Novera Solutions: 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.
Novera Solutions
Largest movements
- Cash -€241,519
down €241,519 (-13.3%), from €1.8m to €1.6m
mainly Other debts (-€729,617) and Tax, wage and social debts (-€257,542)
- Financial fixed assets -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€92,994
down €92,994 (-25.3%), from €368,289 to €275,295
of which Furniture and vehicles: -€60,915
- Receivables within one year -€40,646
down €40,646 (-4.1%), from €987,698 to €947,052
of which Other amounts receivable: -€187,175
- Other debts -€729,617
down €729,617 (-78.5%), from €930,037 to €200,421
- Reserves +€327,855
up €327,855 (+18.5%), from €1.8m to €2.1m
- Tax, wage and social debts -€257,542
down €257,542 (-54.9%), from €469,362 to €211,819
of which Remuneration and social security: -€145,044
- Trade debts +€162,039
up €162,039 (+117.4%), from €138,043 to €300,082
- Gross operating margin -€720,031
down €720,031 (-21.6%), from €3.3m to €2.6m
- Staff costs -€318,526
down €318,526 (-15.1%), from €2.1m to €1.8m
- Taxes +€60,407
up €60,407 (+71.8%), from €84,184 to €144,591
- Financial income -€59,352
down €59,352 (-97.5%), from €60,900 to €1,548
- Other operating charges -€53,667
down €53,667 (-90.6%), from €59,229 to €5,563
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 | €3,388,604 | €2,881,341 | -€507,263 | -15.0% |
| Fixed assets | 21/28 | €470,434 | €275,295 | -€195,140 | -41.5% |
| Intangible fixed assets | 21 | €2,145 | €0 | -€2,145 | -100.0% |
| Tangible fixed assets | 22/27 | €368,289 | €275,295 | -€92,994 | -25.3% |
| Furniture and vehicles | 24 | €146,142 | €85,227 | -€60,915 | -41.7% |
| Other tangible fixed assets | 26 | €222,147 | €190,067 | -€32,080 | -14.4% |
| Financial fixed assets | 28 | €100,000 | €0 | -€100,000 | -100.0% |
| Current assets | 29/58 | €2,918,169 | €2,606,046 | -€312,123 | -10.7% |
| Amounts receivable within one year | 40/41 | €987,698 | €947,052 | -€40,646 | -4.1% |
| Trade receivables | 40 | €656,951 | €803,480 | +€146,529 | +22.3% |
| Other amounts receivable | 41 | €330,746 | €143,571 | -€187,175 | -56.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,820,886 | €1,579,367 | -€241,519 | -13.3% |
| Deferred charges and accrued income | 490/1 | €109,586 | €79,628 | -€29,958 | -27.3% |
| Total equity and liabilities | 10/49 | €3,388,604 | €2,881,341 | -€507,263 | -15.0% |
| Equity | 10/15 | €1,841,164 | €2,169,019 | +€327,855 | +17.8% |
| Contributions | 10/11 | €64,306 | €64,306 | = | 0.0% |
| Reserves | 13 | €1,776,858 | €2,104,712 | +€327,855 | +18.5% |
| Distributable reserves | 133 | €1,776,858 | €2,104,712 | +€327,855 | +18.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,547,440 | €712,322 | -€835,118 | -54.0% |
| Amounts payable within one year | 42/48 | €1,537,442 | €712,322 | -€825,120 | -53.7% |
| Trade debts | 44 | €138,043 | €300,082 | +€162,039 | +117.4% |
| Suppliers | 440/4 | €138,043 | €300,082 | +€162,039 | +117.4% |
| Taxes, remuneration and social security | 45 | €469,362 | €211,819 | -€257,542 | -54.9% |
| Taxes | 450/3 | €158,143 | €45,645 | -€112,498 | -71.1% |
| Remuneration and social security | 454/9 | €311,219 | €166,175 | -€145,044 | -46.6% |
| Other amounts payable | 47/48 | €930,037 | €200,421 | -€729,617 | -78.5% |
| Accrued charges and deferred income | 492/3 | €9,998 | €0 | -€9,998 | -100.0% |
| Non-recurring operating income | 76A | €269 | €17,737 | +€17,468 | +6488.6% |
| Remuneration, social security and pensions | 62 | €2,108,883 | €1,790,357 | -€318,526 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,777 | €92,058 | -€8,719 | -8.7% |
| Other operating charges | 640/8 | €59,229 | €5,563 | -€53,667 | -90.6% |
| Non-recurring operating charges | 66A | - | €5,218 | +€5,218 | |
| Gross operating margin | 9900 | €3,327,071 | €2,607,041 | -€720,031 | -21.6% |
| Operating profit (loss) | 9901 | €1,058,182 | €713,845 | -€344,337 | -32.5% |
| Financial income | 75/76B | €60,900 | €1,548 | -€59,352 | -97.5% |
| Recurring financial income | 75 | €60,900 | €1,548 | -€59,352 | -97.5% |
| Financial charges | 65/66B | €38,847 | €42,948 | +€4,101 | +10.6% |
| Recurring financial charges | 65 | €38,847 | €42,948 | +€4,101 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €1,080,235 | €672,445 | -€407,790 | -37.8% |
| Income taxes | 67/77 | €84,184 | €144,591 | +€60,407 | +71.8% |
| Profit (loss) for the period | 9904 | €996,051 | €527,855 | -€468,197 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €996,051 | €527,855 | -€468,197 | -47.0% |
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 12 October 2026 via checked.be.