Nova Gourmet: 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 Gourmet
Largest movements
- Receivables within one year +€26,587
new in 2025: €26,587
- Cash +€20,302
up €20,302 (+1,932%), from €1,051 to €21,353
- Stocks and contracts -€7,654
down €7,654 (-55.7%), from €13,746 to €6,092
- Tangible fixed assets -€2,360
down €2,360 (-5.5%), from €42,647 to €40,287
of which Plant, machinery and equipment: -€3,977
- Debts after one year +€32,182
new in 2025: €32,182
- Other debts -€30,464
no longer reported in 2025 (was €30,464)
- Reserves +€28,937
up €28,937 (+1,114%), from €2,598 to €31,535
- Trade debts +€4,800
up €4,800 (+161%), from €2,979 to €7,780
- Accrued charges and deferred income +€1,300
new in 2025: €1,300
- Gross operating margin +€58,757
up €58,757 (+702%), from €8,369 to €67,126
- Staff costs +€49,266
new in 2025: €49,266
- Financial charges +€2,136
up €2,136 (+375%), from €570 to €2,706
- Depreciation +€1,311
up €1,311 (+32.4%), from €4,053 to €5,365
- Taxes +€1,076
up €1,076 (+104%), from €1,039 to €2,115
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,444 | €94,319 | +€36,875 | +64.2% |
| Fixed assets | 21/28 | €42,647 | €40,287 | -€2,360 | -5.5% |
| Tangible fixed assets | 22/27 | €42,647 | €40,287 | -€2,360 | -5.5% |
| Plant, machinery and equipment | 23 | €42,647 | €38,671 | -€3,977 | -9.3% |
| Furniture and vehicles | 24 | - | €1,616 | +€1,616 | |
| Current assets | 29/58 | €14,797 | €54,032 | +€39,235 | +265% |
| Stocks and contracts in progress | 3 | €13,746 | €6,092 | -€7,654 | -55.7% |
| Stocks | 30/36 | €13,746 | €6,092 | -€7,654 | -55.7% |
| Amounts receivable within one year | 40/41 | - | €26,587 | +€26,587 | |
| Other amounts receivable | 41 | - | €26,587 | +€26,587 | |
| Cash at bank and in hand | 54/58 | €1,051 | €21,353 | +€20,302 | +1,932% |
| Total equity and liabilities | 10/49 | €57,444 | €94,319 | +€36,875 | +64.2% |
| Equity | 10/15 | €7,598 | €36,535 | +€28,937 | +381% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,598 | €31,535 | +€28,937 | +1,114% |
| Distributable reserves | 133 | €2,598 | €31,535 | +€28,937 | +1,114% |
| Amounts payable | 17/49 | €49,846 | €57,784 | +€7,938 | +15.9% |
| Amounts payable after more than one year | 17 | - | €32,182 | +€32,182 | |
| Financial debts | 170/4 | - | €32,182 | +€32,182 | |
| Amounts payable within one year | 42/48 | €49,846 | €24,302 | -€25,544 | -51.2% |
| Trade debts | 44 | €2,979 | €7,780 | +€4,800 | +161% |
| Suppliers | 440/4 | €2,979 | €7,780 | +€4,800 | +161% |
| Taxes, remuneration and social security | 45 | €16,402 | €16,522 | +€120 | +0.7% |
| Taxes | 450/3 | €3,402 | €7,953 | +€4,551 | +134% |
| Remuneration and social security | 454/9 | €13,000 | €8,569 | -€4,431 | -34.1% |
| Other amounts payable | 47/48 | €30,464 | - | -€30,464 | |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Remuneration, social security and pensions | 62 | - | €49,266 | +€49,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,053 | €5,365 | +€1,311 | +32.4% |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | €8,369 | €67,126 | +€58,757 | +702% |
| Operating profit (loss) | 9901 | €4,207 | €12,495 | +€8,289 | +197% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €570 | €2,706 | +€2,136 | +375% |
| Recurring financial charges | 65 | €570 | €2,706 | +€2,136 | +375% |
| Profit (loss) for the period before taxes | 9903 | €3,637 | €9,789 | +€6,153 | +169% |
| Income taxes | 67/77 | €1,039 | €2,115 | +€1,076 | +104% |
| Profit (loss) for the period | 9904 | €2,598 | €7,674 | +€5,076 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €2,598 | €7,674 | +€5,076 | +195% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.