NOVA FOOD: 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 FOOD
Largest movements
- Intangible fixed assets -€3,300
down €3,300 (-10.0%), from €32,982 to €29,682
- Tangible fixed assets -€2,306
down €2,306 (-21.1%), from €10,926 to €8,619
- Cash -€950
down €950 (-95.2%), from €998 to €48
mainly Net result for the year (-€12,818) and Tax, wage and social debts (-€1,846)
- Profit (loss) carried forward -€12,818
down €12,818 (-6.4%), from -€199,172 to -€211,990
- Other debts +€10,250
up €10,250 (+5.8%), from €176,582 to €186,832
- Tax, wage and social debts -€1,846
down €1,846 (-94.9%), from €1,945 to €99
- Current portion of long-term debt -€1,342
down €1,342 (-58.1%), from €2,310 to €968
- Debts after one year -€968
no longer reported in 2025 (was €968)
- Gross operating margin +€11,798
up €11,798 (+80.3%), from -€14,689 to -€2,892
- Depreciation +€2,799
up €2,799 (+105%), from €2,656 to €5,456
- Other operating charges -€1,373
down €1,373 (-75.7%), from €1,813 to €441
- Write-downs +€1,041
new in 2025: €1,041
- Financial charges -€587
down €587 (-16.4%), from €3,577 to €2,989
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 | €48,655 | €42,079 | -€6,576 | -13.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €43,908 | €38,301 | -€5,606 | -12.8% |
| Intangible fixed assets | 21 | €32,982 | €29,682 | -€3,300 | -10.0% |
| Tangible fixed assets | 22/27 | €10,926 | €8,619 | -€2,306 | -21.1% |
| Plant, machinery and equipment | 23 | €10,926 | €8,619 | -€2,306 | -21.1% |
| Current assets | 29/58 | €4,747 | €3,778 | -€970 | -20.4% |
| Stocks and contracts in progress | 3 | €3,383 | €2,919 | -€463 | -13.7% |
| Stocks | 30/36 | €3,383 | €2,919 | -€463 | -13.7% |
| Amounts receivable within one year | 40/41 | €367 | €811 | +€443 | +121% |
| Trade receivables | 40 | €264 | €554 | +€290 | +110% |
| Other amounts receivable | 41 | €103 | €256 | +€153 | +149% |
| Cash at bank and in hand | 54/58 | €998 | €48 | -€950 | -95.2% |
| Total equity and liabilities | 10/49 | €48,655 | €42,079 | -€6,576 | -13.5% |
| Equity | 10/15 | -€174,172 | -€186,990 | -€12,818 | -7.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,172 | -€211,990 | -€12,818 | -6.4% |
| Amounts payable | 17/49 | €222,827 | €229,069 | +€6,242 | +2.8% |
| Amounts payable after more than one year | 17 | €968 | - | -€968 | |
| Financial debts | 170/4 | €968 | - | -€968 | |
| Amounts payable within one year | 42/48 | €221,116 | €229,069 | +€7,953 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €2,310 | €968 | -€1,342 | -58.1% |
| Financial debts | 43 | €40,000 | €40,663 | +€663 | +1.7% |
| Credit institutions | 430/8 | - | €663 | +€663 | |
| Other loans | 439 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €280 | €508 | +€228 | +81.4% |
| Suppliers | 440/4 | €280 | €508 | +€228 | +81.4% |
| Taxes, remuneration and social security | 45 | €1,945 | €99 | -€1,846 | -94.9% |
| Taxes | 450/3 | €1,945 | €99 | -€1,846 | -94.9% |
| Other amounts payable | 47/48 | €176,582 | €186,832 | +€10,250 | +5.8% |
| Accrued charges and deferred income | 492/3 | €743 | - | -€743 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,656 | €5,456 | +€2,799 | +105% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,041 | +€1,041 | |
| Other operating charges | 640/8 | €1,813 | €441 | -€1,373 | -75.7% |
| Gross operating margin | 9900 | -€14,689 | -€2,892 | +€11,798 | +80.3% |
| Operating profit (loss) | 9901 | -€19,159 | -€9,829 | +€9,330 | +48.7% |
| Financial charges | 65/66B | €3,577 | €2,989 | -€587 | -16.4% |
| Recurring financial charges | 65 | €3,577 | €2,989 | -€587 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,736 | -€12,818 | +€9,918 | +43.6% |
| Profit (loss) for the period | 9904 | -€22,736 | -€12,818 | +€9,918 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,736 | -€12,818 | +€9,918 | +43.6% |
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 14 October 2026 via checked.be.