BeNatural: what changed
Two fiscal 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.
BeNatural
Largest movements
- Stocks and contracts -€22,637
down €22,637 (-17.6%), from €128,525 to €105,888
- Receivables within one year -€4,699
down €4,699 (-7.5%), from €63,045 to €58,346
of which Trade receivables: -€4,700
- Profit (loss) carried forward -€27,600
down €27,600 (-17.6%), from -€156,572 to -€184,172
- Tax, wage and social debts -€4,475
down €4,475 (-11.2%), from €39,854 to €35,379
of which Taxes: -€3,183
- Trade debts +€3,402
up €3,402 (+3.9%), from €86,956 to €90,358
- Gross operating margin -€74,165
down €74,165, from €66,652 to -€7,513
- Staff costs -€29,796
down €29,796 (-67.7%), from €44,007 to €14,211
- Write-downs +€3,833
no longer reported in 2025 (was -€3,833)
- Other operating charges +€3,232
up €3,232 (+500.7%), from €645 to €3,877
- Financial charges -€945
down €945 (-42.2%), from €2,240 to €1,295
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.
Cash bridge derived
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 | €200,859 | €172,231 | -€28,628 | -14.3% |
| Fixed assets | 21/28 | €3,543 | €2,737 | -€806 | -22.8% |
| Tangible fixed assets | 22/27 | €1,755 | €948 | -€807 | -46.0% |
| Plant, machinery and equipment | 23 | €1,703 | €948 | -€755 | -44.3% |
| Furniture and vehicles | 24 | €52 | - | -€52 | |
| Financial fixed assets | 28 | €1,789 | €1,789 | +€0 | 0.0% |
| Current assets | 29/58 | €197,316 | €169,494 | -€27,822 | -14.1% |
| Stocks and contracts in progress | 3 | €128,525 | €105,888 | -€22,637 | -17.6% |
| Stocks | 30/36 | €128,525 | €105,888 | -€22,637 | -17.6% |
| Amounts receivable within one year | 40/41 | €63,045 | €58,346 | -€4,699 | -7.5% |
| Trade receivables | 40 | €63,001 | €58,301 | -€4,700 | -7.5% |
| Other amounts receivable | 41 | €44 | €45 | +€1 | +1.9% |
| Cash at bank and in hand | 54/58 | €3,426 | €4,709 | +€1,283 | +37.4% |
| Deferred charges and accrued income | 490/1 | €2,319 | €551 | -€1,768 | -76.2% |
| Total equity and liabilities | 10/49 | €200,859 | €172,231 | -€28,628 | -14.3% |
| Equity | 10/15 | -€146,572 | -€174,172 | -€27,600 | -18.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,572 | -€184,172 | -€27,600 | -17.6% |
| Amounts payable | 17/49 | €347,431 | €346,403 | -€1,028 | -0.3% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €267,431 | €266,403 | -€1,028 | -0.4% |
| Trade debts | 44 | €86,956 | €90,358 | +€3,402 | +3.9% |
| Suppliers | 440/4 | €86,956 | €90,358 | +€3,402 | +3.9% |
| Advances received on contracts in progress | 46 | €272 | - | -€272 | |
| Taxes, remuneration and social security | 45 | €39,854 | €35,379 | -€4,475 | -11.2% |
| Taxes | 450/3 | €28,070 | €24,887 | -€3,183 | -11.3% |
| Remuneration and social security | 454/9 | €11,784 | €10,492 | -€1,292 | -11.0% |
| Other amounts payable | 47/48 | €140,349 | €140,666 | +€317 | +0.2% |
| Remuneration, social security and pensions | 62 | €44,007 | €14,211 | -€29,796 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €807 | -€193 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,833 | - | +€3,833 | |
| Other operating charges | 640/8 | €645 | €3,877 | +€3,232 | +500.7% |
| Gross operating margin | 9900 | €66,652 | -€7,513 | -€74,165 | |
| Operating profit (loss) | 9901 | €24,831 | -€26,408 | -€51,239 | |
| Financial income | 75/76B | €336 | €103 | -€233 | -69.3% |
| Recurring financial income | 75 | €336 | €103 | -€233 | -69.3% |
| Financial charges | 65/66B | €2,240 | €1,295 | -€945 | -42.2% |
| Recurring financial charges | 65 | €2,240 | €1,295 | -€945 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €22,928 | -€27,600 | -€50,528 | |
| Profit (loss) for the period | 9904 | €22,928 | -€27,600 | -€50,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,928 | -€27,600 | -€50,528 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.