NATURALIA: 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.
NATURALIA
Largest movements
- Tangible fixed assets -€24,076
down €24,076 (-33.4%), from €71,986 to €47,910
of which Furniture and vehicles: -€23,342
- Receivables within one year +€12,352
up €12,352 (+34.3%), from €36,011 to €48,363
of which Trade receivables: +€6,623
- Cash +€8,726
up €8,726 (+46.3%), from €18,830 to €27,556
mainly Depreciation (+€24,076) and Tax, wage and social debts (+€2,507)
- Debts after one year -€8,201
down €8,201 (-76.3%), from €10,750 to €2,549
- Tax, wage and social debts +€2,507
up €2,507 (+12.1%), from €20,649 to €23,156
of which Taxes: +€3,578
- Trade debts +€2,015
up €2,015 (+65.9%), from €3,056 to €5,070
- Other debts +€1,600
new in 2025: €1,600
- Profit (loss) carried forward -€1,585
down €1,585 (-2.3%), from €69,214 to €67,629
- Gross operating margin -€13,758
down €13,758 (-7.9%), from €174,857 to €161,099
- Staff costs -€11,932
down €11,932 (-8.3%), from €143,484 to €131,552
- Depreciation -€7,139
down €7,139 (-22.9%), from €31,215 to €24,076
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 | €134,935 | €131,660 | -€3,275 | -2.4% |
| Fixed assets | 21/28 | €75,106 | €51,030 | -€24,076 | -32.1% |
| Tangible fixed assets | 22/27 | €71,986 | €47,910 | -€24,076 | -33.4% |
| Plant, machinery and equipment | 23 | €1,172 | €438 | -€734 | -62.6% |
| Furniture and vehicles | 24 | €70,813 | €47,471 | -€23,342 | -33.0% |
| Financial fixed assets | 28 | €3,120 | €3,120 | = | 0.0% |
| Current assets | 29/58 | €59,830 | €80,631 | +€20,801 | +34.8% |
| Amounts receivable within one year | 40/41 | €36,011 | €48,363 | +€12,352 | +34.3% |
| Trade receivables | 40 | €23,452 | €30,075 | +€6,623 | +28.2% |
| Other amounts receivable | 41 | €12,559 | €18,288 | +€5,729 | +45.6% |
| Cash at bank and in hand | 54/58 | €18,830 | €27,556 | +€8,726 | +46.3% |
| Deferred charges and accrued income | 490/1 | €4,989 | €4,712 | -€277 | -5.6% |
| Total equity and liabilities | 10/49 | €134,935 | €131,660 | -€3,275 | -2.4% |
| Equity | 10/15 | €84,098 | €82,514 | -€1,585 | -1.9% |
| Contributions | 10/11 | €6,245 | €6,245 | = | 0.0% |
| Reserves | 13 | €8,640 | €8,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €6,640 | €6,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,214 | €67,629 | -€1,585 | -2.3% |
| Amounts payable | 17/49 | €50,837 | €49,146 | -€1,691 | -3.3% |
| Amounts payable after more than one year | 17 | €10,750 | €2,549 | -€8,201 | -76.3% |
| Financial debts | 170/4 | €10,750 | €2,549 | -€8,201 | -76.3% |
| Amounts payable within one year | 42/48 | €40,087 | €46,597 | +€6,510 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €16,383 | €16,771 | +€388 | +2.4% |
| Trade debts | 44 | €3,056 | €5,070 | +€2,015 | +65.9% |
| Suppliers | 440/4 | €3,056 | €5,070 | +€2,015 | +65.9% |
| Taxes, remuneration and social security | 45 | €20,649 | €23,156 | +€2,507 | +12.1% |
| Taxes | 450/3 | €10,545 | €14,122 | +€3,578 | +33.9% |
| Remuneration and social security | 454/9 | €10,104 | €9,033 | -€1,071 | -10.6% |
| Other amounts payable | 47/48 | - | €1,600 | +€1,600 | |
| Non-recurring operating income | 76A | €0 | €282 | +€282 | +256,618% |
| Remuneration, social security and pensions | 62 | €143,484 | €131,552 | -€11,932 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,215 | €24,076 | -€7,139 | -22.9% |
| Other operating charges | 640/8 | €863 | €1,962 | +€1,099 | +127% |
| Non-recurring operating charges | 66A | €428 | €502 | +€74 | +17.4% |
| Gross operating margin | 9900 | €174,857 | €161,099 | -€13,758 | -7.9% |
| Operating profit (loss) | 9901 | -€1,132 | €3,008 | +€4,140 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,514 | €1,123 | -€391 | -25.8% |
| Recurring financial charges | 65 | €1,514 | €1,123 | -€391 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,646 | €1,885 | +€4,531 | |
| Income taxes | 67/77 | €1,361 | €1,870 | +€508 | +37.3% |
| Profit (loss) for the period | 9904 | -€4,007 | €15 | +€4,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,007 | €15 | +€4,023 |
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 17 October 2026 via checked.be.