Novilunium: 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.
Novilunium
Largest movements
- Receivables after one year -€32,868
down €32,868 (-82.2%), from €40,000 to €7,132
of which Other amounts receivable: -€32,868
- Cash -€12,888
down €12,888 (-98.8%), from €13,050 to €162
mainly Tax, wage and social debts (-€29,462) and Receivables within one year (-€8,737)
- Receivables within one year +€8,737
up €8,737 (+17.7%), from €49,466 to €58,202
of which Trade receivables: +€5,227
- Tangible fixed assets -€4,144
down €4,144 (-9.6%), from €43,308 to €39,164
- Deferred charges and accrued income +€3,854
new in 2025: €3,854
- Tax, wage and social debts -€29,462
down €29,462 (-86.6%), from €34,035 to €4,574
- Accrued charges and deferred income -€7,603
down €7,603 (-100%), from €7,603 to €0
- Financial charges -€15,234
down €15,234 (-95.4%), from €15,967 to €733
- Gross operating margin +€10,974
up €10,974, from -€2,767 to €8,206
- Other operating charges -€1,628
down €1,628 (-39.1%), from €4,162 to €2,534
- Financial income -€1,118
down €1,118 (-35.6%), from €3,137 to €2,019
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 | €145,824 | €108,514 | -€37,310 | -25.6% |
| Fixed assets | 21/28 | €43,308 | €39,164 | -€4,144 | -9.6% |
| Tangible fixed assets | 22/27 | €43,308 | €39,164 | -€4,144 | -9.6% |
| Furniture and vehicles | 24 | €43,308 | €39,164 | -€4,144 | -9.6% |
| Current assets | 29/58 | €102,516 | €69,350 | -€33,166 | -32.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €7,132 | -€32,868 | -82.2% |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | €40,000 | €7,132 | -€32,868 | -82.2% |
| Amounts receivable within one year | 40/41 | €49,466 | €58,202 | +€8,737 | +17.7% |
| Trade receivables | 40 | €13,671 | €18,898 | +€5,227 | +38.2% |
| Other amounts receivable | 41 | €35,795 | €39,305 | +€3,510 | +9.8% |
| Cash at bank and in hand | 54/58 | €13,050 | €162 | -€12,888 | -98.8% |
| Deferred charges and accrued income | 490/1 | - | €3,854 | +€3,854 | |
| Total equity and liabilities | 10/49 | €145,824 | €108,514 | -€37,310 | -25.6% |
| Equity | 10/15 | €104,185 | €102,919 | -€1,266 | -1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €94,000 | €94,000 | = | 0.0% |
| Distributable reserves | 133 | €94,000 | €94,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185 | -€1,081 | -€1,266 | |
| Amounts payable | 17/49 | €41,639 | €5,595 | -€36,044 | -86.6% |
| Amounts payable within one year | 42/48 | €34,035 | €5,595 | -€28,441 | -83.6% |
| Trade debts | 44 | - | €1,021 | +€1,021 | |
| Suppliers | 440/4 | - | €1,021 | +€1,021 | |
| Taxes, remuneration and social security | 45 | €34,035 | €4,574 | -€29,462 | -86.6% |
| Taxes | 450/3 | €34,035 | €4,574 | -€29,462 | -86.6% |
| Accrued charges and deferred income | 492/3 | €7,603 | €0 | -€7,603 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,139 | €7,139 | = | 0.0% |
| Other operating charges | 640/8 | €4,162 | €2,534 | -€1,628 | -39.1% |
| Gross operating margin | 9900 | -€2,767 | €8,206 | +€10,974 | |
| Operating profit (loss) | 9901 | -€14,068 | -€1,466 | +€12,601 | +89.6% |
| Financial income | 75/76B | €3,137 | €2,019 | -€1,118 | -35.6% |
| Recurring financial income | 75 | €3,137 | €2,019 | -€1,118 | -35.6% |
| Financial charges | 65/66B | €15,967 | €733 | -€15,234 | -95.4% |
| Recurring financial charges | 65 | €15,967 | €733 | -€15,234 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,898 | -€180 | +€26,718 | +99.3% |
| Income taxes | 67/77 | €1,109 | €1,086 | -€23 | -2.1% |
| Profit (loss) for the period | 9904 | -€28,007 | -€1,266 | +€26,741 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,007 | -€1,266 | +€26,741 | +95.5% |
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 30 October 2026 via checked.be.