NOVUM SCIENTIFIC: what changed
NOVUM SCIENTIFIC
Largest movements
- Receivables within one year +€27,453
up €27,453 (+150%), from €18,279 to €45,731
of which Trade receivables: +€27,453
- Cash -€14,612
down €14,612 (-82.1%), from €17,794 to €3,182
mainly Receivables within one year (-€27,453) and Tax, wage and social debts (-€9,731)
- Tangible fixed assets +€2,718
up €2,718 (+95.1%), from €2,859 to €5,578
- Stocks and contracts +€2,708
up €2,708 (+115%), from €2,359 to €5,067
- Deferred charges and accrued income +€1,500
new in 2025: €1,500
- Profit (loss) carried forward +€18,032
no longer reported in 2025 (was -€18,032)
- Tax, wage and social debts -€9,731
down €9,731 (-45.6%), from €21,320 to €11,589
of which Remuneration and social security: -€15,000
- Reserves +€8,734
up €8,734 (+30.3%), from €28,821 to €37,554
- Other debts +€7,146
up €7,146 (+647%), from €1,104 to €8,250
- Trade debts -€4,752
down €4,752 (-92.6%), from €5,134 to €382
- Gross operating margin +€49,582
up €49,582, from -€13,171 to €36,410
- Taxes +€4,667
up €4,667 (+2,936%), from €159 to €4,826
- Depreciation +€400
up €400 (+29.8%), from €1,343 to €1,744
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,347 | €61,113 | +€19,766 | +47.8% |
| Fixed assets | 21/28 | €2,914 | €5,633 | +€2,718 | +93.3% |
| Tangible fixed assets | 22/27 | €2,859 | €5,578 | +€2,718 | +95.1% |
| Plant, machinery and equipment | 23 | €2,859 | €5,578 | +€2,718 | +95.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €38,432 | €55,480 | +€17,048 | +44.4% |
| Stocks and contracts in progress | 3 | €2,359 | €5,067 | +€2,708 | +115% |
| Stocks | 30/36 | €2,359 | €5,067 | +€2,708 | +115% |
| Amounts receivable within one year | 40/41 | €18,279 | €45,731 | +€27,453 | +150% |
| Trade receivables | 40 | €11,360 | €38,813 | +€27,453 | +242% |
| Other amounts receivable | 41 | €6,919 | €6,919 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,794 | €3,182 | -€14,612 | -82.1% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €41,347 | €61,113 | +€19,766 | +47.8% |
| Equity | 10/15 | €13,789 | €40,554 | +€26,765 | +194% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,821 | €37,554 | +€8,734 | +30.3% |
| Distributable reserves | 133 | €28,821 | €37,554 | +€8,734 | +30.3% |
| Profit (loss) carried forward | 14 | -€18,032 | - | +€18,032 | |
| Amounts payable | 17/49 | €27,558 | €20,559 | -€6,999 | -25.4% |
| Amounts payable within one year | 42/48 | €27,558 | €20,221 | -€7,337 | -26.6% |
| Trade debts | 44 | €5,134 | €382 | -€4,752 | -92.6% |
| Suppliers | 440/4 | €5,134 | €382 | -€4,752 | -92.6% |
| Taxes, remuneration and social security | 45 | €21,320 | €11,589 | -€9,731 | -45.6% |
| Taxes | 450/3 | €6,320 | €11,589 | +€5,269 | +83.4% |
| Remuneration and social security | 454/9 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €1,104 | €8,250 | +€7,146 | +647% |
| Accrued charges and deferred income | 492/3 | - | €338 | +€338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €1,744 | +€400 | +29.8% |
| Other operating charges | 640/8 | €1,153 | €1,196 | +€42 | +3.7% |
| Gross operating margin | 9900 | -€13,171 | €36,410 | +€49,582 | |
| Operating profit (loss) | 9901 | -€15,668 | €33,471 | +€49,139 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -98.9% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -98.9% |
| Financial charges | 65/66B | €2,233 | €1,880 | -€352 | -15.8% |
| Recurring financial charges | 65 | €2,233 | €1,880 | -€352 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,873 | €31,591 | +€49,464 | |
| Income taxes | 67/77 | €159 | €4,826 | +€4,667 | +2,936% |
| Profit (loss) for the period | 9904 | -€18,032 | €26,765 | +€44,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,032 | €26,765 | +€44,797 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.