LA NUTS BOX: what changed
Two fiscal 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.
LA NUTS BOX
Largest movements
- Tangible fixed assets +€18,046
up €18,046 (+61.9%), from €29,145 to €47,191
of which Leasing and similar rights: +€19,896
- Receivables within one year +€11,107
up €11,107 (+156.7%), from €7,087 to €18,194
of which Other amounts receivable: +€16,691
- Cash +€1,645
up €1,645 (+110.4%), from €1,489 to €3,134
mainly Debts after one year (+€14,894) and Tax, wage and social debts (+€13,353)
- Intangible fixed assets -€867
down €867 (-23.1%), from €3,752 to €2,885
- Debts after one year +€14,894
up €14,894 (+87.7%), from €16,989 to €31,883
- Tax, wage and social debts +€13,353
up €13,353 (+297.3%), from €4,491 to €17,843
- Current portion of long-term debt +€6,603
up €6,603 (+127.1%), from €5,194 to €11,797
- Trade debts -€4,141
no longer reported in 2024 (was €4,141)
- Other debts -€1,195
no longer reported in 2024 (was €1,195)
- Turnover +€83,863
new in 2024: €83,863
- Purchases and services +€64,642
new in 2024: €64,642
- Depreciation +€3,371
up €3,371 (+34.4%), from €9,804 to €13,175
- Taxes +€2,668
new in 2024: €2,668
- Gross operating margin -€1,050
down €1,050 (-5.1%), from €20,390 to €19,340
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.
Cash bridge derived
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 | €41,995 | €72,261 | +€30,266 | +72.1% |
| Fixed assets | 21/28 | €32,896 | €50,076 | +€17,180 | +52.2% |
| Intangible fixed assets | 21 | €3,752 | €2,885 | -€867 | -23.1% |
| Tangible fixed assets | 22/27 | €29,145 | €47,191 | +€18,046 | +61.9% |
| Plant, machinery and equipment | 23 | €5,859 | €4,405 | -€1,454 | -24.8% |
| Furniture and vehicles | 24 | €1,445 | €1,048 | -€397 | -27.4% |
| Leasing and similar rights | 25 | €21,841 | €41,738 | +€19,896 | +91.1% |
| Current assets | 29/58 | €9,098 | €22,185 | +€13,087 | +143.8% |
| Amounts receivable within one year | 40/41 | €7,087 | €18,194 | +€11,107 | +156.7% |
| Trade receivables | 40 | €7,033 | €1,449 | -€5,584 | -79.4% |
| Other amounts receivable | 41 | €54 | €16,745 | +€16,691 | +30789.8% |
| Cash at bank and in hand | 54/58 | €1,489 | €3,134 | +€1,645 | +110.4% |
| Deferred charges and accrued income | 490/1 | €522 | €857 | +€335 | +64.2% |
| Total equity and liabilities | 10/49 | €41,995 | €72,261 | +€30,266 | +72.1% |
| Equity | 10/15 | €9,985 | €10,738 | +€753 | +7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,985 | €7,738 | +€753 | +10.8% |
| Amounts payable | 17/49 | €32,010 | €61,523 | +€29,513 | +92.2% |
| Amounts payable after more than one year | 17 | €16,989 | €31,883 | +€14,894 | +87.7% |
| Financial debts | 170/4 | €16,989 | €31,883 | +€14,894 | +87.7% |
| Amounts payable within one year | 42/48 | €15,021 | €29,640 | +€14,619 | +97.3% |
| Current portion of amounts payable after more than one year | 42 | €5,194 | €11,797 | +€6,603 | +127.1% |
| Trade debts | 44 | €4,141 | - | -€4,141 | |
| Suppliers | 440/4 | €4,141 | - | -€4,141 | |
| Taxes, remuneration and social security | 45 | €4,491 | €17,843 | +€13,353 | +297.3% |
| Taxes | 450/3 | €4,491 | €17,843 | +€13,353 | +297.3% |
| Other amounts payable | 47/48 | €1,195 | - | -€1,195 | |
| Turnover | 70 | - | €83,863 | +€83,863 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €64,642 | +€64,642 | |
| Remuneration, social security and pensions | 62 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,804 | €13,175 | +€3,371 | +34.4% |
| Other operating charges | 640/8 | €2,003 | €1,442 | -€561 | -28.0% |
| Non-recurring operating charges | 66A | €36 | - | -€36 | |
| Gross operating margin | 9900 | €20,390 | €19,340 | -€1,050 | -5.1% |
| Operating profit (loss) | 9901 | €8,325 | €4,723 | -€3,602 | -43.3% |
| Financial income | 75/76B | €18 | €645 | +€627 | +3585.5% |
| Recurring financial income | 75 | €18 | €645 | +€627 | +3585.5% |
| Financial charges | 65/66B | €1,358 | €1,947 | +€589 | +43.4% |
| Recurring financial charges | 65 | €1,358 | €1,947 | +€589 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €6,985 | €3,422 | -€3,563 | -51.0% |
| Income taxes | 67/77 | - | €2,668 | +€2,668 | |
| Profit (loss) for the period | 9904 | €6,985 | €753 | -€6,231 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,985 | €753 | -€6,231 | -89.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.