Naître & Co: 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.
Naître & Co
Largest movements
- Cash +€23,504
up €23,504 (+88.6%), from €26,525 to €50,029
mainly Net result for the year (+€23,178) and Depreciation (+€2,504)
- Tangible fixed assets -€2,504
down €2,504 (-18.4%), from €13,600 to €11,096
of which Plant, machinery and equipment: -€1,831
- Receivables within one year +€1,404
up €1,404 (+100%), from €1,400 to €2,804
of which Trade receivables: +€1,404
- Receivables after one year +€1,319
up €1,319 (+5.3%), from €25,126 to €26,445
- Profit (loss) carried forward +€23,178
up €23,178 (+40.2%), from €57,620 to €80,798
- Tax, wage and social debts +€1,169
up €1,169 (+14.4%), from €8,131 to €9,299
- Gross operating margin +€3,477
up €3,477 (+11.8%), from €29,573 to €33,050
- Financial charges -€1,600
down €1,600 (-90.0%), from €1,778 to €179
- Taxes +€1,169
up €1,169 (+19.3%), from €6,045 to €7,213
- Depreciation +€605
up €605 (+31.8%), from €1,899 to €2,504
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,275 | €93,263 | +€23,987 | +34.6% |
| Fixed assets | 21/28 | €13,600 | €11,096 | -€2,504 | -18.4% |
| Tangible fixed assets | 22/27 | €13,600 | €11,096 | -€2,504 | -18.4% |
| Plant, machinery and equipment | 23 | €12,023 | €10,192 | -€1,831 | -15.2% |
| Furniture and vehicles | 24 | €1,576 | €904 | -€672 | -42.6% |
| Current assets | 29/58 | €55,675 | €82,166 | +€26,491 | +47.6% |
| Amounts receivable after more than one year | 29 | €25,126 | €26,445 | +€1,319 | +5.3% |
| Other amounts receivable | 291 | €25,126 | €26,445 | +€1,319 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,400 | €2,804 | +€1,404 | +100% |
| Trade receivables | 40 | - | €1,404 | +€1,404 | |
| Other amounts receivable | 41 | €1,400 | €1,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,525 | €50,029 | +€23,504 | +88.6% |
| Deferred charges and accrued income | 490/1 | €2,624 | €2,888 | +€264 | +10.0% |
| Total equity and liabilities | 10/49 | €69,275 | €93,263 | +€23,987 | +34.6% |
| Equity | 10/15 | €60,620 | €83,798 | +€23,178 | +38.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,620 | €80,798 | +€23,178 | +40.2% |
| Amounts payable | 17/49 | €8,655 | €9,465 | +€809 | +9.3% |
| Amounts payable within one year | 42/48 | €8,655 | €9,465 | +€809 | +9.3% |
| Trade debts | 44 | - | €165 | +€165 | |
| Suppliers | 440/4 | - | €165 | +€165 | |
| Advances received on contracts in progress | 46 | €525 | - | -€525 | |
| Taxes, remuneration and social security | 45 | €8,131 | €9,299 | +€1,169 | +14.4% |
| Taxes | 450/3 | €8,131 | €9,299 | +€1,169 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,899 | €2,504 | +€605 | +31.8% |
| Other operating charges | 640/8 | €715 | €660 | -€55 | -7.7% |
| Gross operating margin | 9900 | €29,573 | €33,050 | +€3,477 | +11.8% |
| Operating profit (loss) | 9901 | €26,959 | €29,887 | +€2,927 | +10.9% |
| Financial income | 75/76B | €622 | €684 | +€61 | +9.8% |
| Recurring financial income | 75 | €622 | €684 | +€61 | +9.8% |
| Financial charges | 65/66B | €1,778 | €179 | -€1,600 | -90.0% |
| Recurring financial charges | 65 | €1,778 | €179 | -€1,600 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €25,803 | €30,392 | +€4,588 | +17.8% |
| Income taxes | 67/77 | €6,045 | €7,213 | +€1,169 | +19.3% |
| Profit (loss) for the period | 9904 | €19,759 | €23,178 | +€3,420 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,759 | €23,178 | +€3,420 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.