NATURE-ELLE: what changed
NATURE-ELLE
Largest movements
- Stocks and contracts -€1,534
down €1,534 (-33.9%), from €4,527 to €2,993
- Cash -€1,224
down €1,224 (-37.7%), from €3,249 to €2,025
mainly Other debts (-€2,849) and Tax, wage and social debts (-€271)
- Deferred charges and accrued income -€295
down €295 (-89.9%), from €329 to €33
- Tangible fixed assets -€116
down €116 (-33.3%), from €347 to €231
- Other debts -€2,849
down €2,849 (-50.0%), from €5,702 to €2,853
- Tax, wage and social debts -€271
down €271 (-24.3%), from €1,114 to €844
- Profit (loss) carried forward -€163
down €163 (-1.0%), from -€15,661 to -€15,824
- Trade debts +€114
up €114 (+22.6%), from €504 to €618
- Gross operating margin -€6,991
down €6,991 (-91.6%), from €7,635 to €644
- Financial charges -€227
down €227 (-46.2%), from €492 to €265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,451 | €5,283 | -€3,169 | -37.5% |
| Fixed assets | 21/28 | €347 | €231 | -€116 | -33.3% |
| Tangible fixed assets | 22/27 | €347 | €231 | -€116 | -33.3% |
| Plant, machinery and equipment | 23 | €347 | €231 | -€116 | -33.3% |
| Current assets | 29/58 | €8,104 | €5,051 | -€3,053 | -37.7% |
| Stocks and contracts in progress | 3 | €4,527 | €2,993 | -€1,534 | -33.9% |
| Stocks | 30/36 | €4,527 | €2,993 | -€1,534 | -33.9% |
| Cash at bank and in hand | 54/58 | €3,249 | €2,025 | -€1,224 | -37.7% |
| Deferred charges and accrued income | 490/1 | €329 | €33 | -€295 | -89.9% |
| Total equity and liabilities | 10/49 | €8,451 | €5,283 | -€3,169 | -37.5% |
| Equity | 10/15 | €859 | €696 | -€163 | -19.0% |
| Contributions | 10/11 | €15,900 | €15,900 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,661 | -€15,824 | -€163 | -1.0% |
| Amounts payable | 17/49 | €7,593 | €4,587 | -€3,006 | -39.6% |
| Amounts payable within one year | 42/48 | €7,593 | €4,587 | -€3,006 | -39.6% |
| Trade debts | 44 | €504 | €618 | +€114 | +22.6% |
| Suppliers | 440/4 | €504 | €618 | +€114 | +22.6% |
| Advances received on contracts in progress | 46 | €272 | €272 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,114 | €844 | -€271 | -24.3% |
| Taxes | 450/3 | €1,114 | €844 | -€271 | -24.3% |
| Other amounts payable | 47/48 | €5,702 | €2,853 | -€2,849 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €116 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €427 | +€40 | +10.2% |
| Gross operating margin | 9900 | €7,635 | €644 | -€6,991 | -91.6% |
| Operating profit (loss) | 9901 | €7,132 | €102 | -€7,031 | -98.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €492 | €265 | -€227 | -46.2% |
| Recurring financial charges | 65 | €492 | €265 | -€227 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €6,641 | -€163 | -€6,804 | |
| Profit (loss) for the period | 9904 | €6,641 | -€163 | -€6,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,641 | -€163 | -€6,804 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.