NATELYA: 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.
NATELYA
Largest movements
- Cash +€40,353
up €40,353 (+60.8%), from €66,337 to €106,690
mainly Net result for the year (+€47,701) and Receivables within one year (+€10,592)
- Receivables within one year -€10,592
down €10,592 (-51.2%), from €20,677 to €10,085
of which Trade receivables: -€9,096
- Stocks and contracts -€9,727
down €9,727 (-14.6%), from €66,465 to €56,738
- Tangible fixed assets -€8,097
down €8,097 (-63.3%), from €12,796 to €4,699
of which Furniture and vehicles: -€7,125
- Deferred charges and accrued income +€5,154
up €5,154 (+109.7%), from €4,699 to €9,853
- Reserves +€15,200
up €15,200 (+14.8%), from €102,500 to €117,700
- Tax, wage and social debts +€5,808
up €5,808 (+122.5%), from €4,742 to €10,550
of which Remuneration and social security: +€5,808
- Trade debts -€4,821
down €4,821 (-82.6%), from €5,836 to €1,015
- Other debts +€2,502
up €2,502 (+8.3%), from €30,208 to €32,710
- Gross operating margin -€40,511
down €40,511 (-17.2%), from €235,368 to €194,856
- Taxes -€9,052
down €9,052 (-33.5%), from €27,052 to €18,000
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 | €170,974 | €188,064 | +€17,091 | +10.0% |
| Fixed assets | 21/28 | €12,796 | €4,699 | -€8,097 | -63.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €12,796 | €4,699 | -€8,097 | -63.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €9,517 | €2,392 | -€7,125 | -74.9% |
| Other tangible fixed assets | 26 | €3,279 | €2,307 | -€972 | -29.6% |
| Current assets | 29/58 | €158,178 | €183,365 | +€25,187 | +15.9% |
| Stocks and contracts in progress | 3 | €66,465 | €56,738 | -€9,727 | -14.6% |
| Stocks | 30/36 | €66,465 | €56,738 | -€9,727 | -14.6% |
| Amounts receivable within one year | 40/41 | €20,677 | €10,085 | -€10,592 | -51.2% |
| Trade receivables | 40 | €10,581 | €1,485 | -€9,096 | -86.0% |
| Other amounts receivable | 41 | €10,096 | €8,600 | -€1,497 | -14.8% |
| Cash at bank and in hand | 54/58 | €66,337 | €106,690 | +€40,353 | +60.8% |
| Deferred charges and accrued income | 490/1 | €4,699 | €9,853 | +€5,154 | +109.7% |
| Total equity and liabilities | 10/49 | €170,974 | €188,064 | +€17,091 | +10.0% |
| Equity | 10/15 | €128,588 | €143,789 | +€15,201 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €102,500 | €117,700 | +€15,200 | +14.8% |
| Distributable reserves | 133 | €102,500 | €117,700 | +€15,200 | +14.8% |
| Profit (loss) carried forward | 14 | €6,088 | €6,089 | +€1 | 0.0% |
| Amounts payable | 17/49 | €42,385 | €44,275 | +€1,890 | +4.5% |
| Amounts payable after more than one year | 17 | €1,280 | €0 | -€1,280 | -100.0% |
| Financial debts | 170/4 | €1,280 | €0 | -€1,280 | -100.0% |
| Amounts payable within one year | 42/48 | €40,786 | €44,275 | +€3,489 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €5,836 | €1,015 | -€4,821 | -82.6% |
| Suppliers | 440/4 | €5,836 | €1,015 | -€4,821 | -82.6% |
| Taxes, remuneration and social security | 45 | €4,742 | €10,550 | +€5,808 | +122.5% |
| Taxes | 450/3 | €4,200 | €4,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €542 | €6,350 | +€5,808 | +1071.1% |
| Other amounts payable | 47/48 | €30,208 | €32,710 | +€2,502 | +8.3% |
| Accrued charges and deferred income | 492/3 | €319 | €0 | -€319 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €121,094 | €120,338 | -€756 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,726 | €8,097 | -€629 | -7.2% |
| Other operating charges | 640/8 | €908 | €410 | -€498 | -54.9% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €235,368 | €194,856 | -€40,511 | -17.2% |
| Operating profit (loss) | 9901 | €104,340 | €66,012 | -€38,328 | -36.7% |
| Financial income | 75/76B | €4 | €66 | +€62 | +1618.3% |
| Recurring financial income | 75 | €4 | €66 | +€62 | +1618.3% |
| Financial charges | 65/66B | €292 | €377 | +€85 | +29.3% |
| Recurring financial charges | 65 | €292 | €377 | +€85 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €104,052 | €65,701 | -€38,352 | -36.9% |
| Income taxes | 67/77 | €27,052 | €18,000 | -€9,052 | -33.5% |
| Profit (loss) for the period | 9904 | €77,000 | €47,701 | -€29,300 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,000 | €47,701 | -€29,300 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.