NVM BUSINESS SERVICES: 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.
NVM BUSINESS SERVICES
Largest movements
- Receivables within one year -€8,585
down €8,585 (-70.2%), from €12,229 to €3,644
- Cash -€8,129
down €8,129 (-77.3%), from €10,510 to €2,382
mainly Net result for the year (-€10,608) and Tax, wage and social debts (-€9,242)
- Deferred charges and accrued income +€619
up €619 (+1,558%), from €40 to €659
- Tangible fixed assets -€366
down €366 (-41.1%), from €890 to €524
- Profit (loss) carried forward -€10,608
down €10,608, from €6,296 to -€4,312
- Tax, wage and social debts -€9,242
down €9,242 (-75.4%), from €12,260 to €3,018
of which Taxes: -€10,342
- Other debts +€4,293
up €4,293 (+726%), from €592 to €4,884
- Trade debts -€904
down €904 (-59.4%), from €1,522 to €618
- Gross operating margin -€18,174
down €18,174, from €8,784 to -€9,390
- Taxes -€1,761
down €1,761 (-100%), from €1,761 to €0
- Financial charges +€417
up €417 (+1,203%), from €35 to €452
- Depreciation +€158
up €158 (+76.0%), from €208 to €366
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 | €23,669 | €7,208 | -€16,461 | -69.5% |
| Fixed assets | 21/28 | €890 | €524 | -€366 | -41.1% |
| Tangible fixed assets | 22/27 | €890 | €524 | -€366 | -41.1% |
| Furniture and vehicles | 24 | €890 | €524 | -€366 | -41.1% |
| Current assets | 29/58 | €22,779 | €6,684 | -€16,095 | -70.7% |
| Amounts receivable within one year | 40/41 | €12,229 | €3,644 | -€8,585 | -70.2% |
| Trade receivables | 40 | €12,229 | €3,644 | -€8,585 | -70.2% |
| Cash at bank and in hand | 54/58 | €10,510 | €2,382 | -€8,129 | -77.3% |
| Deferred charges and accrued income | 490/1 | €40 | €659 | +€619 | +1,558% |
| Total equity and liabilities | 10/49 | €23,669 | €7,208 | -€16,461 | -69.5% |
| Equity | 10/15 | €9,296 | -€1,312 | -€10,608 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,296 | -€4,312 | -€10,608 | |
| Amounts payable | 17/49 | €14,374 | €8,521 | -€5,853 | -40.7% |
| Amounts payable within one year | 42/48 | €14,374 | €8,521 | -€5,853 | -40.7% |
| Trade debts | 44 | €1,522 | €618 | -€904 | -59.4% |
| Suppliers | 440/4 | €1,522 | €618 | -€904 | -59.4% |
| Taxes, remuneration and social security | 45 | €12,260 | €3,018 | -€9,242 | -75.4% |
| Taxes | 450/3 | €12,260 | €1,918 | -€10,342 | -84.4% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €592 | €4,884 | +€4,293 | +726% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €366 | +€158 | +76.0% |
| Other operating charges | 640/8 | €484 | €400 | -€84 | -17.3% |
| Gross operating margin | 9900 | €8,784 | -€9,390 | -€18,174 | |
| Operating profit (loss) | 9901 | €8,091 | -€10,157 | -€18,248 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €35 | €452 | +€417 | +1,203% |
| Recurring financial charges | 65 | €35 | €452 | +€417 | +1,203% |
| Profit (loss) for the period before taxes | 9903 | €8,056 | -€10,608 | -€18,665 | |
| Income taxes | 67/77 | €1,761 | €0 | -€1,761 | -100% |
| Profit (loss) for the period | 9904 | €6,296 | -€10,608 | -€16,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,296 | -€10,608 | -€16,904 |
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 27 October 2026 via checked.be.