NOVOCHAMIC: 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.
NOVOCHAMIC
Largest movements
- Cash +€98,525
up €98,525 (+33.0%), from €298,267 to €396,792
mainly Investment in fixed assets (net) (+€48,725) and Net result for the year (+€47,155)
- Financial fixed assets -€50,000
no longer reported in 2025 (was €50,000)
- Reserves +€47,155
up €47,155 (+14.2%), from €331,709 to €378,864
of which Distributable reserves: +€47,155
- Gross operating margin +€20,034
up €20,034 (+43.1%), from €46,455 to €66,490
- Taxes +€2,037
up €2,037 (+13.4%), from €15,160 to €17,197
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 | €356,490 | €402,450 | +€45,960 | +12.9% |
| Fixed assets | 21/28 | €50,093 | €904 | -€49,189 | -98.2% |
| Tangible fixed assets | 22/27 | €93 | €904 | +€811 | +871% |
| Furniture and vehicles | 24 | €93 | €904 | +€811 | +871% |
| Financial fixed assets | 28 | €50,000 | - | -€50,000 | |
| Current assets | 29/58 | €306,397 | €401,546 | +€95,149 | +31.1% |
| Amounts receivable within one year | 40/41 | €8,130 | €4,754 | -€3,376 | -41.5% |
| Trade receivables | 40 | €46 | - | -€46 | |
| Other amounts receivable | 41 | €8,083 | €4,754 | -€3,330 | -41.2% |
| Cash at bank and in hand | 54/58 | €298,267 | €396,792 | +€98,525 | +33.0% |
| Total equity and liabilities | 10/49 | €356,490 | €402,450 | +€45,960 | +12.9% |
| Equity | 10/15 | €351,729 | €398,884 | +€47,155 | +13.4% |
| Contributions | 10/11 | €20,020 | €20,020 | = | 0.0% |
| Capital | 10 | €20,020 | €20,020 | = | 0.0% |
| Issued capital | 100 | €20,020 | €20,020 | = | 0.0% |
| Reserves | 13 | €331,709 | €378,864 | +€47,155 | +14.2% |
| Non-distributable reserves | 130/1 | €2,002 | €2,002 | = | 0.0% |
| Legal reserve | 130 | €2,002 | €2,002 | = | 0.0% |
| Distributable reserves | 133 | €329,707 | €376,862 | +€47,155 | +14.3% |
| Amounts payable | 17/49 | €4,761 | €3,566 | -€1,195 | -25.1% |
| Amounts payable within one year | 42/48 | €4,761 | €3,566 | -€1,195 | -25.1% |
| Trade debts | 44 | €1,771 | €208 | -€1,564 | -88.3% |
| Suppliers | 440/4 | €1,771 | €208 | -€1,564 | -88.3% |
| Taxes, remuneration and social security | 45 | €2,714 | €3,083 | +€369 | +13.6% |
| Taxes | 450/3 | €2,714 | €3,083 | +€369 | +13.6% |
| Other amounts payable | 47/48 | €275 | €275 | = | 0.0% |
| Non-recurring operating income | 76A | - | €21,192 | +€21,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €464 | -€35 | -6.9% |
| Other operating charges | 640/8 | €2,174 | €1,852 | -€321 | -14.8% |
| Gross operating margin | 9900 | €46,455 | €66,490 | +€20,034 | +43.1% |
| Operating profit (loss) | 9901 | €43,783 | €64,173 | +€20,390 | +46.6% |
| Financial income | 75/76B | €6 | €224 | +€218 | +3,928% |
| Recurring financial income | 75 | €6 | €224 | +€218 | +3,928% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €43,743 | €64,352 | +€20,608 | +47.1% |
| Income taxes | 67/77 | €15,160 | €17,197 | +€2,037 | +13.4% |
| Profit (loss) for the period | 9904 | €28,584 | €47,155 | +€18,571 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,584 | €47,155 | +€18,571 | +65.0% |
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 1 November 2026 via checked.be.