NOVA LINEA: 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 LINEA
Largest movements
- Tangible fixed assets -€3,889
down €3,889 (-5.6%), from €69,485 to €65,595
of which Plant, machinery and equipment: -€3,889
- Cash -€3,264
down €3,264 (-10.3%), from €31,754 to €28,490
mainly Contributions, distributions and other (-€15,000) and Other debts (-€2,400)
- Reserves -€6,000
down €6,000 (-10.6%), from €56,860 to €50,860
- Other debts -€2,400
down €2,400 (-9.2%), from €26,000 to €23,600
- Write-downs -€9,195
no longer reported in 2025 (was €9,195)
- Gross operating margin -€3,839
down €3,839 (-15.8%), from €24,360 to €20,521
- Taxes +€1,600
new in 2025: €1,600
- Financial income -€1,154
no longer reported in 2025 (was €1,154)
- Depreciation +€809
up €809 (+26.2%), from €3,081 to €3,889
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 | €102,316 | €95,199 | -€7,117 | -7.0% |
| Fixed assets | 21/28 | €69,485 | €65,595 | -€3,889 | -5.6% |
| Tangible fixed assets | 22/27 | €69,485 | €65,595 | -€3,889 | -5.6% |
| Land and buildings | 22 | €51,815 | €51,815 | = | 0.0% |
| Plant, machinery and equipment | 23 | €17,670 | €13,780 | -€3,889 | -22.0% |
| Current assets | 29/58 | €32,831 | €29,604 | -€3,228 | -9.8% |
| Cash at bank and in hand | 54/58 | €31,754 | €28,490 | -€3,264 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,113 | +€36 | +3.4% |
| Total equity and liabilities | 10/49 | €102,316 | €95,199 | -€7,117 | -7.0% |
| Equity | 10/15 | €76,146 | €70,475 | -€5,670 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,860 | €50,860 | -€6,000 | -10.6% |
| Distributable reserves | 133 | €56,860 | €50,860 | -€6,000 | -10.6% |
| Profit (loss) carried forward | 14 | €686 | €1,015 | +€330 | +48.1% |
| Amounts payable | 17/49 | €26,170 | €24,723 | -€1,447 | -5.5% |
| Amounts payable within one year | 42/48 | €26,170 | €24,723 | -€1,447 | -5.5% |
| Trade debts | 44 | €170 | €223 | +€53 | +31.3% |
| Suppliers | 440/4 | €170 | €223 | +€53 | +31.3% |
| Taxes, remuneration and social security | 45 | - | €900 | +€900 | |
| Taxes | 450/3 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €26,000 | €23,600 | -€2,400 | -9.2% |
| Non-recurring operating income | 76A | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,081 | €3,889 | +€809 | +26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,195 | - | -€9,195 | |
| Other operating charges | 640/8 | €5,294 | €5,410 | +€116 | +2.2% |
| Gross operating margin | 9900 | €24,360 | €20,521 | -€3,839 | -15.8% |
| Operating profit (loss) | 9901 | €6,790 | €11,222 | +€4,432 | +65.3% |
| Financial income | 75/76B | €1,154 | - | -€1,154 | |
| Recurring financial income | 75 | €1,154 | - | -€1,154 | |
| Financial charges | 65/66B | €298 | €292 | -€5 | -1.8% |
| Recurring financial charges | 65 | €298 | €292 | -€5 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €7,647 | €10,930 | +€3,283 | +42.9% |
| Transfer from deferred taxes | 780 | €417 | - | -€417 | |
| Income taxes | 67/77 | - | €1,600 | +€1,600 | |
| Profit (loss) for the period | 9904 | €8,064 | €9,330 | +€1,266 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,064 | €9,330 | +€1,266 | +15.7% |
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 5 October 2026 via checked.be.