ESPACE-NATURE: 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.
ESPACE-NATURE
Largest movements
- Tangible fixed assets -€6,719
down €6,719 (-15.0%), from €44,856 to €38,136
of which Plant, machinery and equipment: -€3,643
- Stocks and contracts -€5,275
down €5,275 (-23.5%), from €22,400 to €17,125
of which Contracts in progress: -€7,775
- Cash +€4,010
up €4,010 (+3196.3%), from €125 to €4,135
mainly Depreciation (+€19,719) and Trade debts (+€13,025)
- Deferred charges and accrued income -€1,142
down €1,142 (-54.5%), from €2,094 to €952
- Trade debts +€13,025
up €13,025 (+48.7%), from €26,770 to €39,795
- Other debts -€9,998
no longer reported in 2025 (was €9,998)
- Debts after one year -€6,219
no longer reported in 2025 (was €6,219)
- Tax, wage and social debts -€4,642
no longer reported in 2025 (was €4,642)
of which Remuneration and social security: -€4,243
- Current portion of long-term debt -€1,866
down €1,866 (-23.1%), from €8,085 to €6,219
- Gross operating margin +€7,105
up €7,105 (+28.2%), from €25,199 to €32,304
- Other operating charges +€4,454
up €4,454 (+291.5%), from €1,528 to €5,981
- Depreciation +€2,164
up €2,164 (+12.3%), from €17,556 to €19,719
- Financial charges +€1,455
up €1,455 (+28.8%), from €5,054 to €6,509
- Taxes -€399
no longer reported in 2025 (was €399)
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 | €104,537 | €94,921 | -€9,616 | -9.2% |
| Fixed assets | 21/28 | €45,464 | €38,744 | -€6,719 | -14.8% |
| Tangible fixed assets | 22/27 | €44,856 | €38,136 | -€6,719 | -15.0% |
| Plant, machinery and equipment | 23 | €19,877 | €16,234 | -€3,643 | -18.3% |
| Furniture and vehicles | 24 | €24,979 | €21,903 | -€3,076 | -12.3% |
| Financial fixed assets | 28 | €608 | €608 | = | 0.0% |
| Current assets | 29/58 | €59,073 | €56,176 | -€2,897 | -4.9% |
| Stocks and contracts in progress | 3 | €22,400 | €17,125 | -€5,275 | -23.5% |
| Stocks | 30/36 | €600 | €3,100 | +€2,500 | +416.7% |
| Contracts in progress | 37 | €21,800 | €14,025 | -€7,775 | -35.7% |
| Amounts receivable within one year | 40/41 | €34,401 | €33,912 | -€490 | -1.4% |
| Trade receivables | 40 | €32,585 | €33,382 | +€797 | +2.4% |
| Other amounts receivable | 41 | €1,816 | €529 | -€1,287 | -70.8% |
| Current investments | 50/53 | €52 | €52 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €125 | €4,135 | +€4,010 | +3196.3% |
| Deferred charges and accrued income | 490/1 | €2,094 | €952 | -€1,142 | -54.5% |
| Total equity and liabilities | 10/49 | €104,537 | €94,921 | -€9,616 | -9.2% |
| Equity | 10/15 | €23,825 | €23,919 | +€94 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,365 | €3,459 | +€94 | +2.8% |
| Amounts payable | 17/49 | €80,712 | €71,001 | -€9,710 | -12.0% |
| Amounts payable after more than one year | 17 | €6,219 | - | -€6,219 | |
| Financial debts | 170/4 | €6,219 | - | -€6,219 | |
| Amounts payable within one year | 42/48 | €74,493 | €71,001 | -€3,491 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €8,085 | €6,219 | -€1,866 | -23.1% |
| Financial debts | 43 | €24,997 | €24,987 | -€10 | 0.0% |
| Credit institutions | 430/8 | €24,997 | €24,987 | -€10 | 0.0% |
| Trade debts | 44 | €26,770 | €39,795 | +€13,025 | +48.7% |
| Suppliers | 440/4 | €26,770 | €39,795 | +€13,025 | +48.7% |
| Taxes, remuneration and social security | 45 | €4,642 | - | -€4,642 | |
| Taxes | 450/3 | €399 | - | -€399 | |
| Remuneration and social security | 454/9 | €4,243 | - | -€4,243 | |
| Other amounts payable | 47/48 | €9,998 | - | -€9,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,556 | €19,719 | +€2,164 | +12.3% |
| Other operating charges | 640/8 | €1,528 | €5,981 | +€4,454 | +291.5% |
| Gross operating margin | 9900 | €25,199 | €32,304 | +€7,105 | +28.2% |
| Operating profit (loss) | 9901 | €6,116 | €6,603 | +€487 | +8.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,054 | €6,509 | +€1,455 | +28.8% |
| Recurring financial charges | 65 | €5,054 | €6,509 | +€1,455 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €1,062 | €94 | -€968 | -91.1% |
| Income taxes | 67/77 | €399 | - | -€399 | |
| Profit (loss) for the period | 9904 | €662 | €94 | -€568 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €662 | €94 | -€568 | -85.8% |
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 9 October 2026 via checked.be.