Nova Lucis: 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 Lucis
Largest movements
- Tangible fixed assets -€6,431
down €6,431 (-6.8%), from €94,157 to €87,726
- Debts after one year -€10,834
down €10,834 (-18.1%), from €59,726 to €48,892
- Reserves +€2,694
up €2,694 (+20.9%), from €12,869 to €15,564
of which Distributable reserves: +€2,694
- Accrued charges and deferred income +€2,400
up €2,400 (+23.6%), from €10,160 to €12,560
- Tax, wage and social debts -€1,535
down €1,535 (-28.2%), from €5,435 to €3,899
- Gross operating margin -€1,656
down €1,656 (-9.9%), from €16,797 to €15,141
- Other operating charges +€1,076
up €1,076 (+81.2%), from €1,326 to €2,402
- Taxes -€798
down €798 (-36.4%), from €2,195 to €1,397
- Financial charges -€275
down €275 (-11.2%), from €2,458 to €2,183
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 | €109,950 | €102,955 | -€6,995 | -6.4% |
| Fixed assets | 21/28 | €94,157 | €87,726 | -€6,431 | -6.8% |
| Tangible fixed assets | 22/27 | €94,157 | €87,726 | -€6,431 | -6.8% |
| Land and buildings | 22 | €94,157 | €87,726 | -€6,431 | -6.8% |
| Current assets | 29/58 | €15,793 | €15,229 | -€564 | -3.6% |
| Cash at bank and in hand | 54/58 | €15,573 | €15,009 | -€564 | -3.6% |
| Deferred charges and accrued income | 490/1 | €220 | €220 | = | 0.0% |
| Total equity and liabilities | 10/49 | €109,950 | €102,955 | -€6,995 | -6.4% |
| Equity | 10/15 | €24,075 | €26,770 | +€2,694 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,869 | €15,564 | +€2,694 | +20.9% |
| Non-distributable reserves | 130/1 | €98 | €98 | = | 0.0% |
| Reserves not available under the articles | 1311 | €98 | €98 | = | 0.0% |
| Distributable reserves | 133 | €12,771 | €15,466 | +€2,694 | +21.1% |
| Profit (loss) carried forward | 14 | €5,006 | €5,006 | = | 0.0% |
| Amounts payable | 17/49 | €85,874 | €76,185 | -€9,689 | -11.3% |
| Amounts payable after more than one year | 17 | €59,726 | €48,892 | -€10,834 | -18.1% |
| Financial debts | 170/4 | €59,726 | €48,892 | -€10,834 | -18.1% |
| Amounts payable within one year | 42/48 | €15,989 | €14,733 | -€1,256 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €10,554 | €10,834 | +€279 | +2.6% |
| Taxes, remuneration and social security | 45 | €5,435 | €3,899 | -€1,535 | -28.2% |
| Taxes | 450/3 | €5,435 | €3,899 | -€1,535 | -28.2% |
| Accrued charges and deferred income | 492/3 | €10,160 | €12,560 | +€2,400 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,431 | €6,431 | = | 0.0% |
| Other operating charges | 640/8 | €1,326 | €2,402 | +€1,076 | +81.2% |
| Gross operating margin | 9900 | €16,797 | €15,141 | -€1,656 | -9.9% |
| Operating profit (loss) | 9901 | €9,040 | €6,308 | -€2,732 | -30.2% |
| Financial charges | 65/66B | €2,458 | €2,183 | -€275 | -11.2% |
| Recurring financial charges | 65 | €2,458 | €2,183 | -€275 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €6,582 | €4,125 | -€2,457 | -37.3% |
| Income taxes | 67/77 | €2,195 | €1,397 | -€798 | -36.4% |
| Profit (loss) for the period | 9904 | €4,387 | €2,728 | -€1,658 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,387 | €2,728 | -€1,658 | -37.8% |
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 7 October 2026 via checked.be.