NATH CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€320,577
up €320,577 (+1,469%), from €21,817 to €342,394
of which Land and buildings: +€325,283
- Cash +€76,125
up €76,125 (+200%), from €38,081 to €114,206
mainly Other debts (+€280,739) and Net result for the year (+€126,695)
- Receivables within one year +€9,601
up €9,601 (+311%), from €3,088 to €12,689
of which Trade receivables: +€9,518
- Other debts +€280,739
up €280,739 (+4,813%), from €5,832 to €286,572
- Profit (loss) carried forward +€126,695
up €126,695 (+229%), from €55,309 to €182,003
- Turnover +€76,246
up €76,246 (+57.6%), from €132,339 to €208,585
- Gross operating margin +€75,049
up €75,049 (+125%), from €60,229 to €135,278
- Depreciation +€4,777
up €4,777 (+279%), from €1,712 to €6,490
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.
Derived cash bridge
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 | €62,986 | €469,289 | +€406,303 | +645% |
| Fixed assets | 21/28 | €21,817 | €342,394 | +€320,577 | +1,469% |
| Tangible fixed assets | 22/27 | €21,817 | €342,394 | +€320,577 | +1,469% |
| Land and buildings | 22 | - | €325,283 | +€325,283 | |
| Furniture and vehicles | 24 | €21,817 | €17,111 | -€4,706 | -21.6% |
| Current assets | 29/58 | €41,169 | €126,895 | +€85,726 | +208% |
| Amounts receivable within one year | 40/41 | €3,088 | €12,689 | +€9,601 | +311% |
| Trade receivables | 40 | - | €9,518 | +€9,518 | |
| Other amounts receivable | 41 | €3,088 | €3,171 | +€83 | +2.7% |
| Cash at bank and in hand | 54/58 | €38,081 | €114,206 | +€76,125 | +200% |
| Total equity and liabilities | 10/49 | €62,986 | €469,289 | +€406,303 | +645% |
| Equity | 10/15 | €55,309 | €182,003 | +€126,695 | +229% |
| Profit (loss) carried forward | 14 | €55,309 | €182,003 | +€126,695 | +229% |
| Amounts payable | 17/49 | €7,678 | €287,286 | +€279,608 | +3,642% |
| Amounts payable within one year | 42/48 | €7,678 | €287,286 | +€279,608 | +3,642% |
| Trade debts | 44 | €1,782 | €714 | -€1,068 | -59.9% |
| Suppliers | 440/4 | €1,782 | €714 | -€1,068 | -59.9% |
| Taxes, remuneration and social security | 45 | €63 | - | -€63 | |
| Taxes | 450/3 | €63 | - | -€63 | |
| Other amounts payable | 47/48 | €5,832 | €286,572 | +€280,739 | +4,813% |
| Turnover | 70 | €132,339 | €208,585 | +€76,246 | +57.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,110 | €73,306 | +€1,196 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €6,490 | +€4,777 | +279% |
| Other operating charges | 640/8 | €3,220 | €1,533 | -€1,687 | -52.4% |
| Gross operating margin | 9900 | €60,229 | €135,278 | +€75,049 | +125% |
| Operating profit (loss) | 9901 | €55,297 | €127,255 | +€71,959 | +130% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Non-recurring financial income | 76B | €12 | - | -€12 | |
| Financial charges | 65/66B | - | €561 | +€561 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Non-recurring financial charges | 66B | - | €538 | +€538 | |
| Profit (loss) for the period before taxes | 9903 | €55,309 | €126,695 | +€71,386 | +129% |
| Profit (loss) for the period | 9904 | €55,309 | €126,695 | +€71,386 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €55,309 | €126,695 | +€71,386 | +129% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.