NATIVE BUSINESS: 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.
NATIVE BUSINESS
Largest movements
- Cash -€4,430
down €4,430 (-20.0%), from €22,109 to €17,679
mainly Tax, wage and social debts (-€10,967) and Receivables after one year (-€3,467)
- Receivables after one year +€3,467
new in 2024: €3,467
- Receivables within one year -€2,651
down €2,651 (-11.5%), from €23,039 to €20,389
of which Trade receivables: -€5,875
- Tax, wage and social debts -€10,967
down €10,967 (-56.2%), from €19,510 to €8,543
of which Taxes: -€10,713
- Reserves +€8,500
up €8,500 (+86.7%), from €9,800 to €18,300
- Trade debts -€995
down €995 (-56.3%), from €1,767 to €772
- Gross operating margin -€5,404
down €5,404 (-29.4%), from €18,384 to €12,980
- Purchases and services +€5,065
up €5,065 (+7.9%), from €63,749 to €68,814
- Taxes -€586
down €586 (-12.0%), from €4,889 to €4,303
- Financial income +€193
up €193 (+379%), from €51 to €244
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.
Derived cash bridge
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 | €45,149 | €41,535 | -€3,614 | -8.0% |
| Current assets | 29/58 | €45,149 | €41,535 | -€3,614 | -8.0% |
| Amounts receivable after more than one year | 29 | - | €3,467 | +€3,467 | |
| Other amounts receivable | 291 | - | €3,467 | +€3,467 | |
| Amounts receivable within one year | 40/41 | €23,039 | €20,389 | -€2,651 | -11.5% |
| Trade receivables | 40 | €12,278 | €6,403 | -€5,875 | -47.9% |
| Other amounts receivable | 41 | €10,761 | €13,986 | +€3,225 | +30.0% |
| Cash at bank and in hand | 54/58 | €22,109 | €17,679 | -€4,430 | -20.0% |
| Total equity and liabilities | 10/49 | €45,149 | €41,535 | -€3,614 | -8.0% |
| Equity | 10/15 | €23,105 | €31,763 | +€8,658 | +37.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,800 | €18,300 | +€8,500 | +86.7% |
| Distributable reserves | 133 | €9,800 | €18,300 | +€8,500 | +86.7% |
| Profit (loss) carried forward | 14 | €905 | €1,063 | +€158 | +17.5% |
| Amounts payable | 17/49 | €22,044 | €9,771 | -€12,273 | -55.7% |
| Amounts payable within one year | 42/48 | €22,044 | €9,684 | -€12,360 | -56.1% |
| Trade debts | 44 | €1,767 | €772 | -€995 | -56.3% |
| Suppliers | 440/4 | €1,767 | €772 | -€995 | -56.3% |
| Taxes, remuneration and social security | 45 | €19,510 | €8,543 | -€10,967 | -56.2% |
| Taxes | 450/3 | €19,140 | €8,428 | -€10,713 | -56.0% |
| Remuneration and social security | 454/9 | €370 | €116 | -€254 | -68.7% |
| Other amounts payable | 47/48 | €766 | €368 | -€398 | -51.9% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,749 | €68,814 | +€5,065 | +7.9% |
| Gross operating margin | 9900 | €18,384 | €12,980 | -€5,404 | -29.4% |
| Operating profit (loss) | 9901 | €18,384 | €12,980 | -€5,404 | -29.4% |
| Financial income | 75/76B | €51 | €244 | +€193 | +379% |
| Recurring financial income | 75 | €51 | €244 | +€193 | +379% |
| Financial charges | 65/66B | €256 | €263 | +€7 | +2.6% |
| Recurring financial charges | 65 | €256 | €263 | +€7 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €18,179 | €12,961 | -€5,218 | -28.7% |
| Income taxes | 67/77 | €4,889 | €4,303 | -€586 | -12.0% |
| Profit (loss) for the period | 9904 | €13,290 | €8,658 | -€4,632 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,290 | €8,658 | -€4,632 | -34.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.