NOVA UTA: 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 UTA
Largest movements
- Stocks and contracts +€18,279
up €18,279 (+31.7%), from €57,630 to €75,909
- Receivables within one year +€5,607
up €5,607 (+17.5%), from €32,024 to €37,631
of which Trade receivables: +€6,370
- Cash +€3,884
up €3,884 (+1,000%), from €389 to €4,272
mainly Tax, wage and social debts (+€9,384) and Depreciation (+€7,046)
- Tangible fixed assets -€3,447
down €3,447 (-15.3%), from €22,499 to €19,053
of which Furniture and vehicles: -€3,795
- Deferred charges and accrued income -€3,128
down €3,128 (-8.9%), from €35,244 to €32,115
- Tax, wage and social debts +€9,384
up €9,384 (+76.3%), from €12,300 to €21,684
of which Remuneration and social security: +€7,800
- Contributions +€4,958
up €4,958 (+36.3%), from €13,647 to €18,605
- Advances received +€2,370
up €2,370 (+51.2%), from €4,630 to €7,000
- Other debts +€1,980
up €1,980 (+1.7%), from €114,417 to €116,397
- Profit (loss) carried forward +€1,943
up €1,943 (+82.2%), from €2,365 to €4,308
- Gross operating margin +€1,314
up €1,314 (+12.7%), from €10,369 to €11,683
- Other operating charges +€629
up €629 (+39.3%), from €1,598 to €2,226
- Financial charges +€284
up €284 (+293%), from €97 to €381
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 | €149,622 | €170,816 | +€21,194 | +14.2% |
| Fixed assets | 21/28 | €24,336 | €20,889 | -€3,447 | -14.2% |
| Tangible fixed assets | 22/27 | €22,499 | €19,053 | -€3,447 | -15.3% |
| Plant, machinery and equipment | 23 | €3,075 | €3,489 | +€414 | +13.5% |
| Furniture and vehicles | 24 | €13,741 | €9,945 | -€3,795 | -27.6% |
| Other tangible fixed assets | 26 | €5,684 | €5,618 | -€66 | -1.2% |
| Financial fixed assets | 28 | €1,837 | €1,837 | = | 0.0% |
| Current assets | 29/58 | €125,286 | €149,927 | +€24,641 | +19.7% |
| Stocks and contracts in progress | 3 | €57,630 | €75,909 | +€18,279 | +31.7% |
| Stocks | 30/36 | €57,630 | €75,909 | +€18,279 | +31.7% |
| Amounts receivable within one year | 40/41 | €32,024 | €37,631 | +€5,607 | +17.5% |
| Trade receivables | 40 | €31,261 | €37,631 | +€6,370 | +20.4% |
| Other amounts receivable | 41 | €763 | - | -€763 | |
| Cash at bank and in hand | 54/58 | €389 | €4,272 | +€3,884 | +1,000% |
| Deferred charges and accrued income | 490/1 | €35,244 | €32,115 | -€3,128 | -8.9% |
| Total equity and liabilities | 10/49 | €149,622 | €170,816 | +€21,194 | +14.2% |
| Equity | 10/15 | €17,896 | €24,797 | +€6,901 | +38.6% |
| Contributions | 10/11 | €13,647 | €18,605 | +€4,958 | +36.3% |
| Capital | 10 | €13,647 | €18,605 | +€4,958 | +36.3% |
| Issued capital | 100 | €18,605 | €18,605 | = | 0.0% |
| Uncalled capital | 101 | €4,958 | - | -€4,958 | |
| Reserves | 13 | €1,884 | €1,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,884 | €1,884 | = | 0.0% |
| Legal reserve | 130 | €1,884 | €1,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,365 | €4,308 | +€1,943 | +82.2% |
| Amounts payable | 17/49 | €131,726 | €146,019 | +€14,293 | +10.9% |
| Amounts payable within one year | 42/48 | €131,726 | €146,019 | +€14,293 | +10.9% |
| Trade debts | 44 | €379 | €939 | +€560 | +148% |
| Suppliers | 440/4 | €379 | €939 | +€560 | +148% |
| Advances received on contracts in progress | 46 | €4,630 | €7,000 | +€2,370 | +51.2% |
| Taxes, remuneration and social security | 45 | €12,300 | €21,684 | +€9,384 | +76.3% |
| Taxes | 450/3 | - | €1,584 | +€1,584 | |
| Remuneration and social security | 454/9 | €12,300 | €20,100 | +€7,800 | +63.4% |
| Other amounts payable | 47/48 | €114,417 | €116,397 | +€1,980 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,126 | €7,046 | -€80 | -1.1% |
| Other operating charges | 640/8 | €1,598 | €2,226 | +€629 | +39.3% |
| Gross operating margin | 9900 | €10,369 | €11,683 | +€1,314 | +12.7% |
| Operating profit (loss) | 9901 | €1,645 | €2,410 | +€766 | +46.5% |
| Financial charges | 65/66B | €97 | €381 | +€284 | +293% |
| Recurring financial charges | 65 | €97 | €381 | +€284 | +293% |
| Profit (loss) for the period before taxes | 9903 | €1,548 | €2,029 | +€481 | +31.1% |
| Income taxes | 67/77 | €1 | €86 | +€85 | +15,496% |
| Profit (loss) for the period | 9904 | €1,547 | €1,943 | +€396 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,547 | €1,943 | +€396 | +25.6% |
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 19 October 2026 via checked.be.