NOVIAD: 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.
NOVIAD
Largest movements
- Receivables within one year +€5,558
up €5,558 (+130.2%), from €4,268 to €9,826
of which Trade receivables: +€6,438
- Cash -€1,638
down €1,638 (-25.2%), from €6,507 to €4,870
mainly Receivables within one year (-€5,558)
- Profit (loss) carried forward +€2,619
up €2,619 (+73.5%), from €3,564 to €6,183
- Tax, wage and social debts +€965
up €965 (+108.3%), from €891 to €1,856
- Trade debts +€336
up €336 (+105.0%), from €320 to €657
- Gross operating margin +€3,003
up €3,003 (+392.0%), from €766 to €3,768
- Taxes +€589
up €589 (+900.5%), from €65 to €655
- Financial charges +€44
up €44 (+85.8%), from €51 to €96
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 | €10,776 | €14,696 | +€3,920 | +36.4% |
| Current assets | 29/58 | €10,776 | €14,696 | +€3,920 | +36.4% |
| Amounts receivable within one year | 40/41 | €4,268 | €9,826 | +€5,558 | +130.2% |
| Trade receivables | 40 | €3,387 | €9,826 | +€6,438 | +190.1% |
| Other amounts receivable | 41 | €881 | - | -€881 | |
| Cash at bank and in hand | 54/58 | €6,507 | €4,870 | -€1,638 | -25.2% |
| Total equity and liabilities | 10/49 | €10,776 | €14,696 | +€3,920 | +36.4% |
| Equity | 10/15 | €9,564 | €12,183 | +€2,619 | +27.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,564 | €6,183 | +€2,619 | +73.5% |
| Amounts payable | 17/49 | €1,211 | €2,513 | +€1,301 | +107.4% |
| Amounts payable within one year | 42/48 | €1,211 | €2,513 | +€1,301 | +107.4% |
| Trade debts | 44 | €320 | €657 | +€336 | +105.0% |
| Suppliers | 440/4 | €320 | €657 | +€336 | +105.0% |
| Taxes, remuneration and social security | 45 | €891 | €1,856 | +€965 | +108.3% |
| Taxes | 450/3 | €891 | €1,856 | +€965 | +108.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €766 | €3,768 | +€3,003 | +392.0% |
| Operating profit (loss) | 9901 | €379 | €3,369 | +€2,990 | +789.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €51 | €96 | +€44 | +85.8% |
| Recurring financial charges | 65 | €51 | €96 | +€44 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €327 | €3,274 | +€2,946 | +900.5% |
| Income taxes | 67/77 | €65 | €655 | +€589 | +900.5% |
| Profit (loss) for the period | 9904 | €262 | €2,619 | +€2,357 | +900.5% |
| Profit (loss) for the period to be appropriated | 9905 | €262 | €2,619 | +€2,357 | +900.5% |
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 7 October 2026 via checked.be.