Ivato: 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.
Ivato
Largest movements
- Receivables within one year +€5,601
up €5,601 (+102.5%), from €5,462 to €11,063
- Deferred charges and accrued income +€999
up €999 (+909.4%), from €110 to €1,109
- Other debts +€32,290
up €32,290 (+269084.8%), from €12 to €32,302
- Reserves -€26,591
down €26,591 (-93.2%), from €28,534 to €1,943
- Tax, wage and social debts +€3,131
up €3,131 (+39.5%), from €7,931 to €11,062
- Trade debts -€1,281
down €1,281 (-98.8%), from €1,296 to €15
- Accrued charges and deferred income -€985
down €985 (-73.3%), from €1,344 to €359
- Gross operating margin +€33,580
up €33,580 (+807.9%), from €4,156 to €37,736
- Taxes +€6,972
up €6,972 (+1041.3%), from €670 to €7,641
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 | €43,117 | €49,681 | +€6,564 | +15.2% |
| Current assets | 29/58 | €43,117 | €49,681 | +€6,564 | +15.2% |
| Stocks and contracts in progress | 3 | €7,063 | €7,063 | = | 0.0% |
| Stocks | 30/36 | €7,063 | €7,063 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,462 | €11,063 | +€5,601 | +102.5% |
| Trade receivables | 40 | €5,462 | €11,063 | +€5,601 | +102.5% |
| Cash at bank and in hand | 54/58 | €30,482 | €30,447 | -€35 | -0.1% |
| Deferred charges and accrued income | 490/1 | €110 | €1,109 | +€999 | +909.4% |
| Total equity and liabilities | 10/49 | €43,117 | €49,681 | +€6,564 | +15.2% |
| Equity | 10/15 | €32,534 | €5,943 | -€26,591 | -81.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €28,534 | €1,943 | -€26,591 | -93.2% |
| Distributable reserves | 133 | €28,534 | €1,943 | -€26,591 | -93.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,583 | €43,738 | +€33,155 | +313.3% |
| Amounts payable within one year | 42/48 | €9,239 | €43,379 | +€34,139 | +369.5% |
| Trade debts | 44 | €1,296 | €15 | -€1,281 | -98.8% |
| Suppliers | 440/4 | €1,296 | €15 | -€1,281 | -98.8% |
| Taxes, remuneration and social security | 45 | €7,931 | €11,062 | +€3,131 | +39.5% |
| Taxes | 450/3 | €7,931 | €11,062 | +€3,131 | +39.5% |
| Other amounts payable | 47/48 | €12 | €32,302 | +€32,290 | +269084.8% |
| Accrued charges and deferred income | 492/3 | €1,344 | €359 | -€985 | -73.3% |
| Other operating charges | 640/8 | €493 | €615 | +€122 | +24.7% |
| Non-recurring operating charges | 66A | €273 | €0 | -€273 | -100.0% |
| Gross operating margin | 9900 | €4,156 | €37,736 | +€33,580 | +807.9% |
| Operating profit (loss) | 9901 | €3,391 | €37,121 | +€33,730 | +994.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +1.5% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €3,322 | €37,051 | +€33,729 | +1015.5% |
| Income taxes | 67/77 | €670 | €7,641 | +€6,972 | +1041.3% |
| Profit (loss) for the period | 9904 | €2,652 | €29,409 | +€26,757 | +1008.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,652 | €29,409 | +€26,757 | +1008.9% |
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 3 October 2026 via checked.be.