Novasphere: 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.
Novasphere
Largest movements
- Cash -€40,288
down €40,288 (-81.7%), from €49,285 to €8,997
mainly Net result for the year (-€45,442) and Trade debts (-€842)
- Tangible fixed assets -€5,910
down €5,910 (-35.3%), from €16,742 to €10,832
of which Furniture and vehicles: -€5,293
- Reserves -€45,442
down €45,442 (-79.2%), from €57,381 to €11,939
- Trade debts -€842
down €842 (-95.3%), from €883 to €41
- Gross operating margin -€116,224
down €116,224, from €76,807 to -€39,417
- Taxes -€16,445
no longer reported in 2025 (was €16,445)
- Depreciation +€3,190
up €3,190 (+117%), from €2,719 to €5,910
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 | €75,180 | €28,495 | -€46,685 | -62.1% |
| Fixed assets | 21/28 | €16,742 | €10,832 | -€5,910 | -35.3% |
| Tangible fixed assets | 22/27 | €16,742 | €10,832 | -€5,910 | -35.3% |
| Plant, machinery and equipment | 23 | €1,180 | €563 | -€617 | -52.3% |
| Furniture and vehicles | 24 | €15,562 | €10,269 | -€5,293 | -34.0% |
| Current assets | 29/58 | €58,439 | €17,663 | -€40,775 | -69.8% |
| Stocks and contracts in progress | 3 | €6,450 | €6,450 | = | 0.0% |
| Stocks | 30/36 | €6,450 | €6,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,020 | €2,168 | +€148 | +7.3% |
| Other amounts receivable | 41 | €2,020 | €2,168 | +€148 | +7.3% |
| Cash at bank and in hand | 54/58 | €49,285 | €8,997 | -€40,288 | -81.7% |
| Deferred charges and accrued income | 490/1 | €683 | €48 | -€635 | -93.0% |
| Total equity and liabilities | 10/49 | €75,180 | €28,495 | -€46,685 | -62.1% |
| Equity | 10/15 | €57,381 | €11,939 | -€45,442 | -79.2% |
| Reserves | 13 | €57,381 | €11,939 | -€45,442 | -79.2% |
| Distributable reserves | 133 | €57,381 | €11,939 | -€45,442 | -79.2% |
| Amounts payable | 17/49 | €17,799 | €16,556 | -€1,243 | -7.0% |
| Amounts payable within one year | 42/48 | €17,799 | €16,556 | -€1,243 | -7.0% |
| Trade debts | 44 | €883 | €41 | -€842 | -95.3% |
| Suppliers | 440/4 | €883 | €41 | -€842 | -95.3% |
| Taxes, remuneration and social security | 45 | €16,916 | €16,515 | -€401 | -2.4% |
| Taxes | 450/3 | €16,916 | €16,515 | -€401 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | €5,910 | +€3,190 | +117% |
| Other operating charges | 640/8 | €131 | €72 | -€59 | -45.3% |
| Gross operating margin | 9900 | €76,807 | -€39,417 | -€116,224 | |
| Operating profit (loss) | 9901 | €73,957 | -€45,399 | -€119,355 | |
| Financial income | 75/76B | €1 | €45 | +€44 | +5,478% |
| Recurring financial income | 75 | €1 | €45 | +€44 | +5,478% |
| Financial charges | 65/66B | €131 | €88 | -€43 | -32.7% |
| Recurring financial charges | 65 | €131 | €88 | -€43 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €73,827 | -€45,442 | -€119,269 | |
| Income taxes | 67/77 | €16,445 | - | -€16,445 | |
| Profit (loss) for the period | 9904 | €57,381 | -€45,442 | -€102,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,381 | -€45,442 | -€102,823 |
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 14 October 2026 via checked.be.