DIS NATURA: 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.
DIS NATURA
Largest movements
- Stocks and contracts -€97,116
down €97,116 (-33.2%), from €292,663 to €195,546
- Receivables within one year -€56,312
down €56,312 (-36.6%), from €153,941 to €97,629
of which Trade receivables: -€83,230
- Cash +€11,739
new in 2025: €11,739
mainly Stocks and contracts (+€97,116) and Receivables within one year (+€56,312)
- Other debts -€69,523
down €69,523 (-79.5%), from €87,436 to €17,914
- Profit (loss) carried forward -€64,820
down €64,820, from €44,377 to -€20,443
- Trade debts +€45,504
up €45,504 (+108%), from €42,290 to €87,794
- Tax, wage and social debts -€33,444
down €33,444 (-34.5%), from €96,817 to €63,373
of which Taxes: -€25,420
- Short-term financial debts -€22,654
down €22,654 (-66.8%), from €33,926 to €11,273
- Gross operating margin -€54,787
down €54,787 (-53.9%), from €101,735 to €46,948
- Staff costs +€29,321
up €29,321 (+37.5%), from €78,180 to €107,501
- Financial charges -€3,849
down €3,849 (-69.1%), from €5,569 to €1,720
- Taxes -€2,739
down €2,739 (-67.0%), from €4,089 to €1,350
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 | €447,527 | €304,973 | -€142,554 | -31.9% |
| Fixed assets | 21/28 | €924 | - | -€924 | |
| Tangible fixed assets | 22/27 | €924 | - | -€924 | |
| Plant, machinery and equipment | 23 | €924 | - | -€924 | |
| Current assets | 29/58 | €446,603 | €304,973 | -€141,630 | -31.7% |
| Stocks and contracts in progress | 3 | €292,663 | €195,546 | -€97,116 | -33.2% |
| Stocks | 30/36 | €292,663 | €195,546 | -€97,116 | -33.2% |
| Amounts receivable within one year | 40/41 | €153,941 | €97,629 | -€56,312 | -36.6% |
| Trade receivables | 40 | €129,433 | €46,203 | -€83,230 | -64.3% |
| Other amounts receivable | 41 | €24,508 | €51,426 | +€26,918 | +110% |
| Cash at bank and in hand | 54/58 | - | €11,739 | +€11,739 | |
| Deferred charges and accrued income | 490/1 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €447,527 | €304,973 | -€142,554 | -31.9% |
| Equity | 10/15 | €187,057 | €122,237 | -€64,820 | -34.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €124,130 | €124,130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €122,275 | €122,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,377 | -€20,443 | -€64,820 | |
| Amounts payable | 17/49 | €260,470 | €182,735 | -€77,734 | -29.8% |
| Amounts payable within one year | 42/48 | €260,470 | €182,735 | -€77,734 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,382 | +€2,382 | |
| Financial debts | 43 | €33,926 | €11,273 | -€22,654 | -66.8% |
| Credit institutions | 430/8 | €33,926 | €11,273 | -€22,654 | -66.8% |
| Trade debts | 44 | €42,290 | €87,794 | +€45,504 | +108% |
| Suppliers | 440/4 | €42,290 | €87,794 | +€45,504 | +108% |
| Taxes, remuneration and social security | 45 | €96,817 | €63,373 | -€33,444 | -34.5% |
| Taxes | 450/3 | €78,454 | €53,035 | -€25,420 | -32.4% |
| Remuneration and social security | 454/9 | €18,363 | €10,339 | -€8,024 | -43.7% |
| Other amounts payable | 47/48 | €87,436 | €17,914 | -€69,523 | -79.5% |
| Remuneration, social security and pensions | 62 | €78,180 | €107,501 | +€29,321 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €924 | -€491 | -34.7% |
| Other operating charges | 640/8 | €816 | €974 | +€158 | +19.4% |
| Gross operating margin | 9900 | €101,735 | €46,948 | -€54,787 | -53.9% |
| Operating profit (loss) | 9901 | €21,324 | -€62,451 | -€83,774 | |
| Financial income | 75/76B | €43 | €701 | +€658 | +1,547% |
| Recurring financial income | 75 | €43 | €701 | +€658 | +1,547% |
| Financial charges | 65/66B | €5,569 | €1,720 | -€3,849 | -69.1% |
| Recurring financial charges | 65 | €5,569 | €1,720 | -€3,849 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €15,797 | -€63,470 | -€79,267 | |
| Income taxes | 67/77 | €4,089 | €1,350 | -€2,739 | -67.0% |
| Profit (loss) for the period | 9904 | €11,708 | -€64,820 | -€76,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,708 | -€64,820 | -€76,528 |
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 31 October 2026 via checked.be.