NOVAPLEX: 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.
NOVAPLEX
Largest movements
- Cash +€55,463
up €55,463 (+184.3%), from €30,091 to €85,554
mainly Net result for the year (+€36,666) and Receivables within one year (+€7,986)
- Receivables within one year -€7,986
down €7,986 (-87.1%), from €9,167 to €1,181
- Tangible fixed assets -€2,164
down €2,164 (-6.3%), from €34,156 to €31,992
of which Land and buildings: -€2,503
- Reserves +€35,000
new in 2025: €35,000
- Other debts +€7,522
new in 2025: €7,522
- Tax, wage and social debts +€2,263
up €2,263 (+13.5%), from €16,806 to €19,069
of which Taxes: +€7,763
- Profit (loss) carried forward +€1,666
up €1,666 (+18.2%), from €9,136 to €10,802
- Gross operating margin +€39,293
up €39,293 (+288.8%), from €13,605 to €52,898
- Taxes +€11,250
up €11,250 (+492.6%), from €2,284 to €13,534
- Depreciation +€660
up €660 (+33.0%), from €2,000 to €2,660
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 | €73,414 | €119,122 | +€45,708 | +62.3% |
| Fixed assets | 21/28 | €34,156 | €31,992 | -€2,164 | -6.3% |
| Tangible fixed assets | 22/27 | €34,156 | €31,992 | -€2,164 | -6.3% |
| Land and buildings | 22 | €33,788 | €31,285 | -€2,503 | -7.4% |
| Furniture and vehicles | 24 | €368 | €707 | +€339 | +92.1% |
| Current assets | 29/58 | €39,258 | €87,130 | +€47,872 | +121.9% |
| Amounts receivable within one year | 40/41 | €9,167 | €1,181 | -€7,986 | -87.1% |
| Trade receivables | 40 | €9,167 | €1,181 | -€7,986 | -87.1% |
| Cash at bank and in hand | 54/58 | €30,091 | €85,554 | +€55,463 | +184.3% |
| Deferred charges and accrued income | 490/1 | - | €395 | +€395 | |
| Total equity and liabilities | 10/49 | €73,414 | €119,122 | +€45,708 | +62.3% |
| Equity | 10/15 | €55,136 | €91,802 | +€36,666 | +66.5% |
| Contributions | 10/11 | €46,000 | €46,000 | = | 0.0% |
| Reserves | 13 | - | €35,000 | +€35,000 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €9,136 | €10,802 | +€1,666 | +18.2% |
| Amounts payable | 17/49 | €18,278 | €27,320 | +€9,042 | +49.5% |
| Amounts payable after more than one year | 17 | €241 | €241 | = | 0.0% |
| Other amounts payable | 178/9 | €241 | €241 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,889 | €27,079 | +€9,190 | +51.4% |
| Trade debts | 44 | €1,083 | €488 | -€595 | -54.9% |
| Suppliers | 440/4 | €1,083 | €488 | -€595 | -54.9% |
| Taxes, remuneration and social security | 45 | €16,806 | €19,069 | +€2,263 | +13.5% |
| Taxes | 450/3 | €9,306 | €17,069 | +€7,763 | +83.4% |
| Remuneration and social security | 454/9 | €7,500 | €2,000 | -€5,500 | -73.3% |
| Other amounts payable | 47/48 | - | €7,522 | +€7,522 | |
| Accrued charges and deferred income | 492/3 | €148 | - | -€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,660 | +€660 | +33.0% |
| Other operating charges | 640/8 | €148 | - | -€148 | |
| Gross operating margin | 9900 | €13,605 | €52,898 | +€39,293 | +288.8% |
| Operating profit (loss) | 9901 | €11,457 | €50,238 | +€38,781 | +338.5% |
| Financial charges | 65/66B | €37 | €38 | +€1 | +2.7% |
| Recurring financial charges | 65 | €37 | €38 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €11,420 | €50,200 | +€38,780 | +339.6% |
| Income taxes | 67/77 | €2,284 | €13,534 | +€11,250 | +492.6% |
| Profit (loss) for the period | 9904 | €9,136 | €36,666 | +€27,530 | +301.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,136 | €36,666 | +€27,530 | +301.3% |
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 6 October 2026 via checked.be.