NOVOSILKI: 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.
NOVOSILKI
Largest movements
- Current investments +€30,000
up €30,000 (+11.1%), from €270,000 to €300,000
- Cash +€21,553
up €21,553 (+56.0%), from €38,506 to €60,060
mainly Net result for the year (+€62,988) and Depreciation (+€5,397)
- Receivables within one year +€15,890
up €15,890 (+50.7%), from €31,334 to €47,224
of which Trade receivables: +€27,588
- Tangible fixed assets -€4,303
down €4,303 (-41.4%), from €10,386 to €6,083
- Reserves +€62,988
up €62,988 (+19.5%), from €323,488 to €386,477
of which Distributable reserves: +€62,988
- Financial income +€8,336
up €8,336, from €0 to €8,336
- Depreciation -€5,172
down €5,172 (-48.9%), from €10,569 to €5,397
- Taxes +€2,169
up €2,169 (+15.0%), from €14,490 to €16,659
- Gross operating margin -€944
down €944 (-1.2%), from €78,594 to €77,650
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 | €351,279 | €414,515 | +€63,236 | +18.0% |
| Fixed assets | 21/28 | €10,386 | €6,083 | -€4,303 | -41.4% |
| Tangible fixed assets | 22/27 | €10,386 | €6,083 | -€4,303 | -41.4% |
| Furniture and vehicles | 24 | €10,386 | €6,083 | -€4,303 | -41.4% |
| Current assets | 29/58 | €340,893 | €408,431 | +€67,539 | +19.8% |
| Amounts receivable within one year | 40/41 | €31,334 | €47,224 | +€15,890 | +50.7% |
| Trade receivables | 40 | €13,794 | €41,382 | +€27,588 | +200% |
| Other amounts receivable | 41 | €17,540 | €5,842 | -€11,698 | -66.7% |
| Current investments | 50/53 | €270,000 | €300,000 | +€30,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €38,506 | €60,060 | +€21,553 | +56.0% |
| Deferred charges and accrued income | 490/1 | €1,052 | €1,147 | +€95 | +9.0% |
| Total equity and liabilities | 10/49 | €351,279 | €414,515 | +€63,236 | +18.0% |
| Equity | 10/15 | €342,088 | €405,077 | +€62,988 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €323,488 | €386,477 | +€62,988 | +19.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €323,488 | €386,477 | +€62,988 | +19.5% |
| Amounts payable | 17/49 | €9,190 | €9,438 | +€248 | +2.7% |
| Amounts payable within one year | 42/48 | €9,190 | €9,438 | +€248 | +2.7% |
| Trade debts | 44 | €798 | €1,218 | +€420 | +52.6% |
| Suppliers | 440/4 | €798 | €1,218 | +€420 | +52.6% |
| Taxes, remuneration and social security | 45 | €6,956 | €6,784 | -€172 | -2.5% |
| Taxes | 450/3 | €6,956 | €6,784 | -€172 | -2.5% |
| Other amounts payable | 47/48 | €1,437 | €1,437 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,569 | €5,397 | -€5,172 | -48.9% |
| Other operating charges | 640/8 | €1,073 | €881 | -€193 | -17.9% |
| Gross operating margin | 9900 | €78,594 | €77,650 | -€944 | -1.2% |
| Operating profit (loss) | 9901 | €66,952 | €71,372 | +€4,421 | +6.6% |
| Financial income | 75/76B | €0 | €8,336 | +€8,336 | |
| Recurring financial income | 75 | €0 | €8,336 | +€8,336 | |
| Financial charges | 65/66B | €57 | €61 | +€4 | +7.3% |
| Recurring financial charges | 65 | €57 | €61 | +€4 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €66,894 | €79,647 | +€12,753 | +19.1% |
| Income taxes | 67/77 | €14,490 | €16,659 | +€2,169 | +15.0% |
| Profit (loss) for the period | 9904 | €52,404 | €62,988 | +€10,584 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,404 | €62,988 | +€10,584 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.