Elementics Natural: 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.
Elementics Natural
Largest movements
- Receivables within one year +€6,808
up €6,808 (+17.7%), from €38,385 to €45,193
- Tangible fixed assets -€3,772
down €3,772 (-91.7%), from €4,114 to €342
- Stocks and contracts +€3,495
up €3,495 (+10.2%), from €34,209 to €37,704
- Intangible fixed assets -€2,960
down €2,960 (-75.1%), from €3,940 to €979
- Trade debts +€14,748
up €14,748 (+46.4%), from €31,798 to €46,547
- Debts after one year -€13,253
no longer reported in 2025 (was €13,253)
- Other debts +€8,917
up €8,917 (+26.4%), from €33,777 to €42,694
- Current portion of long-term debt -€8,131
down €8,131 (-38.0%), from €21,384 to €13,253
- Profit (loss) carried forward +€2,622
up €2,622 (+4.7%), from -€56,052 to -€53,430
- Staff costs -€32,249
down €32,249 (-77.5%), from €41,599 to €9,350
- Gross operating margin -€22,353
down €22,353 (-59.0%), from €37,879 to €15,526
- Depreciation -€5,336
down €5,336 (-62.2%), from €8,586 to €3,249
- Financial income +€3,451
up €3,451 (+50299.4%), from €7 to €3,457
of which Non-recurring financial income: +€3,454
- Other operating charges -€1,370
down €1,370 (-79.0%), from €1,735 to €365
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 | €83,824 | €86,859 | +€3,035 | +3.6% |
| Fixed assets | 21/28 | €8,053 | €1,321 | -€6,732 | -83.6% |
| Intangible fixed assets | 21 | €3,940 | €979 | -€2,960 | -75.1% |
| Tangible fixed assets | 22/27 | €4,114 | €342 | -€3,772 | -91.7% |
| Furniture and vehicles | 24 | €4,114 | €342 | -€3,772 | -91.7% |
| Current assets | 29/58 | €75,771 | €85,538 | +€9,767 | +12.9% |
| Stocks and contracts in progress | 3 | €34,209 | €37,704 | +€3,495 | +10.2% |
| Stocks | 30/36 | €34,209 | €37,704 | +€3,495 | +10.2% |
| Amounts receivable within one year | 40/41 | €38,385 | €45,193 | +€6,808 | +17.7% |
| Trade receivables | 40 | €38,385 | €45,193 | +€6,808 | +17.7% |
| Cash at bank and in hand | 54/58 | €3,176 | €2,640 | -€536 | -16.9% |
| Total equity and liabilities | 10/49 | €83,824 | €86,859 | +€3,035 | +3.6% |
| Equity | 10/15 | -€27,480 | -€24,858 | +€2,622 | +9.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €21,072 | €21,072 | = | 0.0% |
| Distributable reserves | 133 | €21,072 | €21,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,052 | -€53,430 | +€2,622 | +4.7% |
| Amounts payable | 17/49 | €111,304 | €111,717 | +€413 | +0.4% |
| Amounts payable after more than one year | 17 | €13,253 | - | -€13,253 | |
| Financial debts | 170/4 | €13,253 | - | -€13,253 | |
| Amounts payable within one year | 42/48 | €98,051 | €111,717 | +€13,666 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €21,384 | €13,253 | -€8,131 | -38.0% |
| Trade debts | 44 | €31,798 | €46,547 | +€14,748 | +46.4% |
| Suppliers | 440/4 | €31,798 | €46,547 | +€14,748 | +46.4% |
| Taxes, remuneration and social security | 45 | €11,091 | €9,224 | -€1,868 | -16.8% |
| Taxes | 450/3 | €6,172 | €7,838 | +€1,666 | +27.0% |
| Remuneration and social security | 454/9 | €4,919 | €1,385 | -€3,534 | -71.8% |
| Other amounts payable | 47/48 | €33,777 | €42,694 | +€8,917 | +26.4% |
| Remuneration, social security and pensions | 62 | €41,599 | €9,350 | -€32,249 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €3,249 | -€5,336 | -62.2% |
| Other operating charges | 640/8 | €1,735 | €365 | -€1,370 | -79.0% |
| Gross operating margin | 9900 | €37,879 | €15,526 | -€22,353 | -59.0% |
| Operating profit (loss) | 9901 | -€14,041 | €2,562 | +€16,602 | |
| Financial income | 75/76B | €7 | €3,457 | +€3,451 | +50299.4% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -52.2% |
| Non-recurring financial income | 76B | - | €3,454 | +€3,454 | |
| Financial charges | 65/66B | €4,006 | €3,200 | -€807 | -20.1% |
| Recurring financial charges | 65 | €4,006 | €3,200 | -€807 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,040 | €2,819 | +€20,860 | |
| Income taxes | 67/77 | €477 | €198 | -€279 | -58.5% |
| Profit (loss) for the period | 9904 | -€18,517 | €2,622 | +€21,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,517 | €2,622 | +€21,139 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.