NOVA Dinant: 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 Dinant
Largest movements
- Cash +€96,869
up €96,869 (+133%), from €72,710 to €169,579
mainly Net result for the year (+€72,911) and Receivables within one year (+€50,864)
- Receivables within one year -€50,864
down €50,864 (-74.2%), from €68,586 to €17,722
of which Trade receivables: -€55,066
- Tangible fixed assets +€7,486
up €7,486 (+30.7%), from €24,398 to €31,884
of which Plant, machinery and equipment: +€10,052
- Reserves +€73,000
up €73,000 (+78.5%), from €93,000 to €166,000
- Trade debts -€46,458
down €46,458 (-93.6%), from €49,647 to €3,189
- Tax, wage and social debts +€21,850
up €21,850 (+61.6%), from €35,493 to €57,343
of which Taxes: +€19,098
- Other debts +€2,935
up €2,935 (+652%), from €450 to €3,385
- Taxes +€20,963
up €20,963 (+321%), from €6,533 to €27,496
- Gross operating margin +€15,966
up €15,966 (+9.8%), from €162,307 to €178,273
- Other operating charges -€10,491
down €10,491 (-65.8%), from €15,941 to €5,450
- Financial charges -€10,185
down €10,185 (-40.7%), from €24,999 to €14,814
- Staff costs -€3,953
down €3,953 (-7.3%), from €53,815 to €49,862
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 | €178,203 | €229,440 | +€51,237 | +28.8% |
| Fixed assets | 21/28 | €26,609 | €34,095 | +€7,486 | +28.1% |
| Tangible fixed assets | 22/27 | €24,398 | €31,884 | +€7,486 | +30.7% |
| Plant, machinery and equipment | 23 | €11,838 | €21,890 | +€10,052 | +84.9% |
| Furniture and vehicles | 24 | €12,560 | €9,994 | -€2,566 | -20.4% |
| Financial fixed assets | 28 | €2,211 | €2,211 | = | 0.0% |
| Current assets | 29/58 | €151,594 | €195,345 | +€43,751 | +28.9% |
| Stocks and contracts in progress | 3 | €9,821 | €7,915 | -€1,906 | -19.4% |
| Stocks | 30/36 | €9,821 | €7,915 | -€1,906 | -19.4% |
| Amounts receivable within one year | 40/41 | €68,586 | €17,722 | -€50,864 | -74.2% |
| Trade receivables | 40 | €65,475 | €10,409 | -€55,066 | -84.1% |
| Other amounts receivable | 41 | €3,111 | €7,313 | +€4,202 | +135% |
| Cash at bank and in hand | 54/58 | €72,710 | €169,579 | +€96,869 | +133% |
| Deferred charges and accrued income | 490/1 | €477 | €129 | -€348 | -73.0% |
| Total equity and liabilities | 10/49 | €178,203 | €229,440 | +€51,237 | +28.8% |
| Equity | 10/15 | €92,439 | €165,350 | +€72,911 | +78.9% |
| Contributions | 10/11 | €13,678 | €13,678 | = | 0.0% |
| Reserves | 13 | €93,000 | €166,000 | +€73,000 | +78.5% |
| Distributable reserves | 133 | €93,000 | €166,000 | +€73,000 | +78.5% |
| Profit (loss) carried forward | 14 | -€14,239 | -€14,328 | -€89 | -0.6% |
| Amounts payable | 17/49 | €85,764 | €64,090 | -€21,674 | -25.3% |
| Amounts payable within one year | 42/48 | €85,590 | €63,917 | -€21,673 | -25.3% |
| Trade debts | 44 | €49,647 | €3,189 | -€46,458 | -93.6% |
| Suppliers | 440/4 | €49,647 | €3,189 | -€46,458 | -93.6% |
| Taxes, remuneration and social security | 45 | €35,493 | €57,343 | +€21,850 | +61.6% |
| Taxes | 450/3 | €20,856 | €39,954 | +€19,098 | +91.6% |
| Remuneration and social security | 454/9 | €14,637 | €17,389 | +€2,752 | +18.8% |
| Other amounts payable | 47/48 | €450 | €3,385 | +€2,935 | +652% |
| Accrued charges and deferred income | 492/3 | €174 | €173 | -€1 | -0.6% |
| Remuneration, social security and pensions | 62 | €53,815 | €49,862 | -€3,953 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,087 | €7,862 | +€1,775 | +29.2% |
| Other operating charges | 640/8 | €15,941 | €5,450 | -€10,491 | -65.8% |
| Gross operating margin | 9900 | €162,307 | €178,273 | +€15,966 | +9.8% |
| Operating profit (loss) | 9901 | €86,464 | €115,099 | +€28,635 | +33.1% |
| Financial income | 75/76B | - | €122 | +€122 | |
| Recurring financial income | 75 | - | €122 | +€122 | |
| Financial charges | 65/66B | €24,999 | €14,814 | -€10,185 | -40.7% |
| Recurring financial charges | 65 | €24,999 | €14,814 | -€10,185 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €61,465 | €100,407 | +€38,942 | +63.4% |
| Income taxes | 67/77 | €6,533 | €27,496 | +€20,963 | +321% |
| Profit (loss) for the period | 9904 | €54,932 | €72,911 | +€17,979 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,932 | €72,911 | +€17,979 | +32.7% |
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 29 October 2026 via checked.be.