NATEZA: 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.
NATEZA
Largest movements
- Tangible fixed assets +€37,375
up €37,375 (+15.5%), from €241,171 to €278,546
of which Furniture and vehicles: +€32,916
- Deferred charges and accrued income -€14,262
down €14,262 (-94.6%), from €15,077 to €815
- Receivables within one year +€14,137
up €14,137 (+66.6%), from €21,213 to €35,350
of which Trade receivables: +€10,510
- Debts after one year +€26,885
up €26,885 (+15.5%), from €173,844 to €200,729
- Short-term financial debts +€6,199
up €6,199 (+47.7%), from €13,004 to €19,203
- Trade debts +€4,953
new in 2024: €4,953
- Current portion of long-term debt +€3,899
up €3,899 (+18.7%), from €20,896 to €24,795
- Gross operating margin +€90,486
up €90,486 (+170.0%), from €53,229 to €143,715
- Staff costs +€77,487
up €77,487 (+311.6%), from €24,869 to €102,356
- Purchases and services -€49,854
down €49,854 (-20.3%), from €245,478 to €195,624
- Turnover +€40,632
up €40,632 (+13.6%), from €298,707 to €339,339
- Financial charges +€6,007
up €6,007 (+59.3%), from €10,135 to €16,142
of which Non-recurring financial charges: +€5,774
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.
Cash bridge derived
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 | €278,580 | €318,124 | +€39,544 | +14.2% |
| Fixed assets | 21/28 | €241,260 | €278,635 | +€37,375 | +15.5% |
| Tangible fixed assets | 22/27 | €241,171 | €278,546 | +€37,375 | +15.5% |
| Land and buildings | 22 | €171,707 | €166,313 | -€5,394 | -3.1% |
| Plant, machinery and equipment | 23 | €51,704 | €61,557 | +€9,853 | +19.1% |
| Furniture and vehicles | 24 | €17,760 | €50,676 | +€32,916 | +185.3% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €37,320 | €39,489 | +€2,169 | +5.8% |
| Amounts receivable within one year | 40/41 | €21,213 | €35,350 | +€14,137 | +66.6% |
| Trade receivables | 40 | €2,282 | €12,792 | +€10,510 | +460.6% |
| Other amounts receivable | 41 | €18,931 | €22,558 | +€3,627 | +19.2% |
| Cash at bank and in hand | 54/58 | €1,030 | €3,324 | +€2,294 | +222.7% |
| Deferred charges and accrued income | 490/1 | €15,077 | €815 | -€14,262 | -94.6% |
| Total equity and liabilities | 10/49 | €278,580 | €318,124 | +€39,544 | +14.2% |
| Equity | 10/15 | €70,048 | €68,144 | -€1,904 | -2.7% |
| Contributions | 10/11 | €62,965 | €62,965 | = | 0.0% |
| Capital | 10 | €62,965 | €62,965 | = | 0.0% |
| Issued capital | 100 | €62,965 | €62,965 | = | 0.0% |
| Reserves | 13 | €16,946 | €16,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,043 | €3,043 | = | 0.0% |
| Legal reserve | 130 | €3,043 | €3,043 | = | 0.0% |
| Distributable reserves | 133 | €13,903 | €13,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,863 | -€11,767 | -€1,904 | -19.3% |
| Amounts payable | 17/49 | €208,532 | €249,980 | +€41,448 | +19.9% |
| Amounts payable after more than one year | 17 | €173,844 | €200,729 | +€26,885 | +15.5% |
| Financial debts | 170/4 | €173,844 | €200,729 | +€26,885 | +15.5% |
| Amounts payable within one year | 42/48 | €34,688 | €49,251 | +€14,563 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €20,896 | €24,795 | +€3,899 | +18.7% |
| Financial debts | 43 | €13,004 | €19,203 | +€6,199 | +47.7% |
| Credit institutions | 430/8 | €13,004 | €19,203 | +€6,199 | +47.7% |
| Trade debts | 44 | - | €4,953 | +€4,953 | |
| Suppliers | 440/4 | - | €4,953 | +€4,953 | |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €788 | - | -€788 | |
| Turnover | 70 | €298,707 | €339,339 | +€40,632 | +13.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €245,478 | €195,624 | -€49,854 | -20.3% |
| Remuneration, social security and pensions | 62 | €24,869 | €102,356 | +€77,487 | +311.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,723 | €19,540 | -€183 | -0.9% |
| Other operating charges | 640/8 | €2,490 | €4,470 | +€1,980 | +79.5% |
| Gross operating margin | 9900 | €53,229 | €143,715 | +€90,486 | +170.0% |
| Operating profit (loss) | 9901 | €6,147 | €17,349 | +€11,202 | +182.2% |
| Financial income | 75/76B | €10 | €15 | +€5 | +50.0% |
| Recurring financial income | 75 | €10 | €15 | +€5 | +50.0% |
| Financial charges | 65/66B | €10,135 | €16,142 | +€6,007 | +59.3% |
| Recurring financial charges | 65 | €10,135 | €10,368 | +€233 | +2.3% |
| Non-recurring financial charges | 66B | - | €5,774 | +€5,774 | |
| Profit (loss) for the period before taxes | 9903 | -€3,978 | €1,222 | +€5,200 | |
| Income taxes | 67/77 | €7,111 | €3,126 | -€3,985 | -56.0% |
| Profit (loss) for the period | 9904 | -€11,089 | -€1,904 | +€9,185 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,089 | -€1,904 | +€9,185 | +82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.