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.
Nova
Largest movements
- Receivables within one year +€41,562
up €41,562 (+92.7%), from €44,858 to €86,420
of which Trade receivables: +€47,700
- Cash +€35,220
up €35,220 (+80.6%), from €43,675 to €78,895
mainly Net result for the year (+€80,379) and Tax, wage and social debts (+€15,319)
- Stocks and contracts +€15,075
up €15,075 (+100%), from €15,075 to €30,150
- Reserves +€80,379
up €80,379 (+138%), from €58,423 to €138,802
- Tax, wage and social debts +€15,319
up €15,319 (+87.8%), from €17,444 to €32,763
- Trade debts -€5,777
down €5,777 (-29.3%), from €19,739 to €13,962
- Accrued charges and deferred income -€2,064
down €2,064 (-100%), from €2,064 to €0
- Gross operating margin +€27,355
up €27,355 (+34.1%), from €80,186 to €107,541
- Taxes +€6,515
up €6,515 (+38.8%), from €16,788 to €23,303
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 | €107,669 | €197,083 | +€89,414 | +83.0% |
| Fixed assets | 21/28 | €2,182 | €1,618 | -€564 | -25.8% |
| Tangible fixed assets | 22/27 | €2,122 | €1,618 | -€504 | -23.8% |
| Plant, machinery and equipment | 23 | €2,122 | €1,618 | -€504 | -23.8% |
| Financial fixed assets | 28 | €60 | €0 | -€60 | -100% |
| Current assets | 29/58 | €105,487 | €195,465 | +€89,978 | +85.3% |
| Stocks and contracts in progress | 3 | €15,075 | €30,150 | +€15,075 | +100% |
| Stocks | 30/36 | €15,075 | €30,150 | +€15,075 | +100% |
| Amounts receivable within one year | 40/41 | €44,858 | €86,420 | +€41,562 | +92.7% |
| Trade receivables | 40 | €38,720 | €86,420 | +€47,700 | +123% |
| Other amounts receivable | 41 | €6,138 | €0 | -€6,138 | -100% |
| Cash at bank and in hand | 54/58 | €43,675 | €78,895 | +€35,220 | +80.6% |
| Deferred charges and accrued income | 490/1 | €1,879 | €0 | -€1,879 | -100% |
| Total equity and liabilities | 10/49 | €107,669 | €197,083 | +€89,414 | +83.0% |
| Equity | 10/15 | €68,423 | €148,802 | +€80,379 | +117% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €58,423 | €138,802 | +€80,379 | +138% |
| Distributable reserves | 133 | €58,423 | €138,802 | +€80,379 | +138% |
| Amounts payable | 17/49 | €39,246 | €48,281 | +€9,035 | +23.0% |
| Amounts payable within one year | 42/48 | €37,182 | €48,281 | +€11,099 | +29.8% |
| Trade debts | 44 | €19,739 | €13,962 | -€5,777 | -29.3% |
| Suppliers | 440/4 | €19,739 | €13,962 | -€5,777 | -29.3% |
| Taxes, remuneration and social security | 45 | €17,444 | €32,763 | +€15,319 | +87.8% |
| Taxes | 450/3 | €17,444 | €32,763 | +€15,319 | +87.8% |
| Other amounts payable | 47/48 | - | €1,556 | +€1,556 | |
| Accrued charges and deferred income | 492/3 | €2,064 | €0 | -€2,064 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €504 | +€106 | +26.7% |
| Gross operating margin | 9900 | €80,186 | €107,541 | +€27,355 | +34.1% |
| Operating profit (loss) | 9901 | €79,788 | €107,037 | +€27,249 | +34.2% |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €4,578 | €3,506 | -€1,073 | -23.4% |
| Recurring financial charges | 65 | €4,578 | €3,506 | -€1,073 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €75,210 | €103,682 | +€28,472 | +37.9% |
| Income taxes | 67/77 | €16,788 | €23,303 | +€6,515 | +38.8% |
| Profit (loss) for the period | 9904 | €58,423 | €80,379 | +€21,957 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,423 | €80,379 | +€21,957 | +37.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.