Nactarome: 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.
What changed
Nactarome
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €2.3m-€48,681
Equity
€7.0m
2024 · €6.3m+€730,091
Cash
€1.6m
2024 · €2.6m-€974,321
Balance sheet total
€11.2m
2024 · €11.4m-€244,817
Largest movements
Assets
- Cash -€974,321
down €974,321 (-37.9%), from €2.6m to €1.6m
mainly Contributions, distributions and other (-€1.5m) and Investment in fixed assets (net) (-€1.4m)
- Tangible fixed assets +€752,511
up €752,511 (+35.1%), from €2.1m to €2.9m
of which Plant, machinery and equipment: +€557,016
- Stocks and contracts +€188,108
up €188,108 (+8.0%), from €2.4m to €2.5m
- Receivables within one year -€162,091
down €162,091 (-5.3%), from €3.1m to €2.9m
of which Trade receivables: -€155,923
Equity and liabilities
- Tax, wage and social debts -€1.0m
down €1.0m (-42.3%), from €2.4m to €1.4m
of which Taxes: -€1.0m
- Reserves +€730,091
up €730,091 (+23.2%), from €3.1m to €3.9m
of which Distributable reserves: +€730,091
Income statement
- Taxes -€691,414
down €691,414 (-58.6%), from €1.2m to €489,294
of which Taