NATURALYS: 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.
NATURALYS
Largest movements
- Tangible fixed assets -€16,902
down €16,902 (-17.0%), from €99,380 to €82,478
of which Leasing and similar rights: -€25,177
- Cash -€8,913
down €8,913 (-60.2%), from €14,807 to €5,894
mainly Debts after one year (-€20,095) and Contributions, distributions and other (-€10,000)
- Deferred charges and accrued income +€8,590
up €8,590 (+76.4%), from €11,244 to €19,834
- Receivables within one year -€7,430
down €7,430 (-4.6%), from €161,644 to €154,214
- Debts after one year -€20,095
down €20,095 (-22.3%), from €90,069 to €69,974
- Trade debts -€4,093
down €4,093 (-40.4%), from €10,143 to €6,050
- Gross operating margin -€33,685
down €33,685 (-16.9%), from €198,859 to €165,174
- Staff costs -€9,184
down €9,184 (-7.1%), from €129,992 to €120,809
- Taxes -€8,496
down €8,496 (-55.1%), from €15,410 to €6,914
- Financial income +€6,262
up €6,262 (+269.0%), from €2,328 to €8,590
- Depreciation -€3,534
down €3,534 (-11.6%), from €30,423 to €26,889
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 | €287,438 | €262,782 | -€24,656 | -8.6% |
| Fixed assets | 21/28 | €99,743 | €82,841 | -€16,902 | -16.9% |
| Tangible fixed assets | 22/27 | €99,380 | €82,478 | -€16,902 | -17.0% |
| Furniture and vehicles | 24 | €2,936 | €11,211 | +€8,275 | +281.8% |
| Leasing and similar rights | 25 | €96,443 | €71,266 | -€25,177 | -26.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €187,695 | €179,942 | -€7,753 | -4.1% |
| Amounts receivable within one year | 40/41 | €161,644 | €154,214 | -€7,430 | -4.6% |
| Other amounts receivable | 41 | €161,644 | €154,214 | -€7,430 | -4.6% |
| Cash at bank and in hand | 54/58 | €14,807 | €5,894 | -€8,913 | -60.2% |
| Deferred charges and accrued income | 490/1 | €11,244 | €19,834 | +€8,590 | +76.4% |
| Total equity and liabilities | 10/49 | €287,438 | €262,782 | -€24,656 | -8.6% |
| Equity | 10/15 | €178,985 | €181,038 | +€2,053 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,525 | €160,578 | +€2,053 | +1.3% |
| Amounts payable | 17/49 | €108,453 | €81,744 | -€26,708 | -24.6% |
| Amounts payable after more than one year | 17 | €90,069 | €69,974 | -€20,095 | -22.3% |
| Financial debts | 170/4 | €90,069 | €69,974 | -€20,095 | -22.3% |
| Amounts payable within one year | 42/48 | €18,384 | €11,771 | -€6,613 | -36.0% |
| Trade debts | 44 | €10,143 | €6,050 | -€4,093 | -40.4% |
| Suppliers | 440/4 | €10,143 | €6,050 | -€4,093 | -40.4% |
| Taxes, remuneration and social security | 45 | €8,241 | €5,721 | -€2,520 | -30.6% |
| Taxes | 450/3 | €7,129 | €5,721 | -€1,408 | -19.8% |
| Remuneration and social security | 454/9 | €1,112 | - | -€1,112 | |
| Non-recurring operating income | 76A | - | €17,107 | +€17,107 | |
| Remuneration, social security and pensions | 62 | €129,992 | €120,809 | -€9,184 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,423 | €26,889 | -€3,534 | -11.6% |
| Other operating charges | 640/8 | €2,858 | €4,118 | +€1,260 | +44.1% |
| Gross operating margin | 9900 | €198,859 | €165,174 | -€33,685 | -16.9% |
| Operating profit (loss) | 9901 | €35,586 | €13,359 | -€22,227 | -62.5% |
| Financial income | 75/76B | €2,328 | €8,590 | +€6,262 | +269.0% |
| Recurring financial income | 75 | €2,328 | €8,590 | +€6,262 | +269.0% |
| Financial charges | 65/66B | €3,065 | €2,981 | -€84 | -2.8% |
| Recurring financial charges | 65 | €3,065 | €2,981 | -€84 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €34,848 | €18,967 | -€15,881 | -45.6% |
| Income taxes | 67/77 | €15,410 | €6,914 | -€8,496 | -55.1% |
| Profit (loss) for the period | 9904 | €19,438 | €12,053 | -€7,385 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,438 | €12,053 | -€7,385 | -38.0% |
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 9 October 2026 via checked.be.