NOVOCAINE: 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.
NOVOCAINE
Largest movements
- Intangible fixed assets -€1,194
down €1,194 (-100%), from €1,194 to €0
- Profit (loss) carried forward -€5,208
down €5,208 (-4.2%), from -€123,553 to -€128,761
- Other debts +€2,410
up €2,410 (+2.0%), from €117,903 to €120,313
- Trade debts +€1,226
up €1,226 (+49.6%), from €2,469 to €3,695
- Tax, wage and social debts -€448
down €448 (-65.7%), from €681 to €233
- Gross operating margin +€2,156
up €2,156 (+45.9%), from -€4,697 to -€2,541
- Depreciation -€1,477
down €1,477 (-52.2%), from €2,833 to €1,355
- Other operating charges +€93
up €93 (+10.8%), from €858 to €951
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 | €42,634 | €40,912 | -€1,722 | -4.0% |
| Fixed assets | 21/28 | €39,987 | €38,632 | -€1,355 | -3.4% |
| Intangible fixed assets | 21 | €1,194 | €0 | -€1,194 | -100% |
| Tangible fixed assets | 22/27 | €1,293 | €1,132 | -€161 | -12.5% |
| Plant, machinery and equipment | 23 | €161 | €0 | -€161 | -100% |
| Other tangible fixed assets | 26 | €1,132 | €1,132 | = | 0.0% |
| Financial fixed assets | 28 | €37,500 | €37,500 | = | 0.0% |
| Current assets | 29/58 | €2,646 | €2,280 | -€367 | -13.9% |
| Stocks and contracts in progress | 3 | €1,449 | €1,449 | = | 0.0% |
| Stocks | 30/36 | €1,449 | €1,449 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €253 | €0 | -€253 | -100% |
| Other amounts receivable | 41 | €253 | €0 | -€253 | -100% |
| Cash at bank and in hand | 54/58 | €477 | €375 | -€102 | -21.4% |
| Deferred charges and accrued income | 490/1 | €467 | €455 | -€12 | -2.5% |
| Total equity and liabilities | 10/49 | €42,634 | €40,912 | -€1,722 | -4.0% |
| Equity | 10/15 | -€78,420 | -€83,628 | -€5,208 | -6.6% |
| Contributions | 10/11 | €7,250 | €7,250 | = | 0.0% |
| Reserves | 13 | €37,883 | €37,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €23,379 | €23,379 | = | 0.0% |
| Distributable reserves | 133 | €14,504 | €14,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,553 | -€128,761 | -€5,208 | -4.2% |
| Amounts payable | 17/49 | €121,053 | €124,540 | +€3,486 | +2.9% |
| Amounts payable within one year | 42/48 | €121,053 | €124,241 | +€3,188 | +2.6% |
| Trade debts | 44 | €2,469 | €3,695 | +€1,226 | +49.6% |
| Suppliers | 440/4 | €2,469 | €3,695 | +€1,226 | +49.6% |
| Taxes, remuneration and social security | 45 | €681 | €233 | -€448 | -65.7% |
| Taxes | 450/3 | €681 | €233 | -€448 | -65.7% |
| Other amounts payable | 47/48 | €117,903 | €120,313 | +€2,410 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €298 | +€298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €1,355 | -€1,477 | -52.2% |
| Other operating charges | 640/8 | €858 | €951 | +€93 | +10.8% |
| Gross operating margin | 9900 | -€4,697 | -€2,541 | +€2,156 | +45.9% |
| Operating profit (loss) | 9901 | -€8,388 | -€4,847 | +€3,541 | +42.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €355 | €361 | +€6 | +1.8% |
| Recurring financial charges | 65 | €355 | €361 | +€6 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,742 | -€5,208 | +€3,533 | +40.4% |
| Profit (loss) for the period | 9904 | -€8,742 | -€5,208 | +€3,533 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,742 | -€5,208 | +€3,533 | +40.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.