NATHIRIS COMFORT: what changed
What changed
NATHIRIS COMFORT
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€94,290
2024 · €29,066+€65,224
Equity
€375,855
2024 · €281,565+€94,290
Cash
€43,185
2024 · €21,116+€22,069
Balance sheet total
€1.0m
2024 · €801,168+€223,456
Largest movements
Assets
- Receivables within one year +€120,036
up €120,036 (+125%), from €96,376 to €216,412
of which Other amounts receivable: +€88,273
- Tangible fixed assets +€81,210
up €81,210 (+12.0%), from €677,287 to €758,496
of which Furniture and vehicles: +€66,789
- Cash +€22,069
up €22,069 (+105%), from €21,116 to €43,185
mainly Net result for the year (+€94,290) and Depreciation (+€53,109)
Equity and liabilities
- Reserves +€94,290
up €94,290 (+34.2%), from €275,365 to €369,655
- Debts after one year +€40,254
up €40,254 (+9.3%), from €433,332 to €473,586
- Tax, wage and social debts +€38,263
up €38,263 (+427%), from €8,952 to €47,216
of which Taxes: +€26,663
- Current portion of long-term debt +€21,551
up €21,551 (+40.5%), from €53,195 to €74,746
- Trade debts +€18,301
up €18,301 (+85.4%), from €21,434 to €39,735
Income statement
- Gross operating margin +€108,921
up €108,921 (+47.9%), from €227,499 to €336,420
- Taxes +€23,665
up €23,665 (+97.1%), from €24,365 to €48,030
- Depreciation +€15,749
up €15,749 (+42.2%), from €37,360 to €53,109
- Staff costs +€7,562
up €7,562 (+6.3%), from €119,174 to €126,737
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.
Result 2024
€29,066
Gross operating margin
+€108,921
Staff costs
-€7,562
Depreciation
-€15,749
Write-downs
-€534
Other operating charges
+€2,749
Other operating items
+€1,486
Financial income
+€1,682
Financial charges
-€2,104
Taxes
-€23,665
Result 2025
€94,290
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€85,299
Investment
-€134,319
Financing
+€71,089
Cash 2024
€21,116
From operations (derived)
+€85,299
Net result for the year
+€94,290
Depreciation
+€53,109
Receivables within one year
-€120,036
Deferred charges and accrued income
-€141
Trade debts
+€18,301
Tax, wage and social debts
+€38,263
Accrued charges and deferred income
+€1,513
Investment (derived)
-€134,319
Investment in fixed assets (net)
-€134,319
Financing
+€71,089
Debts after one year
+€40,254
Current portion of long-term debt
+€21,551
Short-term financial debts
+€9,283
Cash 2025
€43,185
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €801,168 | €1,024,624 | +€223,456 | +27.9% |
| Fixed assets | 21/28 | €677,535 | €758,744 | +€81,210 | +12.0% |
| Tangible fixed assets | 22/27 | €677,287 | €758,496 | +€81,210 | +12.0% |
| Land and buildings | 22 | €614,711 | €622,759 | +€8,048 | +1.3% |
| Plant, machinery and equipment | 23 | €1,605 | €7,977 | +€6,372 | +397% |
| Furniture and vehicles | 24 | €60,972 | €127,761 | +€66,789 | +110% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €123,633 | €265,880 | +€142,247 | +115% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,376 | €216,412 | +€120,036 | +125% |
| Trade receivables | 40 | €82,048 | €113,811 | +€31,763 | +38.7% |
| Other amounts receivable | 41 | €14,327 | €102,601 | +€88,273 | +616% |
| Cash at bank and in hand | 54/58 | €21,116 | €43,185 | +€22,069 | +105% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,283 | +€141 | +12.4% |
| Total equity and liabilities | 10/49 | €801,168 | €1,024,624 | +€223,456 | +27.9% |
| Equity | 10/15 | €281,565 | €375,855 | +€94,290 | +33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €275,365 | €369,655 | +€94,290 | +34.2% |
| Distributable reserves | 133 | €275,365 | €369,655 | +€94,290 | +34.2% |
| Amounts payable | 17/49 | €519,603 | €648,769 | +€129,166 | +24.9% |
| Amounts payable after more than one year | 17 | €433,332 | €473,586 | +€40,254 | +9.3% |
| Financial debts | 170/4 | €433,332 | €473,586 | +€40,254 | +9.3% |
| Amounts payable within one year | 42/48 | €85,581 | €172,980 | +€87,399 | +102% |
| Current portion of amounts payable after more than one year | 42 | €53,195 | €74,746 | +€21,551 | +40.5% |
| Financial debts | 43 | - | €9,283 | +€9,283 | |
| Credit institutions | 430/8 | - | €9,283 | +€9,283 | |
| Trade debts | 44 | €21,434 | €39,735 | +€18,301 | +85.4% |
| Suppliers | 440/4 | €21,434 | €39,735 | +€18,301 | +85.4% |
| Advances received on contracts in progress | 46 | €2,000 | €2,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,952 | €47,216 | +€38,263 | +427% |
| Taxes | 450/3 | €7,929 | €34,592 | +€26,663 | +336% |
| Remuneration and social security | 454/9 | €1,023 | €12,623 | +€11,600 | +1,134% |
| Accrued charges and deferred income | 492/3 | €691 | €2,204 | +€1,513 | +219% |
| Remuneration, social security and pensions | 62 | €119,174 | €126,737 | +€7,562 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,360 | €53,109 | +€15,749 | +42.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€534 | - | +€534 | |
| Other operating charges | 640/8 | €5,650 | €2,901 | -€2,749 | -48.7% |
| Non-recurring operating charges | 66A | €5,309 | €3,823 | -€1,486 | -28.0% |
| Gross operating margin | 9900 | €227,499 | €336,420 | +€108,921 | +47.9% |
| Operating profit (loss) | 9901 | €60,539 | €149,850 | +€89,311 | +148% |
| Financial income | 75/76B | €4,261 | €5,943 | +€1,682 | +39.5% |
| Recurring financial income | 75 | €4,261 | €5,943 | +€1,682 | +39.5% |
| Financial charges | 65/66B | €11,369 | €13,473 | +€2,104 | +18.5% |
| Recurring financial charges | 65 | €11,369 | €13,473 | +€2,104 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €53,431 | €142,320 | +€88,889 | +166% |
| Income taxes | 67/77 | €24,365 | €48,030 | +€23,665 | +97.1% |
| Profit (loss) for the period | 9904 | €29,066 | €94,290 | +€65,224 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €29,066 | €94,290 | +€65,224 | +224% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.