NVS Accounting: 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.
NVS Accounting
Largest movements
- Cash +€38,287
up €38,287 (+145%), from €26,375 to €64,662
mainly Net result for the year (+€47,008) and Tax, wage and social debts (+€6,002)
- Receivables within one year +€14,088
up €14,088 (+106%), from €13,338 to €27,426
of which Trade receivables: +€14,054
- Tangible fixed assets -€5,451
down €5,451 (-3.6%), from €150,233 to €144,782
of which Land and buildings: -€3,295
- Profit (loss) carried forward +€40,136
up €40,136 (+82.7%), from €48,528 to €88,664
- Tax, wage and social debts +€6,002
up €6,002 (+72.7%), from €8,251 to €14,252
- Other operating charges -€17,445
no longer reported in 2025 (was €17,445)
- Gross operating margin +€9,676
up €9,676 (+15.7%), from €61,660 to €71,335
- Taxes +€6,040
up €6,040 (+90.8%), from €6,651 to €12,691
- Financial charges +€4,769
up €4,769 (+337%), from €1,416 to €6,185
- Depreciation +€2,101
up €2,101 (+62.7%), from €3,350 to €5,451
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 | €190,761 | €237,700 | +€46,938 | +24.6% |
| Fixed assets | 21/28 | €150,233 | €144,782 | -€5,451 | -3.6% |
| Tangible fixed assets | 22/27 | €150,233 | €144,782 | -€5,451 | -3.6% |
| Land and buildings | 22 | €144,019 | €140,723 | -€3,295 | -2.3% |
| Plant, machinery and equipment | 23 | €3,198 | €2,195 | -€1,003 | -31.4% |
| Furniture and vehicles | 24 | €3,017 | €1,864 | -€1,153 | -38.2% |
| Current assets | 29/58 | €40,528 | €92,917 | +€52,389 | +129% |
| Amounts receivable within one year | 40/41 | €13,338 | €27,426 | +€14,088 | +106% |
| Trade receivables | 40 | - | €14,054 | +€14,054 | |
| Other amounts receivable | 41 | €13,338 | €13,372 | +€34 | +0.3% |
| Cash at bank and in hand | 54/58 | €26,375 | €64,662 | +€38,287 | +145% |
| Deferred charges and accrued income | 490/1 | €814 | €829 | +€15 | +1.8% |
| Total equity and liabilities | 10/49 | €190,761 | €237,700 | +€46,938 | +24.6% |
| Equity | 10/15 | €50,028 | €90,164 | +€40,136 | +80.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,528 | €88,664 | +€40,136 | +82.7% |
| Amounts payable | 17/49 | €140,733 | €147,535 | +€6,802 | +4.8% |
| Amounts payable within one year | 42/48 | €140,733 | €147,535 | +€6,802 | +4.8% |
| Trade debts | 44 | €3,196 | €2,317 | -€880 | -27.5% |
| Suppliers | 440/4 | €3,196 | €2,317 | -€880 | -27.5% |
| Taxes, remuneration and social security | 45 | €8,251 | €14,252 | +€6,002 | +72.7% |
| Taxes | 450/3 | €8,251 | €14,252 | +€6,002 | +72.7% |
| Other amounts payable | 47/48 | €129,286 | €130,966 | +€1,680 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €5,451 | +€2,101 | +62.7% |
| Other operating charges | 640/8 | €17,445 | - | -€17,445 | |
| Gross operating margin | 9900 | €61,660 | €71,335 | +€9,676 | +15.7% |
| Operating profit (loss) | 9901 | €40,865 | €65,884 | +€25,020 | +61.2% |
| Financial charges | 65/66B | €1,416 | €6,185 | +€4,769 | +337% |
| Recurring financial charges | 65 | €1,416 | €6,185 | +€4,769 | +337% |
| Profit (loss) for the period before taxes | 9903 | €39,449 | €59,700 | +€20,251 | +51.3% |
| Income taxes | 67/77 | €6,651 | €12,691 | +€6,040 | +90.8% |
| Profit (loss) for the period | 9904 | €32,797 | €47,008 | +€14,211 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,797 | €47,008 | +€14,211 | +43.3% |
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 28 October 2026 via checked.be.