NEWCOVA: 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.
NEWCOVA
Largest movements
- Cash +€87,179
up €87,179 (+412%), from €21,139 to €108,317
mainly Deferred charges and accrued income (+€72,391) and Other debts (+€29,349)
- Deferred charges and accrued income -€72,391
no longer reported in 2026 (was €72,391)
- Receivables within one year -€4,120
no longer reported in 2026 (was €4,120)
- Profit (loss) carried forward -€32,090
no longer reported in 2026 (was €32,090)
- Other debts +€29,349
new in 2026: €29,349
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Trade debts +€3,027
new in 2026: €3,027
- Reserves -€1,860
down €1,860 (-3.1%), from €59,160 to €57,300
- Financial charges -€118,859
down €118,859 (-99.7%), from €119,209 to €351
of which Non-recurring financial charges: -€118,918
- Financial income -€64,911
no longer reported in 2026 (was €64,911)
- Gross operating margin -€3,052
down €3,052 (-382%), from -€799 to -€3,850
- Other operating charges -€189
down €189 (-32.1%), from €588 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,650 | €108,317 | +€10,667 | +10.9% |
| Current assets | 29/58 | €97,650 | €108,317 | +€10,667 | +10.9% |
| Amounts receivable within one year | 40/41 | €4,120 | - | -€4,120 | |
| Other amounts receivable | 41 | €4,120 | - | -€4,120 | |
| Cash at bank and in hand | 54/58 | €21,139 | €108,317 | +€87,179 | +412% |
| Deferred charges and accrued income | 490/1 | €72,391 | - | -€72,391 | |
| Total equity and liabilities | 10/49 | €97,650 | €108,317 | +€10,667 | +10.9% |
| Equity | 10/15 | €97,450 | €75,900 | -€21,550 | -22.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €59,160 | €57,300 | -€1,860 | -3.1% |
| Distributable reserves | 133 | €59,160 | €57,300 | -€1,860 | -3.1% |
| Profit (loss) carried forward | 14 | €32,090 | - | -€32,090 | |
| Amounts payable | 17/49 | €200 | €32,417 | +€32,217 | +16,119% |
| Amounts payable within one year | 42/48 | - | €32,376 | +€32,376 | |
| Trade debts | 44 | - | €3,027 | +€3,027 | |
| Suppliers | 440/4 | - | €3,027 | +€3,027 | |
| Other amounts payable | 47/48 | - | €29,349 | +€29,349 | |
| Accrued charges and deferred income | 492/3 | €200 | €41 | -€159 | -79.6% |
| Other operating charges | 640/8 | €588 | €400 | -€189 | -32.1% |
| Gross operating margin | 9900 | -€799 | -€3,850 | -€3,052 | -382% |
| Operating profit (loss) | 9901 | -€1,387 | -€4,250 | -€2,863 | -206% |
| Financial income | 75/76B | €64,911 | - | -€64,911 | |
| Recurring financial income | 75 | €64,911 | - | -€64,911 | |
| Financial charges | 65/66B | €119,209 | €351 | -€118,859 | -99.7% |
| Recurring financial charges | 65 | €291 | €351 | +€59 | +20.4% |
| Non-recurring financial charges | 66B | €118,918 | - | -€118,918 | |
| Profit (loss) for the period before taxes | 9903 | -€55,686 | -€4,601 | +€51,085 | +91.7% |
| Profit (loss) for the period | 9904 | -€55,686 | -€4,601 | +€51,085 | +91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,686 | -€4,601 | +€51,085 | +91.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.