NATH CONCEPT: 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.
NATH CONCEPT
Largest movements
- Receivables within one year -€41,629
down €41,629 (-49.8%), from €83,629 to €42,000
- Cash -€3,401
down €3,401 (-71.8%), from €4,738 to €1,337
mainly Debts within one year (-€46,949) and Stocks and contracts (-€1,500)
- Tangible fixed assets -€1,500
down €1,500 (-11.1%), from €13,500 to €12,000
- Stocks and contracts +€1,500
up €1,500 (+6.5%), from €23,045 to €24,545
- Debts within one year -€46,949
down €46,949 (-44.4%), from €105,748 to €58,800
- Profit (loss) carried forward +€1,919
up €1,919 (+150%), from €1,283 to €3,202
- Gross operating margin -€22,501
down €22,501 (-85.9%), from €26,193 to €3,692
- Turnover -€6,983
down €6,983 (-1.9%), from €358,190 to €351,208
From the 2014 result to the 2015 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 2014 and 2015 balance sheets and the 2015 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,632 | €80,602 | -€45,030 | -35.8% |
| Fixed assets | 21/28 | €14,220 | €12,720 | -€1,500 | -10.5% |
| Tangible fixed assets | 22/27 | €13,500 | €12,000 | -€1,500 | -11.1% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €111,412 | €67,882 | -€43,530 | -39.1% |
| Stocks and contracts in progress | 3 | €23,045 | €24,545 | +€1,500 | +6.5% |
| Amounts receivable within one year | 40/41 | €83,629 | €42,000 | -€41,629 | -49.8% |
| Cash at bank and in hand | 54/58 | €4,738 | €1,337 | -€3,401 | -71.8% |
| Total equity and liabilities | 10/49 | €125,632 | €80,602 | -€45,030 | -35.8% |
| Equity | 10/15 | €19,883 | €21,802 | +€1,919 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,283 | €3,202 | +€1,919 | +150% |
| Amounts payable | 17/49 | €105,748 | €58,800 | -€46,949 | -44.4% |
| Amounts payable within one year | 42/48 | €105,748 | €58,800 | -€46,949 | -44.4% |
| Trade debts | 44 | €93,331 | €57,856 | -€35,475 | -38.0% |
| Turnover | 70 | €358,190 | €351,208 | -€6,983 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Gross operating margin | 9900 | €26,193 | €3,692 | -€22,501 | -85.9% |
| Operating profit (loss) | 9901 | -€309 | €1,972 | +€2,280 | |
| Recurring financial income | 75 | €2 | €1 | -€1 | -44.9% |
| Recurring financial charges | 65 | €21 | €54 | +€33 | +155% |
| Profit (loss) for the period before taxes | 9903 | €1,283 | €1,919 | +€636 | +49.5% |
| Profit (loss) for the period | 9904 | €1,283 | €1,919 | +€636 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,283 | €1,919 | +€636 | +49.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.