NOVABUILD: 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.
NOVABUILD
Largest movements
- Cash -€1,870
down €1,870 (-45.9%), from €4,073 to €2,202
mainly Net result for the year (-€1,914) and Tax, wage and social debts (-€420)
- Profit (loss) carried forward -€1,914
down €1,914 (-0.3%), from -€602,927 to -€604,840
- Taxes -€8,566
no longer reported in 2024 (was €8,566)
- Gross operating margin -€8,499
down €8,499, from €6,811 to -€1,688
- Other operating charges -€1,065
down €1,065 (-85.3%), from €1,248 to €183
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.
Cash bridge derived
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 | €137,941 | €135,983 | -€1,958 | -1.4% |
| Current assets | 29/58 | €137,941 | €135,983 | -€1,958 | -1.4% |
| Amounts receivable within one year | 40/41 | €133,868 | €133,781 | -€87 | -0.1% |
| Trade receivables | 40 | €133,781 | €133,781 | = | 0.0% |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Cash at bank and in hand | 54/58 | €4,073 | €2,202 | -€1,870 | -45.9% |
| Total equity and liabilities | 10/49 | €137,941 | €135,983 | -€1,958 | -1.4% |
| Equity | 10/15 | -€584,327 | -€586,240 | -€1,914 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€602,927 | -€604,840 | -€1,914 | -0.3% |
| Amounts payable | 17/49 | €722,268 | €722,224 | -€44 | 0.0% |
| Amounts payable after more than one year | 17 | €515,000 | €515,000 | = | 0.0% |
| Financial debts | 170/4 | €515,000 | €515,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €207,268 | €207,224 | -€44 | 0.0% |
| Trade debts | 44 | €103,316 | €103,692 | +€376 | +0.4% |
| Suppliers | 440/4 | €103,316 | €103,692 | +€376 | +0.4% |
| Advances received on contracts in progress | 46 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,159 | €16,739 | -€420 | -2.4% |
| Taxes | 450/3 | €17,159 | €16,739 | -€420 | -2.4% |
| Other amounts payable | 47/48 | €71,792 | €71,792 | = | 0.0% |
| Other operating charges | 640/8 | €1,248 | €183 | -€1,065 | -85.3% |
| Gross operating margin | 9900 | €6,811 | -€1,688 | -€8,499 | |
| Operating profit (loss) | 9901 | €5,563 | -€1,871 | -€7,434 | |
| Financial charges | 65/66B | €45 | €42 | -€3 | -5.9% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €5,518 | -€1,914 | -€7,431 | |
| Income taxes | 67/77 | €8,566 | - | -€8,566 | |
| Profit (loss) for the period | 9904 | -€3,049 | -€1,914 | +€1,135 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,049 | -€1,914 | +€1,135 | +37.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.