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Involys

INV · Bourse de Casablanca · Company statements

On this page
Company details
Legal name
INVOLYS S.A.
Listing
INV on the Bourse de Casablanca, active · ISIN MA0000011579 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, signed / final · source

Read with these figures

  • Auditor's emphasis of matter. Observations: 'Sans remettre en cause l'opinion exprimée ci-dessus, nous attirons votre attention que Involys détient des titres de participation à l'étranger ...
Full wording and sources

  • Auditor's emphasis of matter

    Observations: 'Sans remettre en cause l'opinion exprimée ci-dessus, nous attirons votre attention que Involys détient des titres de participation à l'étranger ... évalués à l'actif pour KMAD 1 591 et dépréciés à hauteur de KMAD 1 417. Néanmoins, la société n'a pas procédé à l'établissement des comptes consolidés en application de l'article 2.5 de la circulaire de l'AMMC n°03/19 du 20 février 2019. Selon le management, les filiales contrôlées, n'ont plus d'activité et leurs états de synthèse sont indisponibles.' (p28)

    Source: INVOLYS — Rapport Financier Annuel 2025 (dated 2026-05-14)

  • Revenue

    MAD 37.4 million

    37,387,849.45 MAD units · p34

    −0.3% vs 2024

  • Operating profit / (loss)

    MAD 315,065

    315,064.97 MAD units · p34

    −81.1% vs 2024

  • Profit / (loss) for the year

    MAD 116,179

    116,178.88 MAD units · p35

    Moved from loss to profit (FY2024: -123 469,25 MAD units)

  • Total assets

    MAD 120 million

    119,873,844.98 MAD units · p32

    −4.0% vs 2024

  • Total equity

    MAD 90.4 million

    90,369,128.48 MAD units · p33

    +0.1% vs 2024

  • Cash from operations

    Not reported in this filing

Large amounts are rounded for reading (MAD million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in MAD units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — annual report, signed / final; reported for the year · source
  • FY2024 — annual report, signed / final; comparative in the FY2025 filing · source

Income statement

Income statement, MAD units. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filing
Ventes de marchandises1 1,416,138.06 354,734.03
Ventes de biens et services produits2 35,971,711.39 37,162,087.84
Chiffre d'affaires 37,387,849.45 37,516,821.87
Variation des stocks de produits (1)3 (598,500.00) (186,500.00)
Immobilisations produites par l'entreprise elle même4 8,169,694.07 9,370,960.80
Reprise d'exploitation, transferts de charges5 1,755,601.10 279,097.48
PRODUITS D'EXPLOITATION6 46,714,644.62 46,980,380.15
Achats revendus de marchandises (2)7 1,204,366.10 303,987.40
Achats consommés de matières et fournitures8 981,598.94 1,152,631.93
Autres charges externes9 4,740,237.17 5,277,693.27
Impôts et taxes10 289,588.74 319,147.76
Charges de personnel 24,034,944.54 24,288,310.49
Autres charges d'exploitation 200,000.00 200,000.00
Dotations d'exploitation11 14,948,844.16 13,773,916.80
CHARGES D'EXPLOITATION12 46,399,579.65 45,315,687.65
RESULTAT D'EXPLOITATION III = I - II 315,064.97 1,664,692.50
RESULTAT FINANCIER VI = IV - V13 (469,577.73) (2,429,914.31)
RESULTAT COURANT VII = III + VI14 (154,512.76) (765,221.81)
Produits des cessions d'immobilisations15 230,000.00 Not reported in this filing16
Autres produits non courants17 356,674.84 2,334,043.30
PRODUITS NON-COURANTS18 586,674.84 2,334,043.30
Valeurs nettes d'amortissements des immobilisations19 5,928.72 464.33
Subventions accordées20 152,946.48 1,591,843.52
CHARGES NON-COURANTS21 158,875.20 1,592,307.85
RESULTAT NON-COURANT X =VIII - IX22 427,799.64 741,735.45
RESULTAT AVANT IMPOT XI =VII + X 273,286.88 (23,486.36)
IMPOT SUR LES RESULTATS (157,108.00) (99,982.89)
RESULTAT NET XIII = XI - XII 116,178.88 (123,469.25)
Notes and alternative reported figures (22)
  1. “Ventes de marchandises” is an issuer-specific line, not mapped to a shared definition: CGNC: sales of goods for resale.
  2. “Ventes de biens et services produits” is an issuer-specific line, not mapped to a shared definition: CGNC: sales of goods and services produced.
  3. “Variation des stocks de produits (1)” is an issuer-specific line, not mapped to a shared definition: CGNC: change in stocks of products.
  4. “Immobilisations produites par l'entreprise elle même” is an issuer-specific line, not mapped to a shared definition: CGNC: own work capitalised.
  5. “Reprise d'exploitation, transferts de charges” is an issuer-specific line, not mapped to a shared definition: CGNC.
  6. “PRODUITS D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: CGNC total operating income.
  7. “Achats revendus de marchandises (2)” is an issuer-specific line, not mapped to a shared definition: CGNC: purchases of goods for resale less change in their stocks.
  8. “Achats consommés de matières et fournitures” is an issuer-specific line, not mapped to a shared definition: CGNC: purchases of materials and supplies less change in their stocks.
  9. “Autres charges externes” is an issuer-specific line, not mapped to a shared definition: CGNC.
  10. “Impôts et taxes” is an issuer-specific line, not mapped to a shared definition: CGNC: taxes other than income tax.
  11. “Dotations d'exploitation” is an issuer-specific line, not mapped to a shared definition: CGNC: operating depreciation, amortisation and provisions.
  12. “CHARGES D'EXPLOITATION” is an issuer-specific line, not mapped to a shared definition: CGNC total operating charges, printed as positive amounts.
  13. “RESULTAT FINANCIER VI = IV - V” is an issuer-specific line, not mapped to a shared definition: CGNC financial income less financial charges.
  14. “RESULTAT COURANT VII = III + VI” is an issuer-specific line, not mapped to a shared definition: CGNC: operating plus financial result.
  15. “Produits des cessions d'immobilisations” is an issuer-specific line, not mapped to a shared definition: CGNC non-current income.
  16. Not reported in this filing: Not printed for 2024: the line 'Produits des cessions d'immobilisations' carries a 2025 amount (230 000,00) only; the 2024 column is left blank (p35, checked on the page image).
  17. “Autres produits non courants” is an issuer-specific line, not mapped to a shared definition: CGNC.
  18. “PRODUITS NON-COURANTS” is an issuer-specific line, not mapped to a shared definition: CGNC.
  19. “Valeurs nettes d'amortissements des immobilisations” is an issuer-specific line, not mapped to a shared definition: CGNC non-current charges.
  20. “Subventions accordées” is an issuer-specific line, not mapped to a shared definition: CGNC non-current charges.
  21. “CHARGES NON-COURANTS” is an issuer-specific line, not mapped to a shared definition: CGNC, printed as positive amounts.
  22. “RESULTAT NON-COURANT X =VIII - IX” is an issuer-specific line, not mapped to a shared definition: CGNC.

