NAUTILUS-Concept: 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.
NAUTILUS-Concept
Largest movements
- Receivables within one year +€84,324
up €84,324 (+42.9%), from €196,654 to €280,978
of which Trade receivables: +€85,997
- Cash -€14,282
down €14,282 (-30.5%), from €46,859 to €32,577
mainly Receivables within one year (-€84,324) and Investment in fixed assets (net) (-€2,445)
- Tangible fixed assets -€7,430
down €7,430 (-32.1%), from €23,134 to €15,704
of which Furniture and vehicles: -€5,505
- Reserves +€26,825
up €26,825 (+18.1%), from €147,940 to €174,765
- Trade debts +€26,772
up €26,772 (+37.5%), from €71,444 to €98,216
- Other debts +€7,991
up €7,991 (+411%), from €1,946 to €9,937
- Gross operating margin +€62,915
up €62,915 (+21.7%), from €290,118 to €353,033
- Staff costs +€57,000
up €57,000 (+26.7%), from €213,095 to €270,095
- Taxes -€8,884
down €8,884 (-48.8%), from €18,202 to €9,319
- Other operating charges +€3,920
up €3,920 (+185%), from €2,120 to €6,040
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 | €266,647 | €329,259 | +€62,612 | +23.5% |
| Fixed assets | 21/28 | €23,134 | €15,704 | -€7,430 | -32.1% |
| Tangible fixed assets | 22/27 | €23,134 | €15,704 | -€7,430 | -32.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €13,276 | €11,351 | -€1,925 | -14.5% |
| Furniture and vehicles | 24 | €9,858 | €4,353 | -€5,505 | -55.8% |
| Current assets | 29/58 | €243,513 | €313,555 | +€70,042 | +28.8% |
| Amounts receivable within one year | 40/41 | €196,654 | €280,978 | +€84,324 | +42.9% |
| Trade receivables | 40 | €159,088 | €245,086 | +€85,997 | +54.1% |
| Other amounts receivable | 41 | €37,566 | €35,892 | -€1,673 | -4.5% |
| Cash at bank and in hand | 54/58 | €46,859 | €32,577 | -€14,282 | -30.5% |
| Total equity and liabilities | 10/49 | €266,647 | €329,259 | +€62,612 | +23.5% |
| Equity | 10/15 | €162,820 | €189,645 | +€26,825 | +16.5% |
| Contributions | 10/11 | €14,880 | €14,880 | = | 0.0% |
| Reserves | 13 | €147,940 | €174,765 | +€26,825 | +18.1% |
| Distributable reserves | 133 | €147,940 | €174,765 | +€26,825 | +18.1% |
| Amounts payable | 17/49 | €103,827 | €139,614 | +€35,787 | +34.5% |
| Amounts payable within one year | 42/48 | €103,827 | €139,614 | +€35,787 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €71,444 | €98,216 | +€26,772 | +37.5% |
| Suppliers | 440/4 | €71,444 | €98,216 | +€26,772 | +37.5% |
| Taxes, remuneration and social security | 45 | €30,437 | €31,461 | +€1,025 | +3.4% |
| Taxes | 450/3 | €18,202 | €10,495 | -€7,707 | -42.3% |
| Remuneration and social security | 454/9 | €12,234 | €20,966 | +€8,732 | +71.4% |
| Other amounts payable | 47/48 | €1,946 | €9,937 | +€7,991 | +411% |
| Remuneration, social security and pensions | 62 | €213,095 | €270,095 | +€57,000 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,919 | €9,874 | -€45 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,247 | - | -€2,247 | |
| Other operating charges | 640/8 | €2,120 | €6,040 | +€3,920 | +185% |
| Non-recurring operating charges | 66A | - | €30,018 | +€30,018 | |
| Gross operating margin | 9900 | €290,118 | €353,033 | +€62,915 | +21.7% |
| Operating profit (loss) | 9901 | €62,736 | €37,007 | -€25,730 | -41.0% |
| Financial income | 75/76B | €153 | €184 | +€31 | +20.2% |
| Recurring financial income | 75 | €153 | €184 | +€31 | +20.2% |
| Financial charges | 65/66B | €1,319 | €1,047 | -€272 | -20.6% |
| Recurring financial charges | 65 | €1,319 | €1,047 | -€272 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €61,570 | €36,144 | -€25,427 | -41.3% |
| Income taxes | 67/77 | €18,202 | €9,319 | -€8,884 | -48.8% |
| Profit (loss) for the period | 9904 | €43,368 | €26,825 | -€16,543 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,368 | €26,825 | -€16,543 | -38.1% |
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 20 October 2026 via checked.be.