NOVA Jewelry: 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 Jewelry
Largest movements
- Receivables within one year +€78,444
up €78,444 (+928%), from €8,452 to €86,896
of which Trade receivables: +€78,773
- Cash +€40,568
up €40,568 (+996%), from €4,074 to €44,642
mainly Advances received (+€71,268) and Trade debts (+€47,252)
- Stocks and contracts +€1,671
up €1,671 (+20.7%), from €8,086 to €9,757
- Advances received +€71,268
new in 2025: €71,268
- Trade debts +€47,252
up €47,252 (+293%), from €16,141 to €63,393
- Other debts +€1,846
up €1,846 (+11.7%), from €15,805 to €17,651
- Gross operating margin +€11,053
up €11,053, from -€8,727 to €2,326
- Financial charges -€1,201
down €1,201 (-44.2%), from €2,721 to €1,519
- Other operating charges +€526
new in 2025: €526
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 | €20,612 | €141,295 | +€120,683 | +586% |
| Current assets | 29/58 | €20,612 | €141,295 | +€120,683 | +586% |
| Stocks and contracts in progress | 3 | €8,086 | €9,757 | +€1,671 | +20.7% |
| Stocks | 30/36 | €8,086 | €9,757 | +€1,671 | +20.7% |
| Amounts receivable within one year | 40/41 | €8,452 | €86,896 | +€78,444 | +928% |
| Trade receivables | 40 | €7,950 | €86,723 | +€78,773 | +991% |
| Other amounts receivable | 41 | €502 | €174 | -€329 | -65.4% |
| Cash at bank and in hand | 54/58 | €4,074 | €44,642 | +€40,568 | +996% |
| Total equity and liabilities | 10/49 | €20,612 | €141,295 | +€120,683 | +586% |
| Equity | 10/15 | -€11,334 | -€11,053 | +€281 | +2.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,434 | -€11,153 | +€281 | +2.5% |
| Amounts payable | 17/49 | €31,946 | €152,348 | +€120,402 | +377% |
| Amounts payable within one year | 42/48 | €31,946 | €152,348 | +€120,402 | +377% |
| Trade debts | 44 | €16,141 | €63,393 | +€47,252 | +293% |
| Suppliers | 440/4 | €16,141 | €63,393 | +€47,252 | +293% |
| Advances received on contracts in progress | 46 | - | €71,268 | +€71,268 | |
| Taxes, remuneration and social security | 45 | - | €37 | +€37 | |
| Taxes | 450/3 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €15,805 | €17,651 | +€1,846 | +11.7% |
| Other operating charges | 640/8 | - | €526 | +€526 | |
| Gross operating margin | 9900 | -€8,727 | €2,326 | +€11,053 | |
| Operating profit (loss) | 9901 | -€8,727 | €1,800 | +€10,528 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,721 | €1,519 | -€1,201 | -44.2% |
| Recurring financial charges | 65 | €2,721 | €1,519 | -€1,201 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,434 | €281 | +€11,715 | |
| Profit (loss) for the period | 9904 | -€11,434 | €281 | +€11,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,434 | €281 | +€11,715 |
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 1 November 2026 via checked.be.