RC NATURE: 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.
RC NATURE
Largest movements
- Cash -€22,964
down €22,964 (-74.3%), from €30,910 to €7,947
mainly Trade debts (-€23,239) and Investment in fixed assets (net) (-€15,702)
- Tangible fixed assets +€12,617
up €12,617 (+2,026%), from €623 to €13,240
of which Furniture and vehicles: +€12,867
- Receivables within one year -€1,667
down €1,667 (-2.4%), from €70,067 to €68,400
of which Trade receivables: -€12,269
- Trade debts -€23,239
down €23,239 (-88.5%), from €26,271 to €3,032
- Advances received +€4,339
up €4,339 (+91.6%), from €4,736 to €9,075
- Tax, wage and social debts +€3,519
up €3,519 (+28.6%), from €12,319 to €15,838
- Profit (loss) carried forward +€3,274
up €3,274 (+3.9%), from €84,334 to €87,608
- Gross operating margin -€23,545
down €23,545 (-75.8%), from €31,045 to €7,500
- Taxes -€6,012
down €6,012 (-79.3%), from €7,579 to €1,567
- Depreciation +€2,835
up €2,835 (+1,134%), from €250 to €3,085
- Financial income +€1,146
up €1,146 (+13,807%), from €8 to €1,154
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,720 | €123,707 | -€12,013 | -8.9% |
| Fixed assets | 21/28 | €743 | €13,360 | +€12,617 | +1,698% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €623 | €13,240 | +€12,617 | +2,026% |
| Land and buildings | 22 | €623 | €0 | -€623 | -100% |
| Plant, machinery and equipment | 23 | - | €373 | +€373 | |
| Furniture and vehicles | 24 | - | €12,867 | +€12,867 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €134,977 | €110,347 | -€24,630 | -18.2% |
| Amounts receivable after more than one year | 29 | €34,000 | €34,000 | = | 0.0% |
| Trade receivables | 290 | €34,000 | €34,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,067 | €68,400 | -€1,667 | -2.4% |
| Trade receivables | 40 | €23,616 | €11,347 | -€12,269 | -52.0% |
| Other amounts receivable | 41 | €46,451 | €57,053 | +€10,603 | +22.8% |
| Cash at bank and in hand | 54/58 | €30,910 | €7,947 | -€22,964 | -74.3% |
| Total equity and liabilities | 10/49 | €135,720 | €123,707 | -€12,013 | -8.9% |
| Equity | 10/15 | €92,394 | €95,668 | +€3,274 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €84,334 | €87,608 | +€3,274 | +3.9% |
| Amounts payable | 17/49 | €43,327 | €28,040 | -€15,287 | -35.3% |
| Amounts payable within one year | 42/48 | €43,327 | €28,040 | -€15,287 | -35.3% |
| Trade debts | 44 | €26,271 | €3,032 | -€23,239 | -88.5% |
| Suppliers | 440/4 | €26,271 | €3,032 | -€23,239 | -88.5% |
| Advances received on contracts in progress | 46 | €4,736 | €9,075 | +€4,339 | +91.6% |
| Taxes, remuneration and social security | 45 | €12,319 | €15,838 | +€3,519 | +28.6% |
| Taxes | 450/3 | €12,319 | €15,838 | +€3,519 | +28.6% |
| Other amounts payable | 47/48 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €3,085 | +€2,835 | +1,134% |
| Other operating charges | 640/8 | €281 | €425 | +€144 | +51.0% |
| Non-recurring operating charges | 66A | €70 | - | -€70 | |
| Gross operating margin | 9900 | €31,045 | €7,500 | -€23,545 | -75.8% |
| Operating profit (loss) | 9901 | €30,443 | €3,990 | -€26,454 | -86.9% |
| Financial income | 75/76B | €8 | €1,154 | +€1,146 | +13,807% |
| Recurring financial income | 75 | €8 | €1,154 | +€1,146 | +13,807% |
| Financial charges | 65/66B | €137 | €303 | +€166 | +121% |
| Recurring financial charges | 65 | €137 | €303 | +€166 | +121% |
| Profit (loss) for the period before taxes | 9903 | €30,314 | €4,841 | -€25,473 | -84.0% |
| Income taxes | 67/77 | €7,579 | €1,567 | -€6,012 | -79.3% |
| Profit (loss) for the period | 9904 | €22,736 | €3,274 | -€19,462 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,736 | €3,274 | -€19,462 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.