NOVA VILLA: 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 VILLA
Largest movements
- Tangible fixed assets +€20,641
up €20,641 (+11.4%), from €181,597 to €202,238
of which Plant, machinery and equipment: +€21,289
- Cash +€18,798
up €18,798 (+45.4%), from €41,424 to €60,222
mainly Depreciation (+€37,888) and Net result for the year (+€31,604)
- Receivables within one year -€5,799
down €5,799 (-25.8%), from €22,505 to €16,706
- Reserves +€31,604
up €31,604 (+1622.3%), from €1,948 to €33,552
- Tax, wage and social debts +€13,049
up €13,049 (+571.5%), from €2,283 to €15,332
- Current portion of long-term debt +€12,348
up €12,348 (+135.2%), from €9,132 to €21,479
- Debts after one year -€11,475
down €11,475 (-9.2%), from €125,284 to €113,809
- Trade debts -€8,709
down €8,709 (-40.9%), from €21,303 to €12,594
- Gross operating margin +€47,407
up €47,407 (+85.1%), from €55,687 to €103,093
- Depreciation +€11,104
up €11,104 (+41.5%), from €26,785 to €37,888
- Taxes +€8,591
up €8,591 (+4410.0%), from €195 to €8,786
- Other operating charges +€6,203
up €6,203 (+40.6%), from €15,280 to €21,483
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 | €273,335 | €309,355 | +€36,020 | +13.2% |
| Fixed assets | 21/28 | €181,997 | €202,638 | +€20,641 | +11.3% |
| Tangible fixed assets | 22/27 | €181,597 | €202,238 | +€20,641 | +11.4% |
| Land and buildings | 22 | €2,888 | €4,253 | +€1,365 | +47.3% |
| Plant, machinery and equipment | 23 | €169,992 | €191,280 | +€21,289 | +12.5% |
| Furniture and vehicles | 24 | €8,717 | €6,704 | -€2,012 | -23.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €91,338 | €106,717 | +€15,379 | +16.8% |
| Stocks and contracts in progress | 3 | €27,205 | €29,435 | +€2,230 | +8.2% |
| Stocks | 30/36 | €27,205 | €29,435 | +€2,230 | +8.2% |
| Amounts receivable within one year | 40/41 | €22,505 | €16,706 | -€5,799 | -25.8% |
| Trade receivables | 40 | €22,505 | €16,706 | -€5,799 | -25.8% |
| Cash at bank and in hand | 54/58 | €41,424 | €60,222 | +€18,798 | +45.4% |
| Deferred charges and accrued income | 490/1 | €204 | €354 | +€150 | +73.2% |
| Total equity and liabilities | 10/49 | €273,335 | €309,355 | +€36,020 | +13.2% |
| Equity | 10/15 | €51,948 | €83,552 | +€31,604 | +60.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,948 | €33,552 | +€31,604 | +1622.3% |
| Distributable reserves | 133 | €1,948 | €33,552 | +€31,604 | +1622.3% |
| Amounts payable | 17/49 | €221,387 | €225,802 | +€4,416 | +2.0% |
| Amounts payable after more than one year | 17 | €125,284 | €113,809 | -€11,475 | -9.2% |
| Financial debts | 170/4 | €125,284 | €113,809 | -€11,475 | -9.2% |
| Amounts payable within one year | 42/48 | €96,103 | €110,548 | +€14,445 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €9,132 | €21,479 | +€12,348 | +135.2% |
| Trade debts | 44 | €21,303 | €12,594 | -€8,709 | -40.9% |
| Suppliers | 440/4 | €21,303 | €12,594 | -€8,709 | -40.9% |
| Taxes, remuneration and social security | 45 | €2,283 | €15,332 | +€13,049 | +571.5% |
| Taxes | 450/3 | €2,283 | €15,332 | +€13,049 | +571.5% |
| Other amounts payable | 47/48 | €63,385 | €61,143 | -€2,243 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €1,445 | +€1,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,785 | €37,888 | +€11,104 | +41.5% |
| Other operating charges | 640/8 | €15,280 | €21,483 | +€6,203 | +40.6% |
| Gross operating margin | 9900 | €55,687 | €103,093 | +€47,407 | +85.1% |
| Operating profit (loss) | 9901 | €13,622 | €43,723 | +€30,100 | +221.0% |
| Financial income | 75/76B | €87 | €1 | -€86 | -99.2% |
| Recurring financial income | 75 | €87 | €1 | -€86 | -99.2% |
| Financial charges | 65/66B | €3,670 | €3,333 | -€337 | -9.2% |
| Recurring financial charges | 65 | €3,670 | €3,333 | -€337 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €10,039 | €40,390 | +€30,351 | +302.3% |
| Income taxes | 67/77 | €195 | €8,786 | +€8,591 | +4410.0% |
| Profit (loss) for the period | 9904 | €9,844 | €31,604 | +€21,760 | +221.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,844 | €31,604 | +€21,760 | +221.0% |
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 3 October 2026 via checked.be.