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Noviah: 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.

What changed

Noviah

BE 0805.900.843
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,256
2024 · €21,546+€25,710
Equity
€81,877
2024 · €34,621+€47,256
Cash
€64,047
2024 · €34,939+€29,109
Balance sheet total
€94,821
2024 · €46,313+€48,508

Largest movements

2024 to 2025
Assets
  • Cash +€29,109

    up €29,109 (+83.3%), from €34,939 to €64,047

    mainly Net result for the year (+€47,256) and Tax, wage and social debts (+€1,996)

  • Receivables within one year +€19,399

    up €19,399 (+170.6%), from €11,374 to €30,773

    of which Trade receivables: +€19,307

Equity and liabilities
  • Reserves +€47,256

    up €47,256 (+149.4%), from €31,621 to €78,877

  • Tax, wage and social debts +€1,996

    up €1,996 (+24.0%), from €8,309 to €10,305

    of which Taxes: +€1,996

  • Trade debts -€973

    down €973 (-28.8%), from €3,383 to €2,410

Income statement
  • Gross operating margin +€32,730

    up €32,730 (+114.5%), from €28,576 to €61,306

  • Taxes +€6,975

    up €6,975 (+108.4%), from €6,433 to €13,408

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €21,546
Gross operating margin +€32,730
Other operating charges -€21
Financial charges -€24
Taxes -€6,975
Result 2025 €47,256

Cash bridge derived

cash 2024 to 2025

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.

From operations +€29,109
Investment €0
Financing €0
Cash 2024 €34,939
Net result for the year +€47,256
Receivables within one year -€19,399
Trade debts -€973
Tax, wage and social debts +€1,996
Other debts +€230
Cash 2025 €64,047
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €46,313 €94,821 +€48,508 +104.7%
Current assets 29/58 €46,313 €94,821 +€48,508 +104.7%
Amounts receivable within one year 40/41 €11,374 €30,773 +€19,399 +170.6%
Trade receivables 40 €11,374 €30,681 +€19,307 +169.7%
Other amounts receivable 41 €0 €92 +€92
Cash at bank and in hand 54/58 €34,939 €64,047 +€29,109 +83.3%
Total equity and liabilities 10/49 €46,313 €94,821 +€48,508 +104.7%
Equity 10/15 €34,621 €81,877 +€47,256 +136.5%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €31,621 €78,877 +€47,256 +149.4%
Distributable reserves 133 €31,621 €78,877 +€47,256 +149.4%
Amounts payable 17/49 €11,692 €12,944 +€1,252 +10.7%
Amounts payable within one year 42/48 €11,692 €12,944 +€1,252 +10.7%
Trade debts 44 €3,383 €2,410 -€973 -28.8%
Suppliers 440/4 €3,383 €2,410 -€973 -28.8%
Taxes, remuneration and social security 45 €8,309 €10,305 +€1,996 +24.0%
Taxes 450/3 €5,999 €7,995 +€1,996 +33.3%
Remuneration and social security 454/9 €2,310 €2,310 = 0.0%
Other amounts payable 47/48 €0 €230 +€230
Other operating charges 640/8 €459 €480 +€21 +4.5%
Gross operating margin 9900 €28,576 €61,306 +€32,730 +114.5%
Operating profit (loss) 9901 €28,116 €60,826 +€32,709 +116.3%
Financial income 75/76B €0 - =
Recurring financial income 75 €0 - =
Financial charges 65/66B €138 €162 +€24 +17.7%
Recurring financial charges 65 €138 €162 +€24 +17.7%
Profit (loss) for the period before taxes 9903 €27,979 €60,664 +€32,685 +116.8%
Income taxes 67/77 €6,433 €13,408 +€6,975 +108.4%
Profit (loss) for the period 9904 €21,546 €47,256 +€25,710 +119.3%
Profit (loss) for the period to be appropriated 9905 €21,546 €47,256 +€25,710 +119.3%

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 30 September 2026 via checked.be.