NOVI CONSULT: 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.
NOVI CONSULT
Largest movements
- Current investments +€14,611
up €14,611 (+48.7%), from €29,999 to €44,611
- Cash -€2,725
down €2,725 (-38.7%), from €7,050 to €4,325
mainly Current investments (-€14,611) and Investment in fixed assets (net) (-€10,107)
- Tangible fixed assets +€2,147
up €2,147 (+10.5%), from €20,485 to €22,632
of which Other tangible fixed assets: +€1,706
- Reserves +€7,950
up €7,950 (+10.3%), from €77,010 to €84,959
- Other debts +€3,493
up €3,493 (+184%), from €1,897 to €5,390
- Tax, wage and social debts +€1,654
up €1,654 (+47.7%), from €3,471 to €5,125
- Gross operating margin +€7,166
up €7,166 (+46.7%), from €15,344 to €22,510
- Depreciation +€3,005
up €3,005 (+60.7%), from €4,954 to €7,959
- Taxes +€2,061
up €2,061 (+63.8%), from €3,230 to €5,292
- Other operating charges +€796
up €796 (+530%), from €150 to €946
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 | €90,504 | €104,637 | +€14,133 | +15.6% |
| Fixed assets | 21/28 | €20,485 | €22,632 | +€2,147 | +10.5% |
| Tangible fixed assets | 22/27 | €20,485 | €22,632 | +€2,147 | +10.5% |
| Plant, machinery and equipment | 23 | €295 | €0 | -€295 | -100.0% |
| Furniture and vehicles | 24 | €6,312 | €7,049 | +€737 | +11.7% |
| Other tangible fixed assets | 26 | €13,878 | €15,583 | +€1,706 | +12.3% |
| Current assets | 29/58 | €70,019 | €82,005 | +€11,986 | +17.1% |
| Amounts receivable within one year | 40/41 | €28,358 | €29,193 | +€834 | +2.9% |
| Trade receivables | 40 | €25,297 | €27,813 | +€2,516 | +9.9% |
| Other amounts receivable | 41 | €3,061 | €1,380 | -€1,682 | -54.9% |
| Current investments | 50/53 | €29,999 | €44,611 | +€14,611 | +48.7% |
| Cash at bank and in hand | 54/58 | €7,050 | €4,325 | -€2,725 | -38.7% |
| Deferred charges and accrued income | 490/1 | €4,611 | €3,877 | -€735 | -15.9% |
| Total equity and liabilities | 10/49 | €90,504 | €104,637 | +€14,133 | +15.6% |
| Equity | 10/15 | €84,010 | €91,959 | +€7,950 | +9.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €77,010 | €84,959 | +€7,950 | +10.3% |
| Distributable reserves | 133 | €77,010 | €84,959 | +€7,950 | +10.3% |
| Amounts payable | 17/49 | €6,494 | €12,678 | +€6,184 | +95.2% |
| Amounts payable within one year | 42/48 | €6,263 | €11,666 | +€5,403 | +86.3% |
| Trade debts | 44 | €895 | €1,151 | +€256 | +28.6% |
| Suppliers | 440/4 | €895 | €1,151 | +€256 | +28.6% |
| Taxes, remuneration and social security | 45 | €3,471 | €5,125 | +€1,654 | +47.7% |
| Taxes | 450/3 | €3,471 | €5,125 | +€1,654 | +47.7% |
| Other amounts payable | 47/48 | €1,897 | €5,390 | +€3,493 | +184% |
| Accrued charges and deferred income | 492/3 | €232 | €1,012 | +€780 | +337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,954 | €7,959 | +€3,005 | +60.7% |
| Other operating charges | 640/8 | €150 | €946 | +€796 | +530% |
| Non-recurring operating charges | 66A | €6 | €0 | -€6 | -100% |
| Gross operating margin | 9900 | €15,344 | €22,510 | +€7,166 | +46.7% |
| Operating profit (loss) | 9901 | €10,234 | €13,605 | +€3,371 | +32.9% |
| Financial income | 75/76B | €0 | €15 | +€15 | |
| Recurring financial income | 75 | €0 | €15 | +€15 | |
| Financial charges | 65/66B | €594 | €379 | -€215 | -36.2% |
| Recurring financial charges | 65 | €594 | €379 | -€215 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €9,640 | €13,241 | +€3,602 | +37.4% |
| Income taxes | 67/77 | €3,230 | €5,292 | +€2,061 | +63.8% |
| Profit (loss) for the period | 9904 | €6,410 | €7,950 | +€1,540 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,410 | €7,950 | +€1,540 | +24.0% |
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 21 October 2026 via checked.be.