NUOVA ERA: 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.
NUOVA ERA
Largest movements
- Stocks and contracts +€13,857
up €13,857 (+23.5%), from €59,084 to €72,942
- Tangible fixed assets -€2,082
down €2,082 (-24.8%), from €8,387 to €6,305
of which Other tangible fixed assets: -€1,419
- Receivables within one year -€997
down €997 (-42.8%), from €2,328 to €1,331
- Trade debts +€19,631
up €19,631 (+45.8%), from €42,859 to €62,490
- Profit (loss) carried forward +€15,065
up €15,065 (+28.8%), from -€52,400 to -€37,335
- Tax, wage and social debts -€11,198
down €11,198 (-60.8%), from €18,426 to €7,229
of which Remuneration and social security: -€7,204
- Accrued charges and deferred income -€10,225
down €10,225 (-100%), from €10,225 to €0
- Debts after one year -€9,888
down €9,888 (-29.1%), from €33,975 to €24,087
- Gross operating margin +€21,822
up €21,822, from -€1,784 to €20,038
- Depreciation -€3,030
down €3,030 (-59.3%), from €5,112 to €2,082
- Other operating charges +€1,106
up €1,106 (+217%), from €509 to €1,615
- Financial charges +€214
up €214 (+20.1%), from €1,062 to €1,276
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,799 | €88,578 | +€10,778 | +13.9% |
| Fixed assets | 21/28 | €15,887 | €13,805 | -€2,082 | -13.1% |
| Tangible fixed assets | 22/27 | €8,387 | €6,305 | -€2,082 | -24.8% |
| Plant, machinery and equipment | 23 | €2,533 | €1,870 | -€663 | -26.2% |
| Other tangible fixed assets | 26 | €5,853 | €4,434 | -€1,419 | -24.2% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €61,913 | €74,773 | +€12,860 | +20.8% |
| Stocks and contracts in progress | 3 | €59,084 | €72,942 | +€13,857 | +23.5% |
| Stocks | 30/36 | €59,084 | €72,942 | +€13,857 | +23.5% |
| Amounts receivable within one year | 40/41 | €2,328 | €1,331 | -€997 | -42.8% |
| Trade receivables | 40 | €2,328 | €1,331 | -€997 | -42.8% |
| Cash at bank and in hand | 54/58 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €77,799 | €88,578 | +€10,778 | +13.9% |
| Equity | 10/15 | -€33,400 | -€18,335 | +€15,065 | +45.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,400 | -€37,335 | +€15,065 | +28.8% |
| Amounts payable | 17/49 | €111,199 | €106,913 | -€4,287 | -3.9% |
| Amounts payable after more than one year | 17 | €33,975 | €24,087 | -€9,888 | -29.1% |
| Financial debts | 170/4 | €33,975 | €24,087 | -€9,888 | -29.1% |
| Amounts payable within one year | 42/48 | €66,999 | €82,826 | +€15,827 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €291 | €0 | -€291 | -100% |
| Financial debts | 43 | €4,973 | €4,608 | -€366 | -7.4% |
| Credit institutions | 430/8 | €4,973 | €4,608 | -€366 | -7.4% |
| Trade debts | 44 | €42,859 | €62,490 | +€19,631 | +45.8% |
| Suppliers | 440/4 | €42,859 | €62,490 | +€19,631 | +45.8% |
| Taxes, remuneration and social security | 45 | €18,426 | €7,229 | -€11,198 | -60.8% |
| Taxes | 450/3 | €11,223 | €7,229 | -€3,994 | -35.6% |
| Remuneration and social security | 454/9 | €7,204 | €0 | -€7,204 | -100% |
| Other amounts payable | 47/48 | €450 | €8,500 | +€8,050 | +1,788% |
| Accrued charges and deferred income | 492/3 | €10,225 | €0 | -€10,225 | -100% |
| Non-recurring operating income | 76A | €50 | €60 | +€10 | +20.9% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,112 | €2,082 | -€3,030 | -59.3% |
| Other operating charges | 640/8 | €509 | €1,615 | +€1,106 | +217% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€1,784 | €20,038 | +€21,822 | |
| Operating profit (loss) | 9901 | -€7,405 | €16,341 | +€23,746 | |
| Financial charges | 65/66B | €1,062 | €1,276 | +€214 | +20.1% |
| Recurring financial charges | 65 | €1,062 | €1,276 | +€214 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,467 | €15,065 | +€23,532 | |
| Profit (loss) for the period | 9904 | -€8,467 | €15,065 | +€23,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,467 | €15,065 | +€23,532 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.