NATUSPORT: 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.
NATUSPORT
Largest movements
- Tangible fixed assets -€10,658
down €10,658 (-2.4%), from €437,721 to €427,063
of which Plant, machinery and equipment: -€8,567
- Profit (loss) carried forward -€28,401
down €28,401 (-18.3%), from -€155,499 to -€183,900
- Debts after one year -€14,536
down €14,536 (-4.0%), from €359,848 to €345,312
- Other debts +€14,060
up €14,060 (+6.3%), from €222,387 to €236,447
- Current portion of long-term debt +€5,028
up €5,028 (+70.0%), from €7,187 to €12,215
- Gross operating margin -€19,975
down €19,975 (-85.9%), from €23,247 to €3,272
- Purchases and services +€13,552
new in 2025: €13,552
- Depreciation -€10,321
down €10,321 (-33.1%), from €31,141 to €20,820
- Financial charges -€2,331
down €2,331 (-23.6%), from €9,863 to €7,532
- Turnover +€2,209
new in 2025: €2,209
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 | €453,383 | €436,679 | -€16,704 | -3.7% |
| Fixed assets | 21/28 | €437,721 | €427,063 | -€10,658 | -2.4% |
| Tangible fixed assets | 22/27 | €437,721 | €427,063 | -€10,658 | -2.4% |
| Land and buildings | 22 | €410,052 | €407,961 | -€2,091 | -0.5% |
| Plant, machinery and equipment | 23 | €27,669 | €19,102 | -€8,567 | -31.0% |
| Current assets | 29/58 | €15,662 | €9,616 | -€6,046 | -38.6% |
| Amounts receivable within one year | 40/41 | €13,402 | €9,322 | -€4,080 | -30.4% |
| Trade receivables | 40 | €9,242 | €3,458 | -€5,784 | -62.6% |
| Other amounts receivable | 41 | €4,160 | €5,864 | +€1,704 | +41.0% |
| Cash at bank and in hand | 54/58 | €2,260 | €294 | -€1,966 | -87.0% |
| Total equity and liabilities | 10/49 | €453,383 | €436,679 | -€16,704 | -3.7% |
| Equity | 10/15 | -€136,399 | -€164,800 | -€28,401 | -20.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,499 | -€183,900 | -€28,401 | -18.3% |
| Amounts payable | 17/49 | €589,782 | €601,479 | +€11,697 | +2.0% |
| Amounts payable after more than one year | 17 | €359,848 | €345,312 | -€14,536 | -4.0% |
| Financial debts | 170/4 | €359,848 | €345,312 | -€14,536 | -4.0% |
| Amounts payable within one year | 42/48 | €229,934 | €256,167 | +€26,233 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €7,187 | €12,215 | +€5,028 | +70.0% |
| Trade debts | 44 | - | €3,455 | +€3,455 | |
| Suppliers | 440/4 | - | €3,455 | +€3,455 | |
| Advances received on contracts in progress | 46 | €360 | €4,050 | +€3,690 | +1,025% |
| Other amounts payable | 47/48 | €222,387 | €236,447 | +€14,060 | +6.3% |
| Turnover | 70 | - | €2,209 | +€2,209 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,552 | +€13,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,141 | €20,820 | -€10,321 | -33.1% |
| Other operating charges | 640/8 | €2,723 | €3,335 | +€612 | +22.5% |
| Gross operating margin | 9900 | €23,247 | €3,272 | -€19,975 | -85.9% |
| Operating profit (loss) | 9901 | -€10,617 | -€20,883 | -€10,266 | -96.7% |
| Financial income | 75/76B | €18 | €14 | -€4 | -22.2% |
| Recurring financial income | 75 | €18 | €14 | -€4 | -22.2% |
| Financial charges | 65/66B | €9,863 | €7,532 | -€2,331 | -23.6% |
| Recurring financial charges | 65 | €9,863 | €7,532 | -€2,331 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,462 | -€28,401 | -€7,939 | -38.8% |
| Profit (loss) for the period | 9904 | -€20,462 | -€28,401 | -€7,939 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,462 | -€28,401 | -€7,939 | -38.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.