% |
| Cash at bank and in hand | 54/58 | €214,819 | €329,847 | +€115,028 | +53.5% |
| Deferred charges and accrued income | 490/1 | €291 | €291 | = | 0.0% |
| Total equity and liabilities | 10/49 | €249,531 | €395,353 | +€145,822 | +58.4% |
| Equity | 10/15 | €155,950 | €262,245 | +€106,295 | +68.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €150,950 | €150,950 | = | 0.0% |
| Distributable reserves | 133 | €150,950 | €150,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €106,295 | +€106,295 | |
| Amounts payable | 17/49 | €93,581 | €133,107 | +€39,527 | +42.2% |
| Amounts payable within one year | 42/48 | €91,528 | €133,107 | +€41,579 | +45.4% |
| Trade debts | 44 | €4,286 | €4,263 | -€23 | -0.5% |
| Suppliers | 440/4 | €4,286 | €4,263 | -€23 | -0.5% |
| Advances received on contracts in progress | 46 | €726 | - | -€726 | |
| Taxes, remuneration and social security | 45 | €77,785 | €111,679 | +€33,894 | +43.6% |
| Taxes | 450/3 | €77,785 | €107,229 | +€29,443 | +37.9% |
| Remuneration and social security | 454/9 | - | €4,450 | +€4,450 | |
| Other amounts payable | 47/48 | €8,731 | €17,166 | +€8,435 | +96.6% |
| Accrued charges and deferred income | 492/3 | €2,053 | - | -€2,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913 | €3,633 | +€2,720 | +297.9% |
| Other operating charges | 640/8 | €712 | €1,114 | +€402 | +56.5% |
| Gross operating margin | 9900 | €220,832 | €142,451 | -€78,381 | -35.5% |
| Operating profit (loss) | 9901 | €219,208 | €137,705 | -€81,503 | -37.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €207 | €160 | -€47 | -22.8% |
| Recurring financial charges | 65 | €207 | €160 | -€47 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €219,001 | €137,545 | -€81,456 | -37.2% |
| Income taxes | 67/77 | €68,051 | €31,250 | -€36,801 | -54.1% |
| Profit (loss) for the period | 9904 | €150,950 | €106,295 | -€44,655 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €150,950 | €106,295 | -€44,655 | -29.6% |
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 2 October 2026 via checked.be.