NOVA CERBERUS: 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 CERBERUS
Largest movements
- Cash +€71,317
up €71,317 (+580.5%), from €12,286 to €83,604
mainly Net result for the year (+€73,805) and Tax, wage and social debts (+€11,016)
- Deferred charges and accrued income -€8,520
down €8,520 (-62.7%), from €13,598 to €5,078
- Receivables within one year +€7,010
up €7,010 (+54.1%), from €12,955 to €19,965
of which Trade receivables: +€7,260
- Tangible fixed assets +€1,276
new in 2025: €1,276
- Profit (loss) carried forward +€72,946
up €72,946 (+3788.9%), from €1,925 to €74,871
- Trade debts -€12,628
down €12,628 (-56.2%), from €22,459 to €9,832
- Tax, wage and social debts +€11,016
up €11,016 (+114.8%), from €9,595 to €20,611
of which Taxes: +€13,366
- Gross operating margin +€94,867
up €94,867 (+2244.4%), from €4,227 to €99,094
- Taxes +€20,381
up €20,381 (+2101.7%), from €970 to €21,351
- Financial charges +€3,455
up €3,455 (+4042.8%), from €85 to €3,541
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 | €38,839 | €109,923 | +€71,084 | +183.0% |
| Fixed assets | 21/28 | - | €1,276 | +€1,276 | |
| Tangible fixed assets | 22/27 | - | €1,276 | +€1,276 | |
| Plant, machinery and equipment | 23 | - | €1,276 | +€1,276 | |
| Current assets | 29/58 | €38,839 | €108,647 | +€69,808 | +179.7% |
| Amounts receivable within one year | 40/41 | €12,955 | €19,965 | +€7,010 | +54.1% |
| Trade receivables | 40 | €12,705 | €19,965 | +€7,260 | +57.1% |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €12,286 | €83,604 | +€71,317 | +580.5% |
| Deferred charges and accrued income | 490/1 | €13,598 | €5,078 | -€8,520 | -62.7% |
| Total equity and liabilities | 10/49 | €38,839 | €109,923 | +€71,084 | +183.0% |
| Equity | 10/15 | €5,925 | €78,871 | +€72,946 | +1231.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,925 | €74,871 | +€72,946 | +3788.9% |
| Amounts payable | 17/49 | €32,914 | €31,052 | -€1,862 | -5.7% |
| Amounts payable within one year | 42/48 | €32,914 | €31,052 | -€1,862 | -5.7% |
| Trade debts | 44 | €22,459 | €9,832 | -€12,628 | -56.2% |
| Suppliers | 440/4 | €22,459 | €9,832 | -€12,628 | -56.2% |
| Taxes, remuneration and social security | 45 | €9,595 | €20,611 | +€11,016 | +114.8% |
| Taxes | 450/3 | €7,245 | €20,611 | +€13,366 | +184.5% |
| Remuneration and social security | 454/9 | €2,350 | - | -€2,350 | |
| Other amounts payable | 47/48 | €859 | €609 | -€250 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €52 | +€52 | |
| Other operating charges | 640/8 | €387 | €346 | -€42 | -10.8% |
| Gross operating margin | 9900 | €4,227 | €99,094 | +€94,867 | +2244.4% |
| Operating profit (loss) | 9901 | €3,839 | €98,697 | +€94,857 | +2470.6% |
| Financial charges | 65/66B | €85 | €3,541 | +€3,455 | +4042.8% |
| Recurring financial charges | 65 | €85 | €3,541 | +€3,455 | +4042.8% |
| Profit (loss) for the period before taxes | 9903 | €3,754 | €95,156 | +€91,402 | +2434.8% |
| Income taxes | 67/77 | €970 | €21,351 | +€20,381 | +2101.7% |
| Profit (loss) for the period | 9904 | €2,784 | €73,805 | +€71,021 | +2550.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,784 | €73,805 | +€71,021 | +2550.8% |
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 6 October 2026 via checked.be.