GRAPHIA 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.
GRAPHIA NOVA
Largest movements
- Intangible fixed assets -€176
down €176 (-7.1%), from €2,460 to €2,284
- Profit (loss) carried forward -€1,510
down €1,510 (-3.9%), from -€38,650 to -€40,160
- Other debts +€1,245
up €1,245 (+5.6%), from €22,348 to €23,593
- Trade debts +€70
up €70 (+36.1%), from €194 to €264
- Gross operating margin +€2,753
up €2,753 (+76.4%), from -€3,601 to -€849
- Depreciation -€479
down €479 (-73.2%), from €655 to €176
- Other operating charges +€439
new in 2025: €439
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 | €2,484 | €2,289 | -€195 | -7.9% |
| Fixed assets | 21/28 | €2,460 | €2,284 | -€176 | -7.1% |
| Intangible fixed assets | 21 | €2,460 | €2,284 | -€176 | -7.1% |
| Current assets | 29/58 | €24 | €5 | -€19 | -79.2% |
| Cash at bank and in hand | 54/58 | €24 | €5 | -€19 | -79.2% |
| Total equity and liabilities | 10/49 | €2,484 | €2,289 | -€195 | -7.9% |
| Equity | 10/15 | -€20,058 | -€21,568 | -€1,510 | -7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,650 | -€40,160 | -€1,510 | -3.9% |
| Amounts payable | 17/49 | €22,542 | €23,857 | +€1,315 | +5.8% |
| Amounts payable within one year | 42/48 | €22,542 | €23,857 | +€1,315 | +5.8% |
| Trade debts | 44 | €194 | €264 | +€70 | +36.1% |
| Suppliers | 440/4 | €194 | €264 | +€70 | +36.1% |
| Other amounts payable | 47/48 | €22,348 | €23,593 | +€1,245 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €176 | -€479 | -73.2% |
| Other operating charges | 640/8 | - | €439 | +€439 | |
| Gross operating margin | 9900 | -€3,601 | -€849 | +€2,753 | +76.4% |
| Operating profit (loss) | 9901 | -€4,256 | -€1,464 | +€2,793 | +65.6% |
| Financial charges | 65/66B | €46 | €47 | +€0 | +0.4% |
| Recurring financial charges | 65 | €46 | €47 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,303 | -€1,510 | +€2,793 | +64.9% |
| Profit (loss) for the period | 9904 | -€4,303 | -€1,510 | +€2,793 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,303 | -€1,510 | +€2,793 | +64.9% |
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 3 October 2026 via checked.be.