NATURALIS-COSMETICS: 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.
NATURALIS-COSMETICS
Largest movements
- Receivables within one year +€221,960
up €221,960 (+18.5%), from €1.2m to €1.4m
of which Trade receivables: +€218,592
- Current investments -€201,336
down €201,336 (-100%), from €201,336 to €0
- Tangible fixed assets -€110,875
down €110,875 (-26.1%), from €424,624 to €313,749
of which Plant, machinery and equipment: -€78,308
- Stocks and contracts -€54,094
down €54,094 (-10.4%), from €519,492 to €465,398
- Profit (loss) carried forward -€189,701
down €189,701 (-115%), from -€164,797 to -€354,498
- Short-term financial debts +€100,000
new in 2025: €100,000
- Current portion of long-term debt -€79,562
down €79,562 (-89.3%), from €89,062 to €9,501
- Trade debts +€41,768
up €41,768 (+38.9%), from €107,333 to €149,102
- Gross operating margin -€125,922
down €125,922 (-29.9%), from €421,331 to €295,409
- Staff costs -€99,467
down €99,467 (-23.5%), from €423,028 to €323,561
- Depreciation -€10,239
down €10,239 (-7.3%), from €140,786 to €130,547
- Financial income -€6,968
down €6,968 (-37.2%), from €18,723 to €11,755
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 | €2,428,751 | €2,284,485 | -€144,267 | -5.9% |
| Fixed assets | 21/28 | €457,194 | €335,401 | -€121,793 | -26.6% |
| Intangible fixed assets | 21 | €28,070 | €21,652 | -€6,418 | -22.9% |
| Tangible fixed assets | 22/27 | €424,624 | €313,749 | -€110,875 | -26.1% |
| Land and buildings | 22 | €256,917 | €239,662 | -€17,255 | -6.7% |
| Plant, machinery and equipment | 23 | €142,341 | €64,034 | -€78,308 | -55.0% |
| Furniture and vehicles | 24 | €15,573 | €10,053 | -€5,520 | -35.4% |
| Leasing and similar rights | 25 | €9,793 | €0 | -€9,793 | -100% |
| Financial fixed assets | 28 | €4,500 | €0 | -€4,500 | -100% |
| Current assets | 29/58 | €1,971,557 | €1,949,084 | -€22,473 | -1.1% |
| Stocks and contracts in progress | 3 | €519,492 | €465,398 | -€54,094 | -10.4% |
| Stocks | 30/36 | €519,492 | €465,398 | -€54,094 | -10.4% |
| Amounts receivable within one year | 40/41 | €1,198,054 | €1,420,014 | +€221,960 | +18.5% |
| Trade receivables | 40 | €86,404 | €304,997 | +€218,592 | +253% |
| Other amounts receivable | 41 | €1,111,649 | €1,115,018 | +€3,368 | +0.3% |
| Current investments | 50/53 | €201,336 | €0 | -€201,336 | -100% |
| Cash at bank and in hand | 54/58 | €22,630 | €30,594 | +€7,964 | +35.2% |
| Deferred charges and accrued income | 490/1 | €30,045 | €33,077 | +€3,032 | +10.1% |
| Total equity and liabilities | 10/49 | €2,428,751 | €2,284,485 | -€144,267 | -5.9% |
| Equity | 10/15 | €1,713,160 | €1,523,459 | -€189,701 | -11.1% |
| Contributions | 10/11 | €19,080 | €19,080 | = | 0.0% |
| Reserves | 13 | €1,858,876 | €1,858,876 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,764 | €10,764 | = | 0.0% |
| Distributable reserves | 133 | €1,848,113 | €1,848,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,797 | -€354,498 | -€189,701 | -115% |
| Amounts payable | 17/49 | €715,592 | €761,026 | +€45,434 | +6.3% |
| Amounts payable after more than one year | 17 | €9,501 | €0 | -€9,501 | -100% |
| Financial debts | 170/4 | €9,501 | €0 | -€9,501 | -100% |
| Amounts payable within one year | 42/48 | €680,508 | €738,047 | +€57,539 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €89,062 | €9,501 | -€79,562 | -89.3% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €107,333 | €149,102 | +€41,768 | +38.9% |
| Suppliers | 440/4 | €107,333 | €149,102 | +€41,768 | +38.9% |
| Taxes, remuneration and social security | 45 | €76,036 | €53,791 | -€22,245 | -29.3% |
| Taxes | 450/3 | €22,758 | €39,057 | +€16,299 | +71.6% |
| Remuneration and social security | 454/9 | €53,278 | €14,735 | -€38,544 | -72.3% |
| Other amounts payable | 47/48 | €408,077 | €425,654 | +€17,577 | +4.3% |
| Accrued charges and deferred income | 492/3 | €25,583 | €22,979 | -€2,604 | -10.2% |
| Remuneration, social security and pensions | 62 | €423,028 | €323,561 | -€99,467 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,786 | €130,547 | -€10,239 | -7.3% |
| Other operating charges | 640/8 | €1,550 | €1,649 | +€98 | +6.3% |
| Gross operating margin | 9900 | €421,331 | €295,409 | -€125,922 | -29.9% |
| Operating profit (loss) | 9901 | -€144,033 | -€160,348 | -€16,314 | -11.3% |
| Financial income | 75/76B | €18,723 | €11,755 | -€6,968 | -37.2% |
| Recurring financial income | 75 | €18,723 | €11,755 | -€6,968 | -37.2% |
| Financial charges | 65/66B | €39,250 | €40,101 | +€851 | +2.2% |
| Recurring financial charges | 65 | €39,250 | €40,101 | +€851 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€164,561 | -€188,695 | -€24,134 | -14.7% |
| Income taxes | 67/77 | €236 | €1,006 | +€770 | +326% |
| Profit (loss) for the period | 9904 | -€164,797 | -€189,701 | -€24,904 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€164,797 | -€189,701 | -€24,904 | -15.1% |
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 31 October 2026 via checked.be.