BRASSERIES NOVA: 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.
BRASSERIES NOVA
Largest movements
- Cash +€19,980
up €19,980 (+45.7%), from €43,687 to €63,667
mainly Net result for the year (+€14,402) and Trade debts (+€10,475)
- Stocks and contracts +€4,542
up €4,542 (+190%), from €2,388 to €6,930
- Profit (loss) carried forward +€14,402
up €14,402 (+257%), from €5,599 to €20,001
- Trade debts +€10,475
up €10,475 (+79.4%), from €13,198 to €23,673
- Other debts -€8,041
down €8,041 (-10.9%), from €73,466 to €65,425
- Tax, wage and social debts +€5,381
up €5,381 (+15.5%), from €34,746 to €40,127
of which Remuneration and social security: +€3,158
- Accrued charges and deferred income +€3,838
new in 2025: €3,838
- Gross operating margin +€14,989
up €14,989 (+225%), from €6,670 to €21,659
- Staff costs -€8,963
no longer reported in 2025 (was €8,963)
- Financial income +€894
new in 2025: €894
- Other operating charges -€563
down €563 (-7.8%), from €7,247 to €6,684
- Taxes +€389
new in 2025: €389
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 | €147,469 | €173,524 | +€26,055 | +17.7% |
| Fixed assets | 21/28 | €2,886 | €2,886 | = | 0.0% |
| Financial fixed assets | 28 | €2,886 | €2,886 | = | 0.0% |
| Current assets | 29/58 | €144,582 | €170,638 | +€26,055 | +18.0% |
| Amounts receivable after more than one year | 29 | €97,110 | €97,110 | = | 0.0% |
| Trade receivables | 290 | €97,110 | €97,110 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,388 | €6,930 | +€4,542 | +190% |
| Stocks | 30/36 | €2,388 | €6,930 | +€4,542 | +190% |
| Amounts receivable within one year | 40/41 | €1,398 | €2,931 | +€1,533 | +110% |
| Trade receivables | 40 | €115 | €2,931 | +€2,815 | +2,441% |
| Other amounts receivable | 41 | €1,283 | - | -€1,283 | |
| Cash at bank and in hand | 54/58 | €43,687 | €63,667 | +€19,980 | +45.7% |
| Total equity and liabilities | 10/49 | €147,469 | €173,524 | +€26,055 | +17.7% |
| Equity | 10/15 | €26,059 | €40,461 | +€14,402 | +55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,599 | €20,001 | +€14,402 | +257% |
| Amounts payable | 17/49 | €121,410 | €133,063 | +€11,653 | +9.6% |
| Amounts payable within one year | 42/48 | €121,410 | €129,225 | +€7,815 | +6.4% |
| Trade debts | 44 | €13,198 | €23,673 | +€10,475 | +79.4% |
| Suppliers | 440/4 | €13,198 | €23,673 | +€10,475 | +79.4% |
| Taxes, remuneration and social security | 45 | €34,746 | €40,127 | +€5,381 | +15.5% |
| Taxes | 450/3 | €33,902 | €36,125 | +€2,223 | +6.6% |
| Remuneration and social security | 454/9 | €844 | €4,002 | +€3,158 | +374% |
| Other amounts payable | 47/48 | €73,466 | €65,425 | -€8,041 | -10.9% |
| Accrued charges and deferred income | 492/3 | - | €3,838 | +€3,838 | |
| Remuneration, social security and pensions | 62 | €8,963 | - | -€8,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | - | -€121 | |
| Other operating charges | 640/8 | €7,247 | €6,684 | -€563 | -7.8% |
| Gross operating margin | 9900 | €6,670 | €21,659 | +€14,989 | +225% |
| Operating profit (loss) | 9901 | -€9,661 | €14,975 | +€24,636 | |
| Financial income | 75/76B | - | €894 | +€894 | |
| Recurring financial income | 75 | - | €894 | +€894 | |
| Financial charges | 65/66B | €1,018 | €1,079 | +€61 | +6.0% |
| Recurring financial charges | 65 | €1,018 | €1,079 | +€61 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,679 | €14,790 | +€25,469 | |
| Income taxes | 67/77 | - | €389 | +€389 | |
| Profit (loss) for the period | 9904 | -€10,679 | €14,402 | +€25,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,679 | €14,402 | +€25,081 |
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 15 October 2026 via checked.be.