NATURE & TOIT: 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 & TOIT
Largest movements
- Receivables within one year +€70,296
up €70,296 (+340%), from €20,668 to €90,964
of which Trade receivables: +€39,237
- Tangible fixed assets -€7,347
down €7,347 (-20.8%), from €35,336 to €27,989
of which Furniture and vehicles: -€6,000
- Deferred charges and accrued income +€2,794
new in 2025: €2,794
- Trade debts +€39,747
new in 2025: €39,747
- Profit (loss) carried forward +€23,033
up €23,033 (+68.2%), from €33,758 to €56,792
- Tax, wage and social debts +€7,675
up €7,675 (+89.7%), from €8,552 to €16,227
of which Taxes: +€5,829
- Debts after one year -€4,185
down €4,185 (-55.8%), from €7,504 to €3,319
- Staff costs +€45,889
up €45,889 (+364%), from €12,602 to €58,491
- Gross operating margin +€35,849
up €35,849 (+61.1%), from €58,624 to €94,473
- Depreciation +€5,121
up €5,121 (+230%), from €2,225 to €7,347
- Taxes -€2,723
down €2,723 (-31.8%), from €8,552 to €5,829
- Financial income +€1,328
up €1,328 (+243%), from €546 to €1,874
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 | €58,741 | €125,519 | +€66,778 | +114% |
| Fixed assets | 21/28 | €35,336 | €27,989 | -€7,347 | -20.8% |
| Tangible fixed assets | 22/27 | €35,336 | €27,989 | -€7,347 | -20.8% |
| Plant, machinery and equipment | 23 | €5,352 | €4,006 | -€1,347 | -25.2% |
| Furniture and vehicles | 24 | €29,984 | €23,984 | -€6,000 | -20.0% |
| Current assets | 29/58 | €23,405 | €97,530 | +€74,124 | +317% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,668 | €90,964 | +€70,296 | +340% |
| Trade receivables | 40 | €6,136 | €45,373 | +€39,237 | +639% |
| Other amounts receivable | 41 | €14,532 | €45,591 | +€31,059 | +214% |
| Cash at bank and in hand | 54/58 | €1,237 | €2,272 | +€1,034 | +83.6% |
| Deferred charges and accrued income | 490/1 | - | €2,794 | +€2,794 | |
| Total equity and liabilities | 10/49 | €58,741 | €125,519 | +€66,778 | +114% |
| Equity | 10/15 | €38,758 | €61,792 | +€23,033 | +59.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,758 | €56,792 | +€23,033 | +68.2% |
| Amounts payable | 17/49 | €19,983 | €63,727 | +€43,745 | +219% |
| Amounts payable after more than one year | 17 | €7,504 | €3,319 | -€4,185 | -55.8% |
| Financial debts | 170/4 | €7,504 | €3,319 | -€4,185 | -55.8% |
| Amounts payable within one year | 42/48 | €12,479 | €60,159 | +€47,680 | +382% |
| Current portion of amounts payable after more than one year | 42 | €3,927 | €4,185 | +€258 | +6.6% |
| Trade debts | 44 | - | €39,747 | +€39,747 | |
| Suppliers | 440/4 | - | €39,747 | +€39,747 | |
| Taxes, remuneration and social security | 45 | €8,552 | €16,227 | +€7,675 | +89.7% |
| Taxes | 450/3 | €8,552 | €14,382 | +€5,829 | +68.2% |
| Remuneration and social security | 454/9 | - | €1,845 | +€1,845 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €12,602 | €58,491 | +€45,889 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,225 | €7,347 | +€5,121 | +230% |
| Other operating charges | 640/8 | €824 | €445 | -€379 | -46.0% |
| Gross operating margin | 9900 | €58,624 | €94,473 | +€35,849 | +61.1% |
| Operating profit (loss) | 9901 | €42,973 | €28,190 | -€14,783 | -34.4% |
| Financial income | 75/76B | €546 | €1,874 | +€1,328 | +243% |
| Recurring financial income | 75 | €546 | €1,874 | +€1,328 | +243% |
| Financial charges | 65/66B | €1,209 | €1,202 | -€7 | -0.6% |
| Recurring financial charges | 65 | €1,209 | €1,202 | -€7 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €42,310 | €28,863 | -€13,448 | -31.8% |
| Income taxes | 67/77 | €8,552 | €5,829 | -€2,723 | -31.8% |
| Profit (loss) for the period | 9904 | €33,758 | €23,033 | -€10,725 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,758 | €23,033 | -€10,725 | -31.8% |
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.