NOVA VISTA: 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 VISTA
Largest movements
- Cash +€41,194
up €41,194 (+85.8%), from €48,011 to €89,205
mainly Net result for the year (+€42,337) and Receivables within one year (+€13,649)
- Receivables within one year -€13,649
down €13,649 (-37.4%), from €36,494 to €22,845
of which Trade receivables: -€14,910
- Tangible fixed assets +€1,857
up €1,857 (+976%), from €190 to €2,047
- Profit (loss) carried forward +€42,337
up €42,337 (+81.1%), from €52,230 to €94,567
- Other debts -€6,754
down €6,754 (-100%), from €6,754 to €0
- Tax, wage and social debts -€6,069
down €6,069 (-26.7%), from €22,711 to €16,641
of which Taxes: -€6,069
- Gross operating margin -€15,282
down €15,282 (-21.6%), from €70,747 to €55,465
- Taxes -€1,986
down €1,986 (-14.8%), from €13,436 to €11,450
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 | €84,695 | €114,713 | +€30,018 | +35.4% |
| Fixed assets | 21/28 | €190 | €2,047 | +€1,857 | +976% |
| Tangible fixed assets | 22/27 | €190 | €2,047 | +€1,857 | +976% |
| Furniture and vehicles | 24 | €190 | €2,047 | +€1,857 | +976% |
| Current assets | 29/58 | €84,505 | €112,666 | +€28,161 | +33.3% |
| Amounts receivable within one year | 40/41 | €36,494 | €22,845 | -€13,649 | -37.4% |
| Trade receivables | 40 | €36,300 | €21,390 | -€14,910 | -41.1% |
| Other amounts receivable | 41 | €194 | €1,455 | +€1,261 | +650% |
| Cash at bank and in hand | 54/58 | €48,011 | €89,205 | +€41,194 | +85.8% |
| Deferred charges and accrued income | 490/1 | - | €616 | +€616 | |
| Total equity and liabilities | 10/49 | €84,695 | €114,713 | +€30,018 | +35.4% |
| Equity | 10/15 | €55,230 | €97,567 | +€42,337 | +76.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,230 | €94,567 | +€42,337 | +81.1% |
| Amounts payable | 17/49 | €29,465 | €17,146 | -€12,319 | -41.8% |
| Amounts payable within one year | 42/48 | €29,465 | €17,146 | -€12,319 | -41.8% |
| Trade debts | 44 | €0 | €505 | +€505 | |
| Suppliers | 440/4 | €0 | €505 | +€505 | |
| Taxes, remuneration and social security | 45 | €22,711 | €16,641 | -€6,069 | -26.7% |
| Taxes | 450/3 | €22,711 | €16,641 | -€6,069 | -26.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,754 | €0 | -€6,754 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €279 | +€185 | +197% |
| Other operating charges | 640/8 | €1,145 | €1,276 | +€131 | +11.4% |
| Gross operating margin | 9900 | €70,747 | €55,465 | -€15,282 | -21.6% |
| Operating profit (loss) | 9901 | €69,508 | €53,910 | -€15,598 | -22.4% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €106 | €162 | +€56 | +52.3% |
| Recurring financial charges | 65 | €106 | €162 | +€56 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €69,402 | €53,787 | -€15,615 | -22.5% |
| Income taxes | 67/77 | €13,436 | €11,450 | -€1,986 | -14.8% |
| Profit (loss) for the period | 9904 | €55,966 | €42,337 | -€13,629 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,966 | €42,337 | -€13,629 | -24.4% |
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 17 October 2026 via checked.be.