Nature et Moi: 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.
Nature et Moi
Largest movements
- Tangible fixed assets -€11,771
down €11,771 (-23.9%), from €49,250 to €37,479
of which Furniture and vehicles: -€8,167
- Deferred charges and accrued income +€10,169
up €10,169 (+1,593%), from €639 to €10,808
- Receivables within one year +€8,619
up €8,619 (+40.0%), from €21,524 to €30,143
of which Trade receivables: +€7,926
- Cash +€7,417
up €7,417 (+25.1%), from €29,508 to €36,925
mainly Other debts (+€32,322) and Net result for the year (+€29,273)
- Other debts +€32,322
new in 2025: €32,322
- Debts after one year -€9,630
down €9,630 (-49.0%), from €19,641 to €10,011
- Reserves -€9,177
down €9,177 (-23.9%), from €38,449 to €29,273
- Tax, wage and social debts +€2,137
up €2,137 (+32.2%), from €6,637 to €8,775
- Trade debts -€1,731
down €1,731 (-41.4%), from €4,184 to €2,453
- Gross operating margin -€4,508
down €4,508 (-7.8%), from €57,819 to €53,311
- Taxes -€2,525
down €2,525 (-23.7%), from €10,671 to €8,146
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 | €102,847 | €116,290 | +€13,443 | +13.1% |
| Fixed assets | 21/28 | €51,176 | €38,414 | -€12,762 | -24.9% |
| Intangible fixed assets | 21 | €1,869 | €878 | -€992 | -53.1% |
| Tangible fixed assets | 22/27 | €49,250 | €37,479 | -€11,771 | -23.9% |
| Plant, machinery and equipment | 23 | €18,003 | €14,787 | -€3,215 | -17.9% |
| Furniture and vehicles | 24 | €27,554 | €19,388 | -€8,167 | -29.6% |
| Other tangible fixed assets | 26 | €3,693 | €3,304 | -€389 | -10.5% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €51,671 | €77,876 | +€26,205 | +50.7% |
| Amounts receivable within one year | 40/41 | €21,524 | €30,143 | +€8,619 | +40.0% |
| Trade receivables | 40 | €15,363 | €23,288 | +€7,926 | +51.6% |
| Other amounts receivable | 41 | €6,161 | €6,854 | +€693 | +11.2% |
| Cash at bank and in hand | 54/58 | €29,508 | €36,925 | +€7,417 | +25.1% |
| Deferred charges and accrued income | 490/1 | €639 | €10,808 | +€10,169 | +1,593% |
| Total equity and liabilities | 10/49 | €102,847 | €116,290 | +€13,443 | +13.1% |
| Equity | 10/15 | €58,449 | €49,273 | -€9,177 | -15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,449 | €29,273 | -€9,177 | -23.9% |
| Distributable reserves | 133 | €38,449 | €29,273 | -€9,177 | -23.9% |
| Amounts payable | 17/49 | €44,398 | €67,017 | +€22,620 | +50.9% |
| Amounts payable after more than one year | 17 | €19,641 | €10,011 | -€9,630 | -49.0% |
| Financial debts | 170/4 | €19,641 | €10,011 | -€9,630 | -49.0% |
| Amounts payable within one year | 42/48 | €24,757 | €57,006 | +€32,249 | +130% |
| Current portion of amounts payable after more than one year | 42 | €9,262 | €9,630 | +€367 | +4.0% |
| Financial debts | 43 | €3,809 | €3,826 | +€18 | +0.5% |
| Credit institutions | 430/8 | €3,809 | €3,826 | +€18 | +0.5% |
| Trade debts | 44 | €4,184 | €2,453 | -€1,731 | -41.4% |
| Suppliers | 440/4 | €4,184 | €2,453 | -€1,731 | -41.4% |
| Advances received on contracts in progress | 46 | €865 | - | -€865 | |
| Taxes, remuneration and social security | 45 | €6,637 | €8,775 | +€2,137 | +32.2% |
| Taxes | 450/3 | €6,637 | €8,775 | +€2,137 | +32.2% |
| Other amounts payable | 47/48 | - | €32,322 | +€32,322 | |
| Non-recurring operating income | 76A | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,829 | €13,180 | +€352 | +2.7% |
| Other operating charges | 640/8 | €853 | €695 | -€158 | -18.5% |
| Gross operating margin | 9900 | €57,819 | €53,311 | -€4,508 | -7.8% |
| Operating profit (loss) | 9901 | €44,138 | €39,436 | -€4,702 | -10.7% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,459 | €2,018 | -€441 | -17.9% |
| Recurring financial charges | 65 | €2,459 | €2,018 | -€441 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €41,684 | €37,419 | -€4,265 | -10.2% |
| Income taxes | 67/77 | €10,671 | €8,146 | -€2,525 | -23.7% |
| Profit (loss) for the period | 9904 | €31,013 | €29,273 | -€1,740 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,013 | €29,273 | -€1,740 | -5.6% |
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.