PRONATURAL: 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.
PRONATURAL
Largest movements
- Tangible fixed assets +€60,709
up €60,709 (+96.8%), from €62,708 to €123,417
of which Land and buildings: +€40,743
- Cash -€26,011
down €26,011 (-51.6%), from €50,411 to €24,400
mainly Contributions, distributions and other (-€143,500) and Investment in fixed assets (net) (-€53,860)
- Financial fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€23,412
up €23,412 (+6,592%), from €355 to €23,767
- Debts after one year -€4,069
down €4,069 (-18.1%), from €22,430 to €18,360
- Gross operating margin +€174,140
up €174,140 (+631%), from €27,592 to €201,732
- Taxes +€43,735
up €43,735 (+880%), from €4,970 to €48,705
- Turnover +€12,314
up €12,314 (+17.2%), from €71,597 to €83,911
- Purchases and services +€10,187
up €10,187 (+22.3%), from €45,604 to €55,792
- Depreciation +€6,099
up €6,099 (+297%), from €2,052 to €8,151
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 | €136,887 | €157,054 | +€20,167 | +14.7% |
| Fixed assets | 21/28 | €77,708 | €123,417 | +€45,709 | +58.8% |
| Tangible fixed assets | 22/27 | €62,708 | €123,417 | +€60,709 | +96.8% |
| Land and buildings | 22 | €58,863 | €99,606 | +€40,743 | +69.2% |
| Plant, machinery and equipment | 23 | €3,845 | €4,196 | +€351 | +9.1% |
| Furniture and vehicles | 24 | - | €19,615 | +€19,615 | |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €59,179 | €33,638 | -€25,542 | -43.2% |
| Stocks and contracts in progress | 3 | €1,810 | €1,193 | -€617 | -34.1% |
| Stocks | 30/36 | €1,810 | €1,193 | -€617 | -34.1% |
| Amounts receivable within one year | 40/41 | €6,868 | €7,952 | +€1,085 | +15.8% |
| Trade receivables | 40 | €6,044 | €7,288 | +€1,244 | +20.6% |
| Other amounts receivable | 41 | €824 | €664 | -€159 | -19.3% |
| Cash at bank and in hand | 54/58 | €50,411 | €24,400 | -€26,011 | -51.6% |
| Deferred charges and accrued income | 490/1 | €90 | €92 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €136,887 | €157,054 | +€20,167 | +14.7% |
| Equity | 10/15 | €106,425 | €105,836 | -€589 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,205 | €86,616 | -€589 | -0.7% |
| Amounts payable | 17/49 | €30,462 | €51,219 | +€20,756 | +68.1% |
| Amounts payable after more than one year | 17 | €22,430 | €18,360 | -€4,069 | -18.1% |
| Financial debts | 170/4 | €22,430 | €18,360 | -€4,069 | -18.1% |
| Amounts payable within one year | 42/48 | €7,827 | €32,684 | +€24,857 | +318% |
| Current portion of amounts payable after more than one year | 42 | €4,008 | €4,069 | +€61 | +1.5% |
| Trade debts | 44 | €196 | €1,029 | +€833 | +425% |
| Suppliers | 440/4 | €196 | €1,029 | +€833 | +425% |
| Taxes, remuneration and social security | 45 | €3,268 | €3,818 | +€551 | +16.8% |
| Taxes | 450/3 | €3,268 | €3,818 | +€551 | +16.8% |
| Other amounts payable | 47/48 | €355 | €23,767 | +€23,412 | +6,592% |
| Accrued charges and deferred income | 492/3 | €206 | €175 | -€31 | -15.1% |
| Turnover | 70 | €71,597 | €83,911 | +€12,314 | +17.2% |
| Non-recurring operating income | 76A | - | €171,000 | +€171,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €45,604 | €55,792 | +€10,187 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | €8,151 | +€6,099 | +297% |
| Other operating charges | 640/8 | €469 | €1,405 | +€936 | +200% |
| Gross operating margin | 9900 | €27,592 | €201,732 | +€174,140 | +631% |
| Operating profit (loss) | 9901 | €25,071 | €192,176 | +€167,105 | +667% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €555 | €606 | +€51 | +9.2% |
| Recurring financial charges | 65 | €555 | €606 | +€51 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €24,517 | €191,615 | +€167,099 | +682% |
| Income taxes | 67/77 | €4,970 | €48,705 | +€43,735 | +880% |
| Profit (loss) for the period | 9904 | €19,547 | €142,911 | +€123,363 | +631% |
| Profit (loss) for the period to be appropriated | 9905 | €19,547 | €142,911 | +€123,363 | +631% |
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 1 November 2026 via checked.be.