Publi-invent: 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.
Publi-invent
Largest movements
- Cash -€17,817
down €17,817 (-40.1%), from €44,443 to €26,626
mainly Contributions, distributions and other (-€25,564) and Receivables within one year (-€8,711)
- Receivables within one year +€8,711
up €8,711 (+2,638%), from €330 to €9,041
of which Trade receivables: +€7,114
- Tangible fixed assets +€1,083
up €1,083 (+19.5%), from €5,539 to €6,622
of which Furniture and vehicles: +€3,471
- Profit (loss) carried forward -€27,504
down €27,504 (-100%), from €27,504 to €0
- Other debts +€23,077
up €23,077 (+225%), from €10,250 to €33,327
- Tax, wage and social debts -€2,411
down €2,411 (-22.3%), from €10,791 to €8,380
- Reserves -€2,000
down €2,000 (-5.7%), from €34,942 to €32,942
of which Distributable reserves: -€2,000
- Gross operating margin -€43,160
down €43,160 (-95.1%), from €45,381 to €2,221
- Depreciation -€3,650
down €3,650 (-48.7%), from €7,500 to €3,850
- Taxes -€3,294
down €3,294 (-100%), from €3,294 to €0
- Other operating charges -€880
down €880 (-26.9%), from €3,277 to €2,397
- Financial charges +€793
up €793 (+133%), from €597 to €1,390
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 | €103,869 | €96,055 | -€7,814 | -7.5% |
| Fixed assets | 21/28 | €5,539 | €6,622 | +€1,083 | +19.5% |
| Tangible fixed assets | 22/27 | €5,539 | €6,622 | +€1,083 | +19.5% |
| Land and buildings | 22 | €3,757 | €1,369 | -€2,388 | -63.6% |
| Furniture and vehicles | 24 | €1,782 | €5,253 | +€3,471 | +195% |
| Current assets | 29/58 | €98,329 | €89,433 | -€8,896 | -9.0% |
| Amounts receivable after more than one year | 29 | €51,000 | €51,000 | = | 0.0% |
| Other amounts receivable | 291 | €51,000 | €51,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €330 | €9,041 | +€8,711 | +2,638% |
| Trade receivables | 40 | - | €7,114 | +€7,114 | |
| Other amounts receivable | 41 | €330 | €1,927 | +€1,597 | +484% |
| Cash at bank and in hand | 54/58 | €44,443 | €26,626 | -€17,817 | -40.1% |
| Deferred charges and accrued income | 490/1 | €2,556 | €2,766 | +€210 | +8.2% |
| Total equity and liabilities | 10/49 | €103,869 | €96,055 | -€7,814 | -7.5% |
| Equity | 10/15 | €82,446 | €52,942 | -€29,504 | -35.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,942 | €32,942 | -€2,000 | -5.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €34,942 | €32,942 | -€2,000 | -5.7% |
| Profit (loss) carried forward | 14 | €27,504 | €0 | -€27,504 | -100% |
| Amounts payable | 17/49 | €21,422 | €43,113 | +€21,690 | +101% |
| Amounts payable within one year | 42/48 | €21,422 | €42,218 | +€20,795 | +97.1% |
| Financial debts | 43 | €43 | - | -€43 | |
| Credit institutions | 430/8 | €43 | - | -€43 | |
| Trade debts | 44 | €339 | €511 | +€172 | +50.6% |
| Suppliers | 440/4 | €339 | €511 | +€172 | +50.6% |
| Taxes, remuneration and social security | 45 | €10,791 | €8,380 | -€2,411 | -22.3% |
| Taxes | 450/3 | €10,791 | €8,380 | -€2,411 | -22.3% |
| Other amounts payable | 47/48 | €10,250 | €33,327 | +€23,077 | +225% |
| Accrued charges and deferred income | 492/3 | - | €895 | +€895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €3,850 | -€3,650 | -48.7% |
| Other operating charges | 640/8 | €3,277 | €2,397 | -€880 | -26.9% |
| Gross operating margin | 9900 | €45,381 | €2,221 | -€43,160 | -95.1% |
| Operating profit (loss) | 9901 | €34,605 | -€4,026 | -€38,630 | |
| Financial income | 75/76B | €2,228 | €1,475 | -€753 | -33.8% |
| Recurring financial income | 75 | €2,228 | €1,475 | -€753 | -33.8% |
| Financial charges | 65/66B | €597 | €1,390 | +€793 | +133% |
| Recurring financial charges | 65 | €597 | €1,390 | +€793 | +133% |
| Profit (loss) for the period before taxes | 9903 | €36,236 | -€3,940 | -€40,176 | |
| Income taxes | 67/77 | €3,294 | €0 | -€3,294 | -100% |
| Profit (loss) for the period | 9904 | €32,942 | -€3,940 | -€36,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,942 | -€3,940 | -€36,882 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.