D-NOVUS: 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.
D-NOVUS
Largest movements
- Stocks and contracts +€107,049
new in 2025: €107,049
- Cash +€14,166
up €14,166 (+127%), from €11,131 to €25,297
mainly Other debts (+€149,969) and Trade debts (+€1,207)
- Other debts +€149,969
up €149,969 (+1,000%), from €14,994 to €164,963
- Profit (loss) carried forward -€29,961
down €29,961 (-214%), from -€13,968 to -€43,929
- Gross operating margin -€33,249
down €33,249 (-1,539%), from -€2,160 to -€35,409
- Financial charges -€10,844
down €10,844 (-99.6%), from €10,889 to €45
- Financial income +€6,300
new in 2025: €6,300
of which Financial income: +€6,300
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 | €11,131 | €132,345 | +€121,215 | +1,089% |
| Current assets | 29/58 | €11,131 | €132,345 | +€121,215 | +1,089% |
| Stocks and contracts in progress | 3 | - | €107,049 | +€107,049 | |
| Stocks | 30/36 | - | €107,049 | +€107,049 | |
| Cash at bank and in hand | 54/58 | €11,131 | €25,297 | +€14,166 | +127% |
| Total equity and liabilities | 10/49 | €11,131 | €132,345 | +€121,215 | +1,089% |
| Equity | 10/15 | -€5,968 | -€35,929 | -€29,961 | -502% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,968 | -€43,929 | -€29,961 | -214% |
| Amounts payable | 17/49 | €17,099 | €168,275 | +€151,176 | +884% |
| Amounts payable within one year | 42/48 | €17,099 | €168,275 | +€151,176 | +884% |
| Trade debts | 44 | €2,105 | €3,312 | +€1,207 | +57.3% |
| Suppliers | 440/4 | €2,105 | €3,312 | +€1,207 | +57.3% |
| Other amounts payable | 47/48 | €14,994 | €164,963 | +€149,969 | +1,000% |
| Other operating charges | 640/8 | €920 | €807 | -€113 | -12.2% |
| Gross operating margin | 9900 | -€2,160 | -€35,409 | -€33,249 | -1,539% |
| Operating profit (loss) | 9901 | -€3,080 | -€36,216 | -€33,136 | -1,076% |
| Financial income | 75/76B | - | €6,300 | +€6,300 | |
| Recurring financial income | 75 | - | €6,300 | +€6,300 | |
| Non-recurring financial income | 76B | - | €6,300 | +€6,300 | |
| Financial charges | 65/66B | €10,889 | €45 | -€10,844 | -99.6% |
| Recurring financial charges | 65 | €10,889 | €45 | -€10,844 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,968 | -€29,961 | -€15,993 | -114% |
| Profit (loss) for the period | 9904 | -€13,968 | -€29,961 | -€15,993 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,968 | -€29,961 | -€15,993 | -114% |
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 28 October 2026 via checked.be.