Novi Tip: 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 Tip
Largest movements
- Receivables within one year -€13,057
down €13,057 (-46.2%), from €28,257 to €15,200
of which Other amounts receivable: -€17,107
- Cash -€5,940
down €5,940 (-22.2%), from €26,707 to €20,766
mainly Contributions, distributions and other (-€46,123) and Other debts (-€28,539)
- Tangible fixed assets -€2,039
down €2,039 (-18.0%), from €11,303 to €9,264
of which Furniture and vehicles: -€2,396
- Deferred charges and accrued income +€1,113
up €1,113 (+107%), from €1,041 to €2,154
- Other debts -€28,539
down €28,539 (-50.8%), from €56,159 to €27,620
- Tax, wage and social debts +€6,976
up €6,976 (+93.2%), from €7,486 to €14,463
- Trade debts +€1,639
up €1,639 (+85.7%), from €1,912 to €3,551
- Gross operating margin +€39,883
up €39,883 (+107%), from €37,414 to €77,297
- Taxes +€12,971
up €12,971 (+152%), from €8,546 to €21,517
- Other operating charges +€4,244
up €4,244 (+679%), from €625 to €4,869
- Financial charges +€816
up €816 (+75.6%), from €1,079 to €1,895
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 | €67,308 | €47,384 | -€19,924 | -29.6% |
| Fixed assets | 21/28 | €11,303 | €9,264 | -€2,039 | -18.0% |
| Tangible fixed assets | 22/27 | €11,303 | €9,264 | -€2,039 | -18.0% |
| Furniture and vehicles | 24 | €8,794 | €6,398 | -€2,396 | -27.2% |
| Other tangible fixed assets | 26 | €2,509 | €2,865 | +€356 | +14.2% |
| Current assets | 29/58 | €56,005 | €38,120 | -€17,885 | -31.9% |
| Amounts receivable within one year | 40/41 | €28,257 | €15,200 | -€13,057 | -46.2% |
| Trade receivables | 40 | €11,150 | €15,200 | +€4,050 | +36.3% |
| Other amounts receivable | 41 | €17,107 | €0 | -€17,107 | -100% |
| Cash at bank and in hand | 54/58 | €26,707 | €20,766 | -€5,940 | -22.2% |
| Deferred charges and accrued income | 490/1 | €1,041 | €2,154 | +€1,113 | +107% |
| Total equity and liabilities | 10/49 | €67,308 | €47,384 | -€19,924 | -29.6% |
| Equity | 10/15 | €1,750 | €1,750 | = | 0.0% |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,558 | €45,634 | -€19,924 | -30.4% |
| Amounts payable within one year | 42/48 | €65,558 | €45,634 | -€19,924 | -30.4% |
| Trade debts | 44 | €1,912 | €3,551 | +€1,639 | +85.7% |
| Suppliers | 440/4 | €1,912 | €3,551 | +€1,639 | +85.7% |
| Taxes, remuneration and social security | 45 | €7,486 | €14,463 | +€6,976 | +93.2% |
| Taxes | 450/3 | €7,486 | €14,463 | +€6,976 | +93.2% |
| Other amounts payable | 47/48 | €56,159 | €27,620 | -€28,539 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,425 | €3,364 | -€60 | -1.8% |
| Other operating charges | 640/8 | €625 | €4,869 | +€4,244 | +679% |
| Gross operating margin | 9900 | €37,414 | €77,297 | +€39,883 | +107% |
| Operating profit (loss) | 9901 | €33,364 | €69,064 | +€35,700 | +107% |
| Financial income | 75/76B | €447 | €471 | +€24 | +5.4% |
| Recurring financial income | 75 | €447 | €471 | +€24 | +5.4% |
| Financial charges | 65/66B | €1,079 | €1,895 | +€816 | +75.6% |
| Recurring financial charges | 65 | €1,079 | €1,895 | +€816 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €32,732 | €67,640 | +€34,908 | +107% |
| Income taxes | 67/77 | €8,546 | €21,517 | +€12,971 | +152% |
| Profit (loss) for the period | 9904 | €24,186 | €46,123 | +€21,937 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,186 | €46,123 | +€21,937 | +90.7% |
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 17 October 2026 via checked.be.