NATURALYA: 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.
NATURALYA
Largest movements
- Tangible fixed assets -€8,711
down €8,711 (-3.1%), from €277,803 to €269,092
- Stocks and contracts +€6,991
up €6,991 (+9.8%), from €71,249 to €78,240
- Receivables within one year -€5,882
down €5,882 (-84.6%), from €6,955 to €1,073
- Debts after one year -€11,746
down €11,746 (-6.6%), from €178,617 to €166,871
- Other debts +€5,774
up €5,774 (+5.3%), from €108,114 to €113,888
- Gross operating margin +€7,417
up €7,417 (+41.1%), from €18,042 to €25,459
- Taxes +€1,627
up €1,627 (+681%), from €239 to €1,866
- Other operating charges -€1,301
down €1,301 (-42.5%), from €3,065 to €1,764
- Depreciation +€353
up €353 (+4.1%), from €8,711 to €9,064
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 | €360,262 | €353,587 | -€6,674 | -1.9% |
| Fixed assets | 21/28 | €277,803 | €271,218 | -€6,585 | -2.4% |
| Intangible fixed assets | 21 | - | €2,126 | +€2,126 | |
| Tangible fixed assets | 22/27 | €277,803 | €269,092 | -€8,711 | -3.1% |
| Land and buildings | 22 | €277,803 | €269,092 | -€8,711 | -3.1% |
| Current assets | 29/58 | €82,459 | €82,370 | -€89 | -0.1% |
| Stocks and contracts in progress | 3 | €71,249 | €78,240 | +€6,991 | +9.8% |
| Stocks | 30/36 | €71,249 | €78,240 | +€6,991 | +9.8% |
| Amounts receivable within one year | 40/41 | €6,955 | €1,073 | -€5,882 | -84.6% |
| Trade receivables | 40 | €6,955 | €1,073 | -€5,882 | -84.6% |
| Cash at bank and in hand | 54/58 | €3,114 | €1,853 | -€1,261 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,203 | +€62 | +5.4% |
| Total equity and liabilities | 10/49 | €360,262 | €353,587 | -€6,674 | -1.9% |
| Equity | 10/15 | €18,278 | €21,456 | +€3,178 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€322 | €2,856 | +€3,178 | |
| Amounts payable | 17/49 | €341,984 | €332,131 | -€9,853 | -2.9% |
| Amounts payable after more than one year | 17 | €178,617 | €166,871 | -€11,746 | -6.6% |
| Financial debts | 170/4 | €178,617 | €166,871 | -€11,746 | -6.6% |
| Amounts payable within one year | 42/48 | €137,986 | €142,766 | +€4,781 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €12,705 | €12,996 | +€291 | +2.3% |
| Financial debts | 43 | €716 | €1,304 | +€589 | +82.3% |
| Credit institutions | 430/8 | €716 | €1,304 | +€589 | +82.3% |
| Trade debts | 44 | €6,137 | €4,732 | -€1,406 | -22.9% |
| Suppliers | 440/4 | €6,137 | €4,732 | -€1,406 | -22.9% |
| Advances received on contracts in progress | 46 | €2,928 | €4,034 | +€1,105 | +37.8% |
| Taxes, remuneration and social security | 45 | €7,386 | €5,813 | -€1,573 | -21.3% |
| Taxes | 450/3 | €7,386 | €5,813 | -€1,573 | -21.3% |
| Other amounts payable | 47/48 | €108,114 | €113,888 | +€5,774 | +5.3% |
| Accrued charges and deferred income | 492/3 | €25,381 | €22,494 | -€2,887 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,711 | €9,064 | +€353 | +4.1% |
| Other operating charges | 640/8 | €3,065 | €1,764 | -€1,301 | -42.5% |
| Gross operating margin | 9900 | €18,042 | €25,459 | +€7,417 | +41.1% |
| Operating profit (loss) | 9901 | €6,266 | €14,630 | +€8,365 | +134% |
| Financial income | 75/76B | €117 | €2 | -€115 | -98.0% |
| Recurring financial income | 75 | €117 | €2 | -€115 | -98.0% |
| Financial charges | 65/66B | €9,831 | €9,588 | -€243 | -2.5% |
| Recurring financial charges | 65 | €9,831 | €9,588 | -€243 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,449 | €5,045 | +€8,493 | |
| Income taxes | 67/77 | €239 | €1,866 | +€1,627 | +681% |
| Profit (loss) for the period | 9904 | -€3,688 | €3,178 | +€6,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,688 | €3,178 | +€6,866 |
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 25 October 2026 via checked.be.