7 NOVA: 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.
7 NOVA
Largest movements
- Tangible fixed assets +€31,385
up €31,385 (+356.8%), from €8,797 to €40,182
- Cash +€23,186
up €23,186 (+96.7%), from €23,973 to €47,159
mainly Net result for the year (+€42,495) and Debts after one year (+€21,012)
- Receivables within one year +€19,126
up €19,126 (+108.8%), from €17,578 to €36,704
- Financial fixed assets +€2,500
up €2,500 (+13.2%), from €19,000 to €21,500
- Profit (loss) carried forward +€42,495
up €42,495 (+1260.2%), from €3,372 to €45,867
- Debts after one year +€21,012
new in 2025: €21,012
- Other debts -€17,819
no longer reported in 2025 (was €17,819)
- Tax, wage and social debts +€15,352
up €15,352 (+201.3%), from €7,625 to €22,977
of which Taxes: +€13,400
- Current portion of long-term debt +€11,990
new in 2025: €11,990
- Gross operating margin +€23,221
up €23,221 (+49.1%), from €47,256 to €70,477
- Taxes +€11,437
new in 2025: €11,437
- Staff costs +€7,547
new in 2025: €7,547
- Depreciation +€3,941
up €3,941 (+152.2%), from €2,590 to €6,531
- Other operating charges +€1,447
up €1,447 (+504.2%), from €287 to €1,734
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 | €71,893 | €148,090 | +€76,197 | +106.0% |
| Fixed assets | 21/28 | €27,797 | €61,682 | +€33,885 | +121.9% |
| Tangible fixed assets | 22/27 | €8,797 | €40,182 | +€31,385 | +356.8% |
| Furniture and vehicles | 24 | €8,797 | €40,182 | +€31,385 | +356.8% |
| Financial fixed assets | 28 | €19,000 | €21,500 | +€2,500 | +13.2% |
| Current assets | 29/58 | €44,096 | €86,408 | +€42,312 | +96.0% |
| Stocks and contracts in progress | 3 | €2,545 | €2,545 | = | 0.0% |
| Stocks | 30/36 | €2,545 | €2,545 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,578 | €36,704 | +€19,126 | +108.8% |
| Trade receivables | 40 | €17,578 | €36,704 | +€19,126 | +108.8% |
| Cash at bank and in hand | 54/58 | €23,973 | €47,159 | +€23,186 | +96.7% |
| Total equity and liabilities | 10/49 | €71,893 | €148,090 | +€76,197 | +106.0% |
| Equity | 10/15 | €9,572 | €52,067 | +€42,495 | +444.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,372 | €45,867 | +€42,495 | +1260.2% |
| Amounts payable | 17/49 | €62,321 | €96,023 | +€33,702 | +54.1% |
| Amounts payable after more than one year | 17 | - | €21,012 | +€21,012 | |
| Financial debts | 170/4 | - | €21,012 | +€21,012 | |
| Amounts payable within one year | 42/48 | €62,321 | €75,011 | +€12,690 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,990 | +€11,990 | |
| Trade debts | 44 | €36,877 | €40,044 | +€3,167 | +8.6% |
| Suppliers | 440/4 | €36,877 | €40,044 | +€3,167 | +8.6% |
| Taxes, remuneration and social security | 45 | €7,625 | €22,977 | +€15,352 | +201.3% |
| Taxes | 450/3 | €7,625 | €21,025 | +€13,400 | +175.7% |
| Remuneration and social security | 454/9 | - | €1,952 | +€1,952 | |
| Other amounts payable | 47/48 | €17,819 | - | -€17,819 | |
| Remuneration, social security and pensions | 62 | - | €7,547 | +€7,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €6,531 | +€3,941 | +152.2% |
| Other operating charges | 640/8 | €287 | €1,734 | +€1,447 | +504.2% |
| Gross operating margin | 9900 | €47,256 | €70,477 | +€23,221 | +49.1% |
| Operating profit (loss) | 9901 | €44,379 | €54,665 | +€10,286 | +23.2% |
| Financial charges | 65/66B | €163 | €733 | +€570 | +349.7% |
| Recurring financial charges | 65 | €163 | €733 | +€570 | +349.7% |
| Profit (loss) for the period before taxes | 9903 | €44,216 | €53,932 | +€9,716 | +22.0% |
| Income taxes | 67/77 | - | €11,437 | +€11,437 | |
| Profit (loss) for the period | 9904 | €44,216 | €42,495 | -€1,721 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,216 | €42,495 | -€1,721 | -3.9% |
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 4 October 2026 via checked.be.