NOVUM PLANNING: 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.
NOVUM PLANNING
Largest movements
- Cash +€251,312
up €251,312 (+109%), from €230,532 to €481,844
mainly Net result for the year (+€187,351) and Other debts (+€57,750)
- Financial fixed assets +€60,301
up €60,301 (+14.2%), from €425,000 to €485,301
- Tangible fixed assets -€15,220
down €15,220 (-5.3%), from €286,766 to €271,547
of which Land and buildings: -€9,091
- Reserves +€187,351
up €187,351 (+26.0%), from €721,278 to €908,629
of which Distributable reserves: +€189,211
- Other debts +€57,750
up €57,750 (+29.1%), from €198,655 to €256,406
- Tax, wage and social debts +€39,983
up €39,983 (+295%), from €13,533 to €53,516
of which Taxes: +€41,983
- Gross operating margin +€169,173
up €169,173 (+494%), from €34,218 to €203,391
- Taxes +€54,955
up €54,955 (+370%), from €14,865 to €69,820
- Financial income -€13,087
down €13,087 (-15.2%), from €85,874 to €72,787
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 | €955,906 | €1,241,003 | +€285,097 | +29.8% |
| Fixed assets | 21/28 | €711,766 | €756,847 | +€45,081 | +6.3% |
| Tangible fixed assets | 22/27 | €286,766 | €271,547 | -€15,220 | -5.3% |
| Land and buildings | 22 | €268,182 | €259,091 | -€9,091 | -3.4% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €18,585 | €12,456 | -€6,129 | -33.0% |
| Financial fixed assets | 28 | €425,000 | €485,301 | +€60,301 | +14.2% |
| Current assets | 29/58 | €244,140 | €484,156 | +€240,016 | +98.3% |
| Amounts receivable within one year | 40/41 | €11,495 | - | -€11,495 | |
| Trade receivables | 40 | €11,495 | - | -€11,495 | |
| Cash at bank and in hand | 54/58 | €230,532 | €481,844 | +€251,312 | +109% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,312 | +€199 | +9.4% |
| Total equity and liabilities | 10/49 | €955,906 | €1,241,003 | +€285,097 | +29.8% |
| Equity | 10/15 | €739,878 | €927,229 | +€187,351 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €721,278 | €908,629 | +€187,351 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €700,668 | €889,879 | +€189,211 | +27.0% |
| Amounts payable | 17/49 | €216,028 | €313,774 | +€97,747 | +45.2% |
| Amounts payable within one year | 42/48 | €216,028 | €313,774 | +€97,747 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,529 | +€29 | +1.2% |
| Trade debts | 44 | €1,340 | €1,324 | -€16 | -1.2% |
| Suppliers | 440/4 | €1,340 | €1,324 | -€16 | -1.2% |
| Taxes, remuneration and social security | 45 | €13,533 | €53,516 | +€39,983 | +295% |
| Taxes | 450/3 | €11,533 | €53,516 | +€41,983 | +364% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €198,655 | €256,406 | +€57,750 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,334 | €15,220 | -€115 | -0.7% |
| Other operating charges | 640/8 | €1,575 | €2,022 | +€447 | +28.4% |
| Gross operating margin | 9900 | €34,218 | €203,391 | +€169,173 | +494% |
| Operating profit (loss) | 9901 | €17,309 | €186,149 | +€168,840 | +975% |
| Financial income | 75/76B | €85,874 | €72,787 | -€13,087 | -15.2% |
| Recurring financial income | 75 | €85,874 | €72,787 | -€13,087 | -15.2% |
| Financial charges | 65/66B | €1,813 | €1,766 | -€47 | -2.6% |
| Recurring financial charges | 65 | €1,813 | €1,766 | -€47 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €101,369 | €257,170 | +€155,801 | +154% |
| Income taxes | 67/77 | €14,865 | €69,820 | +€54,955 | +370% |
| Profit (loss) for the period | 9904 | €86,504 | €187,351 | +€100,846 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €86,504 | €187,351 | +€100,846 | +117% |
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 25 October 2026 via checked.be.