NOVA NEXUS CONSULTING: 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 NEXUS CONSULTING
Largest movements
- Cash +€41,316
up €41,316 (+175%), from €23,637 to €64,953
mainly Net result for the year (+€31,829) and Trade debts (+€24,819)
- Receivables within one year +€26,858
up €26,858 (+127%), from €21,066 to €47,924
- Tangible fixed assets +€5,512
up €5,512 (+21.5%), from €25,685 to €31,197
- Profit (loss) carried forward +€31,829
up €31,829 (+193%), from €16,478 to €48,307
- Trade debts +€24,819
up €24,819 (+364%), from €6,827 to €31,646
- Current portion of long-term debt +€11,893
up €11,893 (+180%), from €6,620 to €18,514
- Tax, wage and social debts +€11,458
up €11,458 (+102%), from €11,260 to €22,718
- Debts after one year -€3,946
down €3,946 (-16.7%), from €23,598 to €19,652
- Gross operating margin +€30,690
up €30,690 (+89.9%), from €34,150 to €64,840
- Depreciation +€9,884
up €9,884 (+94.1%), from €10,504 to €20,388
- Taxes +€5,395
up €5,395 (+112%), from €4,830 to €10,225
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 | €70,388 | €144,374 | +€73,986 | +105% |
| Fixed assets | 21/28 | €25,685 | €31,197 | +€5,512 | +21.5% |
| Tangible fixed assets | 22/27 | €25,685 | €31,197 | +€5,512 | +21.5% |
| Furniture and vehicles | 24 | €25,685 | €31,197 | +€5,512 | +21.5% |
| Current assets | 29/58 | €44,703 | €113,177 | +€68,474 | +153% |
| Amounts receivable within one year | 40/41 | €21,066 | €47,924 | +€26,858 | +127% |
| Trade receivables | 40 | €21,066 | €47,924 | +€26,858 | +127% |
| Cash at bank and in hand | 54/58 | €23,637 | €64,953 | +€41,316 | +175% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €70,388 | €144,374 | +€73,986 | +105% |
| Equity | 10/15 | €18,478 | €50,307 | +€31,829 | +172% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,478 | €48,307 | +€31,829 | +193% |
| Amounts payable | 17/49 | €51,910 | €94,066 | +€42,156 | +81.2% |
| Amounts payable after more than one year | 17 | €23,598 | €19,652 | -€3,946 | -16.7% |
| Financial debts | 170/4 | €23,598 | €19,652 | -€3,946 | -16.7% |
| Amounts payable within one year | 42/48 | €28,312 | €74,414 | +€46,103 | +163% |
| Current portion of amounts payable after more than one year | 42 | €6,620 | €18,514 | +€11,893 | +180% |
| Trade debts | 44 | €6,827 | €31,646 | +€24,819 | +364% |
| Suppliers | 440/4 | €6,827 | €31,646 | +€24,819 | +364% |
| Taxes, remuneration and social security | 45 | €11,260 | €22,718 | +€11,458 | +102% |
| Taxes | 450/3 | €11,260 | €22,718 | +€11,458 | +102% |
| Other amounts payable | 47/48 | €3,604 | €1,537 | -€2,068 | -57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,504 | €20,388 | +€9,884 | +94.1% |
| Other operating charges | 640/8 | €993 | €414 | -€579 | -58.3% |
| Gross operating margin | 9900 | €34,150 | €64,840 | +€30,690 | +89.9% |
| Operating profit (loss) | 9901 | €22,653 | €44,039 | +€21,385 | +94.4% |
| Financial charges | 65/66B | €1,345 | €1,984 | +€638 | +47.4% |
| Recurring financial charges | 65 | €1,345 | €1,984 | +€638 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €21,308 | €42,055 | +€20,747 | +97.4% |
| Income taxes | 67/77 | €4,830 | €10,225 | +€5,395 | +112% |
| Profit (loss) for the period | 9904 | €16,478 | €31,829 | +€15,352 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,478 | €31,829 | +€15,352 | +93.2% |
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 23 October 2026 via checked.be.