Nova Reperta: 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 Reperta
Largest movements
- Receivables within one year +€4.4m
up €4.4m (+116%), from €3.8m to €8.3m
of which Trade receivables: +€3.2m
- Cash +€2.2m
up €2.2m (+178%), from €1.2m to €3.4m
mainly Net result for the year (+€3.2m) and Trade debts (+€3.0m)
- Profit (loss) carried forward +€3.2m
up €3.2m (+77.6%), from €4.2m to €7.4m
- Trade debts +€3.0m
up €3.0m (+497%), from €606,742 to €3.6m
- Tax, wage and social debts +€381,561
up €381,561 (+114%), from €333,802 to €715,363
of which Taxes: +€245,796
- Gross operating margin +€3.6m
up €3.6m (+141%), from €2.5m to €6.1m
- Taxes +€803,045
up €803,045 (+262%), from €306,022 to €1.1m
- Staff costs +€523,689
up €523,689 (+38.7%), from €1.4m to €1.9m
- Write-downs -€125,423
no longer reported in 2025 (was €125,423)
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 | €5,105,024 | €11,721,350 | +€6.6m | +130% |
| Fixed assets | 21/28 | €49,345 | €58,739 | +€9,394 | +19.0% |
| Intangible fixed assets | 21 | €2,192 | €236 | -€1,957 | -89.2% |
| Tangible fixed assets | 22/27 | €21,338 | €32,688 | +€11,350 | +53.2% |
| Furniture and vehicles | 24 | €21,338 | €32,688 | +€11,350 | +53.2% |
| Financial fixed assets | 28 | €25,815 | €25,815 | = | 0.0% |
| Current assets | 29/58 | €5,055,678 | €11,662,611 | +€6.6m | +131% |
| Amounts receivable within one year | 40/41 | €3,829,863 | €8,278,249 | +€4.4m | +116% |
| Trade receivables | 40 | €1,599,833 | €4,757,136 | +€3.2m | +197% |
| Other amounts receivable | 41 | €2,230,030 | €3,521,112 | +€1.3m | +57.9% |
| Cash at bank and in hand | 54/58 | €1,210,480 | €3,362,447 | +€2.2m | +178% |
| Deferred charges and accrued income | 490/1 | €15,336 | €21,915 | +€6,579 | +42.9% |
| Total equity and liabilities | 10/49 | €5,105,024 | €11,721,350 | +€6.6m | +130% |
| Equity | 10/15 | €4,164,480 | €7,386,608 | +€3.2m | +77.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €4,154,620 | €7,376,748 | +€3.2m | +77.6% |
| Amounts payable | 17/49 | €940,544 | €4,334,742 | +€3.4m | +361% |
| Amounts payable within one year | 42/48 | €940,544 | €4,334,742 | +€3.4m | +361% |
| Trade debts | 44 | €606,742 | €3,619,379 | +€3.0m | +497% |
| Suppliers | 440/4 | €606,742 | €3,619,379 | +€3.0m | +497% |
| Taxes, remuneration and social security | 45 | €333,802 | €715,363 | +€381,561 | +114% |
| Taxes | 450/3 | €47,986 | €293,782 | +€245,796 | +512% |
| Remuneration and social security | 454/9 | €285,816 | €421,581 | +€135,765 | +47.5% |
| Remuneration, social security and pensions | 62 | €1,353,525 | €1,877,214 | +€523,689 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,901 | €19,063 | +€1,162 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €125,423 | - | -€125,423 | |
| Other operating charges | 640/8 | €88,051 | €40,495 | -€47,556 | -54.0% |
| Gross operating margin | 9900 | €2,544,937 | €6,138,030 | +€3.6m | +141% |
| Operating profit (loss) | 9901 | €960,038 | €4,201,259 | +€3.2m | +338% |
| Financial income | 75/76B | €124,582 | €147,753 | +€23,171 | +18.6% |
| Recurring financial income | 75 | €124,582 | €147,753 | +€23,171 | +18.6% |
| Financial charges | 65/66B | €15,807 | €17,817 | +€2,010 | +12.7% |
| Recurring financial charges | 65 | €15,807 | €17,817 | +€2,010 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,068,813 | €4,331,196 | +€3.3m | +305% |
| Income taxes | 67/77 | €306,022 | €1,109,068 | +€803,045 | +262% |
| Profit (loss) for the period | 9904 | €762,791 | €3,222,128 | +€2.5m | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €762,791 | €3,222,128 | +€2.5m | +322% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.