VERY 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.
VERY NATURE
Largest movements
- Cash -€33,511
no longer reported in 2024 (was €33,511)
mainly Trade debts (-€28,459) and Net result for the year (-€23,615)
- Receivables within one year -€6,748
down €6,748 (-8.5%), from €79,185 to €72,437
of which Trade receivables: -€15,120
- Tangible fixed assets -€3,438
down €3,438 (-16.6%), from €20,650 to €17,212
of which Furniture and vehicles: -€3,053
- Trade debts -€28,459
down €28,459 (-46.4%), from €61,342 to €32,883
- Profit (loss) carried forward -€23,615
down €23,615 (-23.1%), from -€102,039 to -€125,654
- Accrued charges and deferred income +€8,179
up €8,179 (+704%), from €1,161 to €9,340
- Debts after one year -€4,854
down €4,854 (-100%), from €4,854 to €0
- Tax, wage and social debts +€4,639
up €4,639 (+43.8%), from €10,589 to €15,228
of which Remuneration and social security: +€15,228
- Purchases and services -€52,620
down €52,620 (-7.4%), from €706,960 to €654,340
- Turnover -€28,404
down €28,404 (-4.0%), from €716,737 to €688,333
- Gross operating margin +€22,679
up €22,679 (+200%), from €11,314 to €33,993
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 | €133,721 | €90,024 | -€43,697 | -32.7% |
| Fixed assets | 21/28 | €21,025 | €17,587 | -€3,438 | -16.4% |
| Tangible fixed assets | 22/27 | €20,650 | €17,212 | -€3,438 | -16.6% |
| Plant, machinery and equipment | 23 | €994 | €609 | -€385 | -38.7% |
| Furniture and vehicles | 24 | €19,656 | €16,603 | -€3,053 | -15.5% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €112,696 | €72,437 | -€40,259 | -35.7% |
| Amounts receivable within one year | 40/41 | €79,185 | €72,437 | -€6,748 | -8.5% |
| Trade receivables | 40 | €68,690 | €53,570 | -€15,120 | -22.0% |
| Other amounts receivable | 41 | €10,495 | €18,867 | +€8,372 | +79.8% |
| Cash at bank and in hand | 54/58 | €33,511 | - | -€33,511 | |
| Total equity and liabilities | 10/49 | €133,721 | €90,024 | -€43,697 | -32.7% |
| Equity | 10/15 | -€83,439 | -€107,054 | -€23,615 | -28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,039 | -€125,654 | -€23,615 | -23.1% |
| Amounts payable | 17/49 | €217,160 | €197,078 | -€20,082 | -9.2% |
| Amounts payable after more than one year | 17 | €4,854 | €0 | -€4,854 | -100% |
| Financial debts | 170/4 | €4,854 | €0 | -€4,854 | -100% |
| Amounts payable within one year | 42/48 | €211,145 | €187,738 | -€23,407 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €4,971 | €4,854 | -€117 | -2.4% |
| Financial debts | 43 | - | €530 | +€530 | |
| Credit institutions | 430/8 | - | €530 | +€530 | |
| Trade debts | 44 | €61,342 | €32,883 | -€28,459 | -46.4% |
| Suppliers | 440/4 | €61,342 | €32,883 | -€28,459 | -46.4% |
| Taxes, remuneration and social security | 45 | €10,589 | €15,228 | +€4,639 | +43.8% |
| Taxes | 450/3 | €10,589 | - | -€10,589 | |
| Remuneration and social security | 454/9 | - | €15,228 | +€15,228 | |
| Other amounts payable | 47/48 | €134,243 | €134,243 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,161 | €9,340 | +€8,179 | +704% |
| Turnover | 70 | €716,737 | €688,333 | -€28,404 | -4.0% |
| Non-recurring operating income | 76A | €1,538 | - | -€1,538 | |
| Goods, raw materials, services and sundry goods | 60/61 | €706,960 | €654,340 | -€52,620 | -7.4% |
| Remuneration, social security and pensions | 62 | €46,531 | €51,889 | +€5,358 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,637 | €3,437 | -€200 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €75 | - | -€75 | |
| Other operating charges | 640/8 | €3,078 | €1,506 | -€1,572 | -51.1% |
| Non-recurring operating charges | 66A | €896 | €32 | -€864 | -96.4% |
| Gross operating margin | 9900 | €11,314 | €33,993 | +€22,679 | +200% |
| Operating profit (loss) | 9901 | -€42,903 | -€22,871 | +€20,032 | +46.7% |
| Financial income | 75/76B | €478 | - | -€478 | |
| Recurring financial income | 75 | €478 | - | -€478 | |
| Financial charges | 65/66B | €1,467 | €744 | -€723 | -49.3% |
| Recurring financial charges | 65 | €1,467 | €744 | -€723 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€43,892 | -€23,615 | +€20,277 | +46.2% |
| Income taxes | 67/77 | €310 | - | -€310 | |
| Profit (loss) for the period | 9904 | -€44,202 | -€23,615 | +€20,587 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,202 | -€23,615 | +€20,587 | +46.6% |
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 29 October 2026 via checked.be.