VIJVERS NAUTILUS: 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.
VIJVERS NAUTILUS
Largest movements
- Receivables within one year -€36,682
down €36,682 (-38.5%), from €95,172 to €58,489
of which Trade receivables: -€25,626
- Stocks and contracts -€35,191
down €35,191 (-35.6%), from €98,854 to €63,663
- Deferred charges and accrued income +€2,630
up €2,630 (+1,731%), from €152 to €2,782
- Tangible fixed assets -€2,373
down €2,373 (-48.8%), from €4,858 to €2,485
of which Plant, machinery and equipment: -€1,787
- Trade debts -€65,332
down €65,332 (-78.4%), from €83,330 to €17,998
- Reserves +€14,746
up €14,746 (+124%), from €11,900 to €26,646
of which Distributable reserves: +€14,746
- Debts after one year -€14,158
down €14,158 (-28.8%), from €49,158 to €35,000
- Current portion of long-term debt -€12,159
down €12,159 (-65.2%), from €18,659 to €6,500
- Tax, wage and social debts +€4,854
up €4,854 (+24.7%), from €19,650 to €24,504
of which Taxes: +€8,581
- Turnover -€283,669
no longer reported in 2024 (was €283,669)
- Purchases and services -€260,495
no longer reported in 2024 (was €260,495)
- Gross operating margin +€25,402
up €25,402 (+110%), from €23,174 to €48,576
- Staff costs +€10,767
up €10,767 (+49.1%), from €21,944 to €32,711
- Financial charges -€6,584
down €6,584 (-53.9%), from €12,217 to €5,633
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,099 | €127,968 | -€73,130 | -36.4% |
| Fixed assets | 21/28 | €4,858 | €2,485 | -€2,373 | -48.8% |
| Tangible fixed assets | 22/27 | €4,858 | €2,485 | -€2,373 | -48.8% |
| Land and buildings | 22 | €2,412 | €1,826 | -€586 | -24.3% |
| Plant, machinery and equipment | 23 | €2,446 | €659 | -€1,787 | -73.1% |
| Current assets | 29/58 | €196,241 | €125,483 | -€70,757 | -36.1% |
| Stocks and contracts in progress | 3 | €98,854 | €63,663 | -€35,191 | -35.6% |
| Stocks | 30/36 | €98,854 | €63,663 | -€35,191 | -35.6% |
| Amounts receivable within one year | 40/41 | €95,172 | €58,489 | -€36,682 | -38.5% |
| Trade receivables | 40 | €46,765 | €21,139 | -€25,626 | -54.8% |
| Other amounts receivable | 41 | €48,407 | €37,350 | -€11,056 | -22.8% |
| Cash at bank and in hand | 54/58 | €2,064 | €550 | -€1,514 | -73.4% |
| Deferred charges and accrued income | 490/1 | €152 | €2,782 | +€2,630 | +1,731% |
| Total equity and liabilities | 10/49 | €201,099 | €127,968 | -€73,130 | -36.4% |
| Equity | 10/15 | €23,204 | €37,646 | +€14,442 | +62.2% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €11,900 | €26,646 | +€14,746 | +124% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €24,746 | +€14,746 | +147% |
| Profit (loss) carried forward | 14 | €304 | - | -€304 | |
| Amounts payable | 17/49 | €177,895 | €90,322 | -€87,572 | -49.2% |
| Amounts payable after more than one year | 17 | €49,158 | €35,000 | -€14,158 | -28.8% |
| Financial debts | 170/4 | €49,158 | €35,000 | -€14,158 | -28.8% |
| Amounts payable within one year | 42/48 | €128,737 | €55,322 | -€73,415 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €18,659 | €6,500 | -€12,159 | -65.2% |
| Financial debts | 43 | €7,098 | €6,321 | -€777 | -10.9% |
| Credit institutions | 430/8 | €7,098 | €6,321 | -€777 | -10.9% |
| Trade debts | 44 | €83,330 | €17,998 | -€65,332 | -78.4% |
| Suppliers | 440/4 | €83,330 | €17,998 | -€65,332 | -78.4% |
| Taxes, remuneration and social security | 45 | €19,650 | €24,504 | +€4,854 | +24.7% |
| Taxes | 450/3 | €13,595 | €22,177 | +€8,581 | +63.1% |
| Remuneration and social security | 454/9 | €6,055 | €2,327 | -€3,728 | -61.6% |
| Turnover | 70 | €283,669 | - | -€283,669 | |
| Goods, raw materials, services and sundry goods | 60/61 | €260,495 | - | -€260,495 | |
| Remuneration, social security and pensions | 62 | €21,944 | €32,711 | +€10,767 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €1,094 | -€221 | -16.8% |
| Other operating charges | 640/8 | €6,112 | €3,603 | -€2,510 | -41.1% |
| Gross operating margin | 9900 | €23,174 | €48,576 | +€25,402 | +110% |
| Operating profit (loss) | 9901 | -€6,197 | €11,168 | +€17,366 | |
| Financial income | 75/76B | €2,621 | €5,539 | +€2,918 | +111% |
| Recurring financial income | 75 | €2,621 | €5,539 | +€2,918 | +111% |
| Financial charges | 65/66B | €12,217 | €5,633 | -€6,584 | -53.9% |
| Recurring financial charges | 65 | €12,217 | €5,633 | -€6,584 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,794 | €11,074 | +€26,867 | |
| Income taxes | 67/77 | €199 | €3,911 | +€3,713 | +1,869% |
| Profit (loss) for the period | 9904 | -€15,992 | €7,163 | +€23,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,992 | €7,163 | +€23,155 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.