NUEVA: 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.
NUEVA
Largest movements
- Cash -€20,042
down €20,042 (-42.2%), from €47,482 to €27,441
mainly Other debts (-€25,000) and Investment in fixed assets (net) (-€16,657)
- Tangible fixed assets +€8,284
up €8,284 (+83.7%), from €9,896 to €18,180
of which Furniture and vehicles: +€6,818
- Deferred charges and accrued income +€3,425
up €3,425 (+72.0%), from €4,758 to €8,183
- Stocks and contracts +€2,100
up €2,100 (+6.1%), from €34,600 to €36,700
- Trade debts +€26,451
up €26,451 (+116%), from €22,839 to €49,290
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Tax, wage and social debts -€11,758
down €11,758 (-52.4%), from €22,428 to €10,670
of which Taxes: -€8,723
- Profit (loss) carried forward +€3,268
up €3,268 (+10.5%), from €31,176 to €34,443
- Gross operating margin -€22,847
down €22,847 (-35.7%), from €64,014 to €41,167
- Staff costs +€20,005
up €20,005 (+364%), from €5,500 to €25,505
- Taxes -€17,909
down €17,909 (-69.2%), from €25,873 to €7,964
- Depreciation +€6,702
up €6,702 (+401%), from €1,671 to €8,374
- Financial income +€4,140
up €4,140 (+131%), from €3,171 to €7,311
of which Non-recurring financial income: +€4,258
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 | €138,340 | €131,300 | -€7,039 | -5.1% |
| Fixed assets | 21/28 | €10,291 | €18,575 | +€8,284 | +80.5% |
| Tangible fixed assets | 22/27 | €9,896 | €18,180 | +€8,284 | +83.7% |
| Plant, machinery and equipment | 23 | €9,896 | €11,362 | +€1,466 | +14.8% |
| Furniture and vehicles | 24 | - | €6,818 | +€6,818 | |
| Financial fixed assets | 28 | €395 | €395 | = | 0.0% |
| Current assets | 29/58 | €128,049 | €112,725 | -€15,323 | -12.0% |
| Stocks and contracts in progress | 3 | €34,600 | €36,700 | +€2,100 | +6.1% |
| Stocks | 30/36 | €34,600 | €36,700 | +€2,100 | +6.1% |
| Amounts receivable within one year | 40/41 | €41,209 | €40,402 | -€807 | -2.0% |
| Trade receivables | 40 | €9,075 | - | -€9,075 | |
| Other amounts receivable | 41 | €32,134 | €40,402 | +€8,268 | +25.7% |
| Cash at bank and in hand | 54/58 | €47,482 | €27,441 | -€20,042 | -42.2% |
| Deferred charges and accrued income | 490/1 | €4,758 | €8,183 | +€3,425 | +72.0% |
| Total equity and liabilities | 10/49 | €138,340 | €131,300 | -€7,039 | -5.1% |
| Equity | 10/15 | €68,072 | €71,340 | +€3,268 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,305 | €18,305 | = | 0.0% |
| Distributable reserves | 133 | €18,305 | €18,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,176 | €34,443 | +€3,268 | +10.5% |
| Amounts payable | 17/49 | €70,267 | €59,960 | -€10,307 | -14.7% |
| Amounts payable within one year | 42/48 | €70,267 | €59,960 | -€10,307 | -14.7% |
| Trade debts | 44 | €22,839 | €49,290 | +€26,451 | +116% |
| Suppliers | 440/4 | €22,839 | €49,290 | +€26,451 | +116% |
| Taxes, remuneration and social security | 45 | €22,428 | €10,670 | -€11,758 | -52.4% |
| Taxes | 450/3 | €19,306 | €10,583 | -€8,723 | -45.2% |
| Remuneration and social security | 454/9 | €3,122 | €87 | -€3,035 | -97.2% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Non-recurring operating income | 76A | €141 | €516 | +€376 | +267% |
| Remuneration, social security and pensions | 62 | €5,500 | €25,505 | +€20,005 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671 | €8,374 | +€6,702 | +401% |
| Other operating charges | 640/8 | €1,452 | €1,711 | +€259 | +17.8% |
| Gross operating margin | 9900 | €64,014 | €41,167 | -€22,847 | -35.7% |
| Operating profit (loss) | 9901 | €55,390 | €5,578 | -€49,812 | -89.9% |
| Financial income | 75/76B | €3,171 | €7,311 | +€4,140 | +131% |
| Recurring financial income | 75 | €3,171 | €3,053 | -€118 | -3.7% |
| Non-recurring financial income | 76B | - | €4,258 | +€4,258 | |
| Financial charges | 65/66B | €1,604 | €1,657 | +€53 | +3.3% |
| Recurring financial charges | 65 | €1,604 | €1,657 | +€53 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €56,957 | €11,232 | -€45,726 | -80.3% |
| Income taxes | 67/77 | €25,873 | €7,964 | -€17,909 | -69.2% |
| Profit (loss) for the period | 9904 | €31,085 | €3,268 | -€27,817 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,085 | €3,268 | -€27,817 | -89.5% |
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 15 October 2026 via checked.be.