NATH ART & SERVICES: what changed
NATH ART & SERVICES
Largest movements
- Receivables within one year +€12,112
up €12,112 (+39.3%), from €30,801 to €42,913
of which Trade receivables: +€10,835
- Cash +€5,020
up €5,020 (+6.8%), from €74,190 to €79,210
mainly Net result for the year (+€15,639) and Trade debts (+€1,538)
- Profit (loss) carried forward +€15,639
up €15,639 (+43.5%), from -€35,969 to -€20,329
- Trade debts +€1,538
up €1,538 (+305%), from €505 to €2,043
- Gross operating margin +€1,211
up €1,211 (+6.3%), from €19,229 to €20,440
- Taxes +€386
up €386 (+8.9%), from €4,337 to €4,723
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,768 | €122,900 | +€17,132 | +16.2% |
| Fixed assets | 21/28 | €777 | €777 | = | 0.0% |
| Tangible fixed assets | 22/27 | €777 | €777 | = | 0.0% |
| Furniture and vehicles | 24 | €777 | €777 | = | 0.0% |
| Current assets | 29/58 | €104,992 | €122,123 | +€17,132 | +16.3% |
| Amounts receivable within one year | 40/41 | €30,801 | €42,913 | +€12,112 | +39.3% |
| Trade receivables | 40 | €30,801 | €41,636 | +€10,835 | +35.2% |
| Other amounts receivable | 41 | - | €1,277 | +€1,277 | |
| Cash at bank and in hand | 54/58 | €74,190 | €79,210 | +€5,020 | +6.8% |
| Total equity and liabilities | 10/49 | €105,768 | €122,900 | +€17,132 | +16.2% |
| Equity | 10/15 | €103,471 | €119,111 | +€15,639 | +15.1% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,969 | -€20,329 | +€15,639 | +43.5% |
| Amounts payable | 17/49 | €2,297 | €3,789 | +€1,492 | +65.0% |
| Amounts payable within one year | 42/48 | €2,297 | €3,789 | +€1,492 | +65.0% |
| Trade debts | 44 | €505 | €2,043 | +€1,538 | +305% |
| Suppliers | 440/4 | €505 | €2,043 | +€1,538 | +305% |
| Taxes, remuneration and social security | 45 | €1,430 | €1,385 | -€46 | -3.2% |
| Taxes | 450/3 | €1,430 | €1,385 | -€46 | -3.2% |
| Other amounts payable | 47/48 | €361 | €361 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | - | -€151 | |
| Gross operating margin | 9900 | €19,229 | €20,440 | +€1,211 | +6.3% |
| Operating profit (loss) | 9901 | €19,078 | €20,440 | +€1,362 | +7.1% |
| Financial income | 75/76B | €0 | €9 | +€8 | +3,626% |
| Recurring financial income | 75 | €0 | €9 | +€8 | +3,626% |
| Financial charges | 65/66B | €75 | €87 | +€11 | +14.8% |
| Recurring financial charges | 65 | €75 | €87 | +€11 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €19,003 | €20,362 | +€1,359 | +7.2% |
| Income taxes | 67/77 | €4,337 | €4,723 | +€386 | +8.9% |
| Profit (loss) for the period | 9904 | €14,666 | €15,639 | +€974 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,666 | €15,639 | +€974 | +6.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.