NOVA BUILD: 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.
NOVA BUILD
Largest movements
- Receivables within one year +€1,800
up €1,800 (+86.2%), from €2,089 to €3,889
of which Trade receivables: +€1,800
- Cash -€1,769
no longer reported in 2024 (was €1,769)
mainly Receivables within one year (-€1,800) and Trade debts (-€1,650)
- Trade debts -€1,650
down €1,650 (-40.4%), from €4,088 to €2,438
- Profit (loss) carried forward +€1,469
up €1,469 (+49.9%), from -€2,945 to -€1,476
- Other debts +€212
new in 2024: €212
- Gross operating margin +€10,026
up €10,026, from -€8,347 to €1,679
- Financial charges -€1,380
down €1,380 (-86.8%), from €1,589 to €210
- Financial income -€85
no longer reported in 2024 (was €85)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,956 | €3,987 | +€31 | +0.8% |
| Fixed assets | 21/28 | €98 | €98 | = | 0.0% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €3,858 | €3,889 | +€31 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,089 | €3,889 | +€1,800 | +86.2% |
| Trade receivables | 40 | - | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | €2,089 | €2,089 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,769 | - | -€1,769 | |
| Total equity and liabilities | 10/49 | €3,956 | €3,987 | +€31 | +0.8% |
| Equity | 10/15 | -€1,945 | -€476 | +€1,469 | +75.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,945 | -€1,476 | +€1,469 | +49.9% |
| Amounts payable | 17/49 | €5,901 | €4,463 | -€1,438 | -24.4% |
| Amounts payable within one year | 42/48 | €5,901 | €4,463 | -€1,438 | -24.4% |
| Trade debts | 44 | €4,088 | €2,438 | -€1,650 | -40.4% |
| Suppliers | 440/4 | €4,088 | €2,438 | -€1,650 | -40.4% |
| Taxes, remuneration and social security | 45 | €1,813 | €1,813 | = | 0.0% |
| Taxes | 450/3 | €1,813 | €1,813 | = | 0.0% |
| Other amounts payable | 47/48 | - | €212 | +€212 | |
| Gross operating margin | 9900 | -€8,347 | €1,679 | +€10,026 | |
| Operating profit (loss) | 9901 | -€8,347 | €1,679 | +€10,026 | |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €1,589 | €210 | -€1,380 | -86.8% |
| Recurring financial charges | 65 | €1,589 | €210 | -€1,380 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,851 | €1,469 | +€11,320 | |
| Profit (loss) for the period | 9904 | -€9,851 | €1,469 | +€11,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,851 | €1,469 | +€11,320 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.