Natura Loci: 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.
Natura Loci
Largest movements
- Cash +€15,048
up €15,048 (+15.6%), from €96,473 to €111,521
mainly Net result for the year (+€39,095) and Depreciation (+€13,488)
- Receivables within one year -€8,934
down €8,934 (-14.9%), from €59,808 to €50,874
of which Trade receivables: -€12,708
- Deferred charges and accrued income +€6,214
up €6,214 (+3102.0%), from €200 to €6,415
- Tangible fixed assets -€4,798
down €4,798 (-10.1%), from €47,366 to €42,568
of which Other tangible fixed assets: -€2,748
- Reserves +€39,000
up €39,000 (+78.0%), from €50,000 to €89,000
- Profit (loss) carried forward -€17,405
down €17,405 (-35.3%), from €49,256 to €31,851
- Other debts -€5,121
down €5,121 (-23.3%), from €21,947 to €16,827
- Tax, wage and social debts -€5,084
down €5,084 (-15.7%), from €32,326 to €27,243
- Trade debts -€4,554
down €4,554 (-10.3%), from €44,427 to €39,873
- Gross operating margin -€34,858
down €34,858 (-33.8%), from €103,098 to €68,241
- Taxes -€6,572
down €6,572 (-30.3%), from €21,701 to €15,130
- Depreciation +€1,096
up €1,096 (+8.8%), from €12,392 to €13,488
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.
Cash bridge derived
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 | €206,017 | €212,854 | +€6,837 | +3.3% |
| Fixed assets | 21/28 | €48,366 | €43,568 | -€4,798 | -9.9% |
| Tangible fixed assets | 22/27 | €47,366 | €42,568 | -€4,798 | -10.1% |
| Plant, machinery and equipment | 23 | €68 | - | -€68 | |
| Furniture and vehicles | 24 | €26,779 | €24,797 | -€1,982 | -7.4% |
| Other tangible fixed assets | 26 | €20,519 | €17,770 | -€2,748 | -13.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €157,651 | €169,286 | +€11,635 | +7.4% |
| Stocks and contracts in progress | 3 | €1,170 | €477 | -€693 | -59.3% |
| Stocks | 30/36 | €1,170 | €477 | -€693 | -59.3% |
| Amounts receivable within one year | 40/41 | €59,808 | €50,874 | -€8,934 | -14.9% |
| Trade receivables | 40 | €59,806 | €47,099 | -€12,708 | -21.2% |
| Other amounts receivable | 41 | €1 | €3,775 | +€3,774 | +256733.3% |
| Cash at bank and in hand | 54/58 | €96,473 | €111,521 | +€15,048 | +15.6% |
| Deferred charges and accrued income | 490/1 | €200 | €6,415 | +€6,214 | +3102.0% |
| Total equity and liabilities | 10/49 | €206,017 | €212,854 | +€6,837 | +3.3% |
| Equity | 10/15 | €107,316 | €128,911 | +€21,595 | +20.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €50,000 | €89,000 | +€39,000 | +78.0% |
| Distributable reserves | 133 | €50,000 | €89,000 | +€39,000 | +78.0% |
| Profit (loss) carried forward | 14 | €49,256 | €31,851 | -€17,405 | -35.3% |
| Amounts payable | 17/49 | €98,701 | €83,943 | -€14,758 | -15.0% |
| Amounts payable within one year | 42/48 | €98,701 | €83,943 | -€14,758 | -15.0% |
| Trade debts | 44 | €44,427 | €39,873 | -€4,554 | -10.3% |
| Suppliers | 440/4 | €44,427 | €39,873 | -€4,554 | -10.3% |
| Taxes, remuneration and social security | 45 | €32,326 | €27,243 | -€5,084 | -15.7% |
| Taxes | 450/3 | €32,326 | €27,243 | -€5,084 | -15.7% |
| Other amounts payable | 47/48 | €21,947 | €16,827 | -€5,121 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,392 | €13,488 | +€1,096 | +8.8% |
| Other operating charges | 640/8 | €376 | €318 | -€57 | -15.2% |
| Gross operating margin | 9900 | €103,098 | €68,241 | -€34,858 | -33.8% |
| Operating profit (loss) | 9901 | €90,331 | €54,434 | -€35,897 | -39.7% |
| Financial income | 75/76B | €30 | €25 | -€5 | -17.3% |
| Recurring financial income | 75 | €30 | €25 | -€5 | -17.3% |
| Financial charges | 65/66B | €253 | €234 | -€20 | -7.7% |
| Recurring financial charges | 65 | €253 | €234 | -€20 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €90,107 | €54,225 | -€35,882 | -39.8% |
| Income taxes | 67/77 | €21,701 | €15,130 | -€6,572 | -30.3% |
| Profit (loss) for the period | 9904 | €68,406 | €39,095 | -€29,310 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,406 | €39,095 | -€29,310 | -42.8% |
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 12 October 2026 via checked.be.