NOVA INSIGHTS: what changed
Two fiscal 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 INSIGHTS
Largest movements
- Cash +€109,776
up €109,776 (+114.2%), from €96,157 to €205,933
mainly Net result for the year (+€100,084) and Tax, wage and social debts (+€22,405)
- Deferred charges and accrued income +€8,406
up €8,406 (+676.7%), from €1,242 to €9,648
- Receivables within one year +€4,889
up €4,889 (+34.8%), from €14,036 to €18,925
of which Other amounts receivable: +€4,012
- Profit (loss) carried forward +€100,084
up €100,084 (+126.8%), from €78,947 to €179,031
- Tax, wage and social debts +€22,405
up €22,405 (+77.2%), from €29,018 to €51,423
of which Taxes: +€22,245
- Gross operating margin +€56,922
up €56,922 (+79.0%), from €72,076 to €128,998
- Taxes +€13,139
up €13,139 (+89.5%), from €14,685 to €27,823
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 | €111,435 | €234,506 | +€123,071 | +110.4% |
| Current assets | 29/58 | €111,435 | €234,506 | +€123,071 | +110.4% |
| Amounts receivable within one year | 40/41 | €14,036 | €18,925 | +€4,889 | +34.8% |
| Trade receivables | 40 | €14,036 | €14,913 | +€877 | +6.3% |
| Other amounts receivable | 41 | - | €4,012 | +€4,012 | |
| Cash at bank and in hand | 54/58 | €96,157 | €205,933 | +€109,776 | +114.2% |
| Deferred charges and accrued income | 490/1 | €1,242 | €9,648 | +€8,406 | +676.7% |
| Total equity and liabilities | 10/49 | €111,435 | €234,506 | +€123,071 | +110.4% |
| Equity | 10/15 | €80,947 | €181,031 | +€100,084 | +123.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,947 | €179,031 | +€100,084 | +126.8% |
| Amounts payable | 17/49 | €30,488 | €53,475 | +€22,987 | +75.4% |
| Amounts payable within one year | 42/48 | €30,488 | €53,475 | +€22,987 | +75.4% |
| Trade debts | 44 | €1,470 | €2,052 | +€582 | +39.6% |
| Suppliers | 440/4 | €1,470 | €2,052 | +€582 | +39.6% |
| Taxes, remuneration and social security | 45 | €29,018 | €51,423 | +€22,405 | +77.2% |
| Taxes | 450/3 | €28,858 | €51,103 | +€22,245 | +77.1% |
| Remuneration and social security | 454/9 | €160 | €320 | +€160 | +100.0% |
| Other operating charges | 640/8 | - | €209 | +€209 | |
| Gross operating margin | 9900 | €72,076 | €128,998 | +€56,922 | +79.0% |
| Operating profit (loss) | 9901 | €72,076 | €128,789 | +€56,714 | +78.7% |
| Financial income | 75/76B | €0 | €210 | +€209 | +59760.0% |
| Recurring financial income | 75 | €0 | €175 | +€174 | +49760.0% |
| Non-recurring financial income | 76B | €0 | €35 | +€35 | +9900.0% |
| Financial charges | 65/66B | €167 | €1,091 | +€924 | +553.2% |
| Recurring financial charges | 65 | €154 | €1,091 | +€938 | +609.3% |
| Non-recurring financial charges | 66B | €13 | - | -€13 | |
| Profit (loss) for the period before taxes | 9903 | €71,909 | €127,907 | +€55,998 | +77.9% |
| Income taxes | 67/77 | €14,685 | €27,823 | +€13,139 | +89.5% |
| Profit (loss) for the period | 9904 | €57,225 | €100,084 | +€42,860 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,225 | €100,084 | +€42,860 | +74.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.