NOVA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€220,973
up €220,973 (+11878.6%), from €1,860 to €222,833
of which Land and buildings: +€222,610
- Cash +€13,709
up €13,709 (+145.2%), from €9,441 to €23,151
mainly Debts after one year (+€165,578) and Other debts (+€30,049)
- Receivables within one year -€12,623
down €12,623 (-57.2%), from €22,061 to €9,438
of which Trade receivables: -€11,290
- Debts after one year +€165,578
new in 2025: €165,578
- Other debts +€30,049
up €30,049 (+463.4%), from €6,485 to €36,534
- Reserves +€17,801
up €17,801 (+104.6%), from €17,025 to €34,825
- Current portion of long-term debt +€8,910
new in 2025: €8,910
- Tax, wage and social debts +€3,417
up €3,417 (+80.2%), from €4,260 to €7,677
- Gross operating margin +€12,182
up €12,182 (+41.7%), from €29,233 to €41,416
- Financial charges +€3,016
up €3,016 (+1241.5%), from €243 to €3,259
- Depreciation +€2,239
up €2,239 (+127.9%), from €1,751 to €3,991
- Taxes +€2,177
up €2,177 (+29.8%), from €7,316 to €9,494
- Other operating charges +€857
up €857 (+85.7%), from €1,000 to €1,857
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 | €33,915 | €255,790 | +€221,876 | +654.2% |
| Fixed assets | 21/28 | €1,860 | €222,833 | +€220,973 | +11878.6% |
| Tangible fixed assets | 22/27 | €1,860 | €222,833 | +€220,973 | +11878.6% |
| Land and buildings | 22 | - | €222,610 | +€222,610 | |
| Plant, machinery and equipment | 23 | €363 | €106 | -€257 | -70.7% |
| Furniture and vehicles | 24 | €1,497 | €116 | -€1,380 | -92.2% |
| Current assets | 29/58 | €32,054 | €32,957 | +€903 | +2.8% |
| Amounts receivable within one year | 40/41 | €22,061 | €9,438 | -€12,623 | -57.2% |
| Trade receivables | 40 | €20,728 | €9,438 | -€11,290 | -54.5% |
| Other amounts receivable | 41 | €1,334 | - | -€1,334 | |
| Cash at bank and in hand | 54/58 | €9,441 | €23,151 | +€13,709 | +145.2% |
| Deferred charges and accrued income | 490/1 | €552 | €369 | -€183 | -33.2% |
| Total equity and liabilities | 10/49 | €33,915 | €255,790 | +€221,876 | +654.2% |
| Equity | 10/15 | €17,025 | €34,825 | +€17,801 | +104.6% |
| Reserves | 13 | €17,025 | €34,825 | +€17,801 | +104.6% |
| Distributable reserves | 133 | €17,025 | €34,825 | +€17,801 | +104.6% |
| Amounts payable | 17/49 | €16,890 | €220,965 | +€204,075 | +1208.3% |
| Amounts payable after more than one year | 17 | - | €165,578 | +€165,578 | |
| Financial debts | 170/4 | - | €165,578 | +€165,578 | |
| Amounts payable within one year | 42/48 | €16,890 | €55,387 | +€38,497 | +227.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,910 | +€8,910 | |
| Financial debts | 43 | €1,694 | - | -€1,694 | |
| Credit institutions | 430/8 | €1,694 | - | -€1,694 | |
| Trade debts | 44 | €4,451 | €2,267 | -€2,184 | -49.1% |
| Suppliers | 440/4 | €4,451 | €2,267 | -€2,184 | -49.1% |
| Taxes, remuneration and social security | 45 | €4,260 | €7,677 | +€3,417 | +80.2% |
| Taxes | 450/3 | €4,260 | €7,677 | +€3,417 | +80.2% |
| Other amounts payable | 47/48 | €6,485 | €36,534 | +€30,049 | +463.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €3,991 | +€2,239 | +127.9% |
| Other operating charges | 640/8 | €1,000 | €1,857 | +€857 | +85.7% |
| Gross operating margin | 9900 | €29,233 | €41,416 | +€12,182 | +41.7% |
| Operating profit (loss) | 9901 | €26,482 | €35,568 | +€9,086 | +34.3% |
| Financial income | 75/76B | €146 | €84 | -€62 | -42.7% |
| Recurring financial income | 75 | €146 | €84 | -€62 | -42.7% |
| Financial charges | 65/66B | €243 | €3,259 | +€3,016 | +1241.5% |
| Recurring financial charges | 65 | €243 | €3,259 | +€3,016 | +1241.5% |
| Profit (loss) for the period before taxes | 9903 | €26,386 | €32,393 | +€6,007 | +22.8% |
| Income taxes | 67/77 | €7,316 | €9,494 | +€2,177 | +29.8% |
| Profit (loss) for the period | 9904 | €19,069 | €22,899 | +€3,830 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,069 | €22,899 | +€3,830 | +20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.