NOVA IDEA: 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 IDEA
Largest movements
- Receivables within one year +€94,553
up €94,553 (+55.9%), from €169,285 to €263,838
of which Trade receivables: +€52,183
- Tangible fixed assets -€85,209
down €85,209 (-30.2%), from €282,329 to €197,120
of which Plant, machinery and equipment: -€46,779
- Cash +€9,978
up €9,978 (+281.6%), from €3,543 to €13,520
mainly Depreciation (+€106,129) and Trade debts (+€24,551)
- Trade debts +€24,551
up €24,551 (+46.3%), from €53,019 to €77,570
- Tax, wage and social debts -€12,227
down €12,227 (-25.2%), from €48,602 to €36,375
of which Taxes: -€23,600
- Other debts +€7,479
up €7,479 (+59.6%), from €12,545 to €20,024
- Gross operating margin -€67,427
down €67,427 (-13.9%), from €485,643 to €418,217
- Taxes -€23,540
down €23,540 (-54.9%), from €42,876 to €19,336
- Depreciation +€13,584
up €13,584 (+14.7%), from €92,545 to €106,129
- Staff costs +€7,074
up €7,074 (+2.8%), from €256,961 to €264,034
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 | €458,646 | €482,237 | +€23,591 | +5.1% |
| Fixed assets | 21/28 | €282,329 | €197,120 | -€85,209 | -30.2% |
| Tangible fixed assets | 22/27 | €282,329 | €197,120 | -€85,209 | -30.2% |
| Plant, machinery and equipment | 23 | €77,377 | €30,598 | -€46,779 | -60.5% |
| Furniture and vehicles | 24 | €204,952 | €166,523 | -€38,430 | -18.8% |
| Current assets | 29/58 | €176,317 | €285,117 | +€108,800 | +61.7% |
| Stocks and contracts in progress | 3 | €3,489 | €3,290 | -€200 | -5.7% |
| Stocks | 30/36 | €3,489 | €3,290 | -€200 | -5.7% |
| Amounts receivable within one year | 40/41 | €169,285 | €263,838 | +€94,553 | +55.9% |
| Trade receivables | 40 | €164,945 | €217,128 | +€52,183 | +31.6% |
| Other amounts receivable | 41 | €4,340 | €46,710 | +€42,370 | +976.3% |
| Cash at bank and in hand | 54/58 | €3,543 | €13,520 | +€9,978 | +281.6% |
| Deferred charges and accrued income | 490/1 | - | €4,468 | +€4,468 | |
| Total equity and liabilities | 10/49 | €458,646 | €482,237 | +€23,591 | +5.1% |
| Equity | 10/15 | €344,481 | €348,269 | +€3,788 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €246,000 | €249,500 | +€3,500 | +1.4% |
| Distributable reserves | 133 | €246,000 | €249,500 | +€3,500 | +1.4% |
| Profit (loss) carried forward | 14 | €92,281 | €92,569 | +€288 | +0.3% |
| Amounts payable | 17/49 | €114,166 | €133,968 | +€19,803 | +17.3% |
| Amounts payable within one year | 42/48 | €114,166 | €133,968 | +€19,803 | +17.3% |
| Trade debts | 44 | €53,019 | €77,570 | +€24,551 | +46.3% |
| Suppliers | 440/4 | €53,019 | €77,570 | +€24,551 | +46.3% |
| Taxes, remuneration and social security | 45 | €48,602 | €36,375 | -€12,227 | -25.2% |
| Taxes | 450/3 | €42,850 | €19,250 | -€23,600 | -55.1% |
| Remuneration and social security | 454/9 | €5,752 | €17,125 | +€11,373 | +197.7% |
| Other amounts payable | 47/48 | €12,545 | €20,024 | +€7,479 | +59.6% |
| Remuneration, social security and pensions | 62 | €256,961 | €264,034 | +€7,074 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,545 | €106,129 | +€13,584 | +14.7% |
| Other operating charges | 640/8 | €12,227 | €7,818 | -€4,409 | -36.1% |
| Gross operating margin | 9900 | €485,643 | €418,217 | -€67,427 | -13.9% |
| Operating profit (loss) | 9901 | €123,910 | €40,235 | -€83,675 | -67.5% |
| Financial income | 75/76B | €74 | €3,064 | +€2,989 | +4023.4% |
| Recurring financial income | 75 | €74 | €3,064 | +€2,989 | +4023.4% |
| Financial charges | 65/66B | €256 | €175 | -€81 | -31.6% |
| Recurring financial charges | 65 | €256 | €175 | -€81 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €123,728 | €43,123 | -€80,605 | -65.1% |
| Income taxes | 67/77 | €42,876 | €19,336 | -€23,540 | -54.9% |
| Profit (loss) for the period | 9904 | €80,852 | €23,788 | -€57,065 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,852 | €23,788 | -€57,065 | -70.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.