NOVA PLUS: 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 PLUS
Largest movements
- Receivables within one year -€49,700
down €49,700 (-71.4%), from €69,579 to €19,879
of which Trade receivables: -€48,745
- Cash -€8,655
down €8,655 (-81.4%), from €10,638 to €1,983
mainly Trade debts (-€50,272) and Net result for the year (-€4,172)
- Trade debts -€50,272
down €50,272 (-95.4%), from €52,680 to €2,408
of which Bills of exchange payable: -€43,383
- Profit (loss) carried forward -€4,172
down €4,172 (-23.5%), from €17,740 to €13,568
- Other debts -€4,083
no longer reported in 2024 (was €4,083)
- Purchases and services +€35,971
new in 2024: €35,971
- Turnover +€24,624
new in 2024: €24,624
- Gross operating margin -€11,333
down €11,333, from €7,392 to -€3,940
- Depreciation -€6,189
down €6,189 (-96.4%), from €6,421 to €232
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,526 | €21,939 | -€58,587 | -72.8% |
| Fixed assets | 21/28 | €309 | €77 | -€232 | -75.0% |
| Tangible fixed assets | 22/27 | €309 | €77 | -€232 | -75.0% |
| Furniture and vehicles | 24 | €309 | €77 | -€232 | -75.0% |
| Current assets | 29/58 | €80,217 | €21,862 | -€58,355 | -72.7% |
| Amounts receivable within one year | 40/41 | €69,579 | €19,879 | -€49,700 | -71.4% |
| Trade receivables | 40 | €68,294 | €19,549 | -€48,745 | -71.4% |
| Other amounts receivable | 41 | €1,285 | €330 | -€954 | -74.3% |
| Cash at bank and in hand | 54/58 | €10,638 | €1,983 | -€8,655 | -81.4% |
| Total equity and liabilities | 10/49 | €80,526 | €21,939 | -€58,587 | -72.8% |
| Equity | 10/15 | €22,740 | €18,568 | -€4,172 | -18.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,740 | €13,568 | -€4,172 | -23.5% |
| Amounts payable | 17/49 | €57,786 | €3,371 | -€54,415 | -94.2% |
| Amounts payable within one year | 42/48 | €57,786 | €3,371 | -€54,415 | -94.2% |
| Trade debts | 44 | €52,680 | €2,408 | -€50,272 | -95.4% |
| Suppliers | 440/4 | €9,297 | €2,408 | -€6,889 | -74.1% |
| Bills of exchange payable | 441 | €43,383 | - | -€43,383 | |
| Taxes, remuneration and social security | 45 | €1,024 | €964 | -€60 | -5.9% |
| Taxes | 450/3 | €1,024 | €964 | -€60 | -5.9% |
| Other amounts payable | 47/48 | €4,083 | - | -€4,083 | |
| Turnover | 70 | - | €24,624 | +€24,624 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €35,971 | +€35,971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €232 | -€6,189 | -96.4% |
| Gross operating margin | 9900 | €7,392 | -€3,940 | -€11,333 | |
| Operating profit (loss) | 9901 | €972 | -€4,172 | -€5,144 | |
| Profit (loss) for the period before taxes | 9903 | €972 | -€4,172 | -€5,144 | |
| Profit (loss) for the period | 9904 | €972 | -€4,172 | -€5,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €972 | -€4,172 | -€5,144 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.