Nova Consult: 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 Consult
Largest movements
- Tangible fixed assets +€246,864
up €246,864 (+40.1%), from €615,776 to €862,640
of which Land and buildings: +€129,403
- Receivables within one year -€37,282
down €37,282 (-14.9%), from €249,632 to €212,350
of which Other amounts receivable: -€22,922
- Trade debts +€300,274
up €300,274 (+77.7%), from €386,560 to €686,834
- Other debts -€80,514
down €80,514 (-51.8%), from €155,448 to €74,934
- Debts after one year -€23,944
down €23,944 (-26.9%), from €88,867 to €64,924
- Profit (loss) carried forward +€19,439
up €19,439 (+12.0%), from €162,035 to €181,474
- Tax, wage and social debts -€14,378
down €14,378 (-31.0%), from €46,346 to €31,968
- Gross operating margin +€42,384
up €42,384 (+38.7%), from €109,485 to €151,869
- Other operating charges +€34,271
up €34,271 (+4907.9%), from €698 to €34,969
- Depreciation +€34,224
up €34,224 (+90.8%), from €37,695 to €71,919
- Financial charges +€2,928
up €2,928 (+32.8%), from €8,935 to €11,862
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 | €869,067 | €1,077,298 | +€208,232 | +24.0% |
| Fixed assets | 21/28 | €615,776 | €862,640 | +€246,864 | +40.1% |
| Tangible fixed assets | 22/27 | €615,776 | €862,640 | +€246,864 | +40.1% |
| Land and buildings | 22 | €441,510 | €570,913 | +€129,403 | +29.3% |
| Plant, machinery and equipment | 23 | €10,672 | €9,553 | -€1,119 | -10.5% |
| Furniture and vehicles | 24 | €163,593 | €282,173 | +€118,580 | +72.5% |
| Current assets | 29/58 | €253,291 | €214,658 | -€38,633 | -15.3% |
| Amounts receivable within one year | 40/41 | €249,632 | €212,350 | -€37,282 | -14.9% |
| Trade receivables | 40 | €198,770 | €184,410 | -€14,360 | -7.2% |
| Other amounts receivable | 41 | €50,862 | €27,940 | -€22,922 | -45.1% |
| Cash at bank and in hand | 54/58 | €3,659 | €2,309 | -€1,350 | -36.9% |
| Total equity and liabilities | 10/49 | €869,067 | €1,077,298 | +€208,232 | +24.0% |
| Equity | 10/15 | €163,035 | €182,474 | +€19,439 | +11.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,035 | €181,474 | +€19,439 | +12.0% |
| Amounts payable | 17/49 | €706,032 | €894,825 | +€188,793 | +26.7% |
| Amounts payable after more than one year | 17 | €88,867 | €64,924 | -€23,944 | -26.9% |
| Financial debts | 170/4 | €88,867 | €64,924 | -€23,944 | -26.9% |
| Amounts payable within one year | 42/48 | €611,218 | €817,680 | +€206,462 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €22,864 | €23,944 | +€1,080 | +4.7% |
| Trade debts | 44 | €386,560 | €686,834 | +€300,274 | +77.7% |
| Suppliers | 440/4 | €386,560 | €686,834 | +€300,274 | +77.7% |
| Taxes, remuneration and social security | 45 | €46,346 | €31,968 | -€14,378 | -31.0% |
| Taxes | 450/3 | €46,346 | €31,968 | -€14,378 | -31.0% |
| Other amounts payable | 47/48 | €155,448 | €74,934 | -€80,514 | -51.8% |
| Accrued charges and deferred income | 492/3 | €5,947 | €12,221 | +€6,274 | +105.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,695 | €71,919 | +€34,224 | +90.8% |
| Other operating charges | 640/8 | €698 | €34,969 | +€34,271 | +4907.9% |
| Gross operating margin | 9900 | €109,485 | €151,869 | +€42,384 | +38.7% |
| Operating profit (loss) | 9901 | €71,091 | €44,981 | -€26,111 | -36.7% |
| Financial income | 75/76B | €406 | €0 | -€405 | -100.0% |
| Recurring financial income | 75 | €406 | €0 | -€405 | -100.0% |
| Financial charges | 65/66B | €8,935 | €11,862 | +€2,928 | +32.8% |
| Recurring financial charges | 65 | €8,935 | €11,862 | +€2,928 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €62,562 | €33,119 | -€29,444 | -47.1% |
| Income taxes | 67/77 | €12,512 | €13,679 | +€1,167 | +9.3% |
| Profit (loss) for the period | 9904 | €50,050 | €19,439 | -€30,611 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,050 | €19,439 | -€30,611 | -61.2% |
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 7 October 2026 via checked.be.