NATUS: 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.
NATUS
Largest movements
- Stocks and contracts -€395,607
no longer reported in 2024 (was €395,607)
- Cash +€142,206
up €142,206 (+108.3%), from €131,251 to €273,457
- Receivables within one year -€21,817
down €21,817 (-67.9%), from €32,146 to €10,329
of which Trade receivables: -€24,384
- Tangible fixed assets +€10,687
up €10,687 (+721.4%), from €1,482 to €12,169
- Short-term financial debts -€150,410
no longer reported in 2024 (was €150,410)
- Profit (loss) carried forward -€55,228
down €55,228 (-29.4%), from €187,817 to €132,589
- Trade debts -€41,793
down €41,793 (-76.7%), from €54,486 to €12,693
- Current portion of long-term debt -€15,000
no longer reported in 2024 (was €15,000)
- Gross operating margin -€95,642
down €95,642, from €69,023 to -€26,618
- Taxes -€18,676
down €18,676 (-99.6%), from €18,748 to €71
- Financial charges +€9,251
up €9,251 (+75.2%), from €12,300 to €21,551
- Other operating charges -€978
down €978 (-46.4%), from €2,105 to €1,127
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,059 | €296,155 | -€267,904 | -47.5% |
| Fixed assets | 21/28 | €1,682 | €12,369 | +€10,687 | +635.6% |
| Tangible fixed assets | 22/27 | €1,482 | €12,169 | +€10,687 | +721.4% |
| Furniture and vehicles | 24 | €1,482 | €12,169 | +€10,687 | +721.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €562,377 | €283,786 | -€278,591 | -49.5% |
| Stocks and contracts in progress | 3 | €395,607 | - | -€395,607 | |
| Stocks | 30/36 | €395,607 | - | -€395,607 | |
| Amounts receivable within one year | 40/41 | €32,146 | €10,329 | -€21,817 | -67.9% |
| Trade receivables | 40 | €25,666 | €1,283 | -€24,384 | -95.0% |
| Other amounts receivable | 41 | €6,479 | €9,047 | +€2,567 | +39.6% |
| Cash at bank and in hand | 54/58 | €131,251 | €273,457 | +€142,206 | +108.3% |
| Deferred charges and accrued income | 490/1 | €3,374 | - | -€3,374 | |
| Total equity and liabilities | 10/49 | €564,059 | €296,155 | -€267,904 | -47.5% |
| Equity | 10/15 | €338,690 | €283,462 | -€55,228 | -16.3% |
| Contributions | 10/11 | €30,504 | €30,504 | = | 0.0% |
| Reserves | 13 | €120,369 | €120,369 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,050 | €3,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,050 | €3,050 | = | 0.0% |
| Distributable reserves | 133 | €117,319 | €117,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,817 | €132,589 | -€55,228 | -29.4% |
| Amounts payable | 17/49 | €225,369 | €12,693 | -€212,676 | -94.4% |
| Amounts payable within one year | 42/48 | €225,369 | €12,693 | -€212,676 | -94.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Financial debts | 43 | €150,410 | - | -€150,410 | |
| Credit institutions | 430/8 | €150,410 | - | -€150,410 | |
| Trade debts | 44 | €54,486 | €12,693 | -€41,793 | -76.7% |
| Suppliers | 440/4 | €54,486 | €12,693 | -€41,793 | -76.7% |
| Taxes, remuneration and social security | 45 | €5,473 | - | -€5,473 | |
| Taxes | 450/3 | €5,473 | - | -€5,473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,443 | €2,422 | -€21 | -0.9% |
| Other operating charges | 640/8 | €2,105 | €1,127 | -€978 | -46.4% |
| Gross operating margin | 9900 | €69,023 | -€26,618 | -€95,642 | |
| Operating profit (loss) | 9901 | €64,475 | -€30,167 | -€94,643 | |
| Financial income | 75/76B | €300 | €238 | -€62 | -20.7% |
| Recurring financial income | 75 | €300 | €238 | -€62 | -20.7% |
| Financial charges | 65/66B | €12,300 | €21,551 | +€9,251 | +75.2% |
| Recurring financial charges | 65 | €12,300 | €21,551 | +€9,251 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | €52,475 | -€51,481 | -€103,956 | |
| Income taxes | 67/77 | €18,748 | €71 | -€18,676 | -99.6% |
| Profit (loss) for the period | 9904 | €33,727 | -€51,552 | -€85,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,727 | -€51,552 | -€85,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.