Balance sheet

Balance sheet, MAD units. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filing
TOTAL I 31,058,297.96 34,108,277.22
TOTAL II1 88,565,796.25 90,560,932.84
TOTAL III 249,750.77 254,940.40
TOTAL I+II+III 119,873,844.98 124,924,150.46
Capital social ou personnel (1) 38,271,600.00 38,271,600.00
Primes d'émission, de fusion et d'apport 25,751,959.00 25,751,959.00
Réserve légale2 2,887,336.00 2,887,336.00
Autres réserves3 3,061,728.00 3,061,728.00
Report à nouveau (2) 20,280,326.60 20,403,795.85
Résultat net de l'exercice (2)4 116,178.88 (123,469.25)
CAPITAUX PROPRES (A) 90,369,128.48 90,252,949.60
Autres dettes de financement 5,706,874.15 8,672,951.73
TOTAL I (A+B+C+D+E)5 96,076,002.63 98,925,901.33
DETTES DU PASSIF CIRCULANT (F)6 12,177,789.78 13,298,239.67
Fournisseurs et comptes rattachés 2,480,208.30 1,582,407.61
Personnel - créditeur7 718,238.00 580,744.02
Organisme sociaux8 4,000,937.80 5,646,535.28
Etat - Créditeur9 4,886,498.59 5,488,416.76
Comptes d'associés créditeurs10 136.00 136.00
Comptes de régularisations - passif11 91,771.09 Not reported in this filing12
AUTRES PROVISIONS POUR RISQUES ET CHARGES (G)13 462,361.76 1,624,655.94
ECARTS DE CONVERSION - PASSIF14 110,290.71 Not reported in this filing15
TOTAL II (F+G+H)16 12,750,442.25 14,922,895.61
TOTAL III17 11,047,400.10 11,075,353.52
TOTAL I+II+III 119,873,844.98 124,924,150.46
Notes and alternative reported figures (17)
  1. “TOTAL II” is an issuer-specific line, not mapped to a shared definition: CGNC actif circulant: stocks, receivables, placement securities and conversion differences; excludes trésorerie-actif.
  2. “Réserve légale” is an issuer-specific line, not mapped to a shared definition: Legal reserve.
  3. “Autres réserves” is an issuer-specific line, not mapped to a shared definition: Other reserves.
  4. “Résultat net de l'exercice (2)” is an issuer-specific line, not mapped to a shared definition: The year's net result shown within equity.
  5. “TOTAL I (A+B+C+D+E)” is an issuer-specific line, not mapped to a shared definition: CGNC financement permanent: equity, quasi-equity, financing debts, durable provisions and conversion differences.
  6. “DETTES DU PASSIF CIRCULANT (F)” is an issuer-specific line, not mapped to a shared definition: CGNC: current operating liabilities; excludes trésorerie-passif.
  7. “Personnel - créditeur” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant: amounts due to staff.
  8. “Organisme sociaux” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant.
  9. “Etat - Créditeur” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant: taxes and other amounts due to the State.
  10. “Comptes d'associés créditeurs” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant.
  11. “Comptes de régularisations - passif” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant.
  12. Not reported in this filing: Not printed for 2024: the line 'Comptes de régularisations - passif' carries a 2025 amount (91 771,09) only; the 2024 column is left blank (p33, checked on the page image).
  13. “AUTRES PROVISIONS POUR RISQUES ET CHARGES (G)” is an issuer-specific line, not mapped to a shared definition: CGNC: short-term provisions.
  14. “ECARTS DE CONVERSION - PASSIF” is an issuer-specific line, not mapped to a shared definition: CGNC: unrealised exchange gains on current items.
  15. Not reported in this filing: Not printed for 2024: the line 'ECARTS DE CONVERSION - PASSIF' carries a 2025 amount (110 290,71) only; the 2024 column is left blank (p33, checked on the page image).
  16. “TOTAL II (F+G+H)” is an issuer-specific line, not mapped to a shared definition: CGNC passif circulant total; excludes trésorerie-passif.
  17. “TOTAL III” is an issuer-specific line, not mapped to a shared definition: CGNC trésorerie-passif total: discount credits, treasury credits and bank overdrafts (balances créditeurs).

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • INVOLYS — Rapport Financier Annuel 2025

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: A. Saaïdi et Associés (Bahaa Saaïdi) and OmniPact (Youssef Bouabidi), commissaires aux comptes, unmodified opinion · signed

    Auditor's sign-off: A. Saaïdi et Associés, Bahaa Saaïdi (associée); OmniPact, Youssef Bouabidi (associé)

    Final status: Rapport général des commissaires aux comptes on the 2025 états de synthèse (PDF pp26-30, image pages), opinion 'réguliers et sincères' without reservation (p27) with an 'Observations' paragraph (p28), closing 'Casablanca, le 14 mai 2026' with handwritten signatures over the stamps of A. Saaïdi et Associés (Bahaa Saaïdi, associée) and OmniPact (Youssef Bouabidi, associé) (PDF p30, page image). The report states that the statements were 'arrêtés par votre Conseil d'Administration en date du 25 mars 2026' (p27).

    Document date
    14 May 2026
    Auditor's report
    14 May 2026
    Board approval
    25 Mar 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · MAD units (printed “Dirhams with centimes (no unit printed on the statements)”)
    • Bilan actif (PDF p32): the detail amounts are printed against the wrong labels, offset by one or more rows and differently in the current and prior-year columns. Examples: 181 198 561,88 (= 176 685 903,40 + 4 512 658,48) on 'Immobilisations en non-valeurs'; the bold 8 622 400,76 that totals the next four amounts sits on 'Primes de remboursement des obligations'; the trade-receivables amounts 100 945 229,50 gross / 81 085 919,07 net (which the auditors' key audit matter gives as about KMAD 100 945 / 81 086, p28) sit on 'Produits intermédiaires et produits résiduels'; the bold 109 156 514,71 that opens the créances block sits on 'Matières et fournitures consommables'. The shaded totals (Total I 31 058 297,96 net, Total II 88 565 796,25, Total III 249 750,77, Total I+II+III 119 873 844,98; 2024: 34 108 277,22, 90 560 932,84, 254 940,40, 124 924 150,46) add up and agree with the passif total. Only these totals are transcribed; no amount is moved.
    • CPC financial section (PDF p34): the amounts are printed offset from their labels (the financial-income total 1 605 818,85 sits on 'V CHARGES FINANCIERES', the financial-charges total 2 075 396,58 (2024: 2 948 106,73) on an unlabelled row below 'CHARGES FINANCIERES'), and the financial-income heading is numbered 'VI' instead of 'IV'. Only the résultat financier (-469 577,73; 2024: -2 429 914,31) is transcribed.
    • CGNC layout: no total liabilities line is printed; current assets (Total II) exclude trésorerie-actif and current liabilities (Total II) exclude trésorerie-passif (issuer concepts). Charges are printed as positive amounts; the income tax charge is negated to a charge. No statement of cash flows (the tableau de financement, p37, is a funds-flow statement) and no earnings per share are printed.
    • Company (social) accounts only: no consolidated statements are prepared (see audit_emphasis). The trésorerie-passif total is transcribed without its components (the 'Crédits d'escomptes' amount 1 498 775,79 is printed between the 'Crédits d'escomptes' and 'Crédit de trésorerie' labels; banks 9 548 624,31, p33).
    Technical details
    File
    78 pages, with a text layer
    SHA-256
    90f27668c8d2a79d609d09e4ce3a09ab629f1b9cbf4b6c8ca00ea8910dac4283
    Entity as printed
    INVOLYS S.A., 88-90 Rue Larbi Doghmi, Casablanca (auditors' report, p27); ETIC: raison sociale INVOLYS S.A, ICE 000000003000016, article IS 1002383 (p31)
    Regulator copy
    retrieved 2026-10-08T18:27:07Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to OCR text and compared cell by cell with the page image; read from the page image) (16 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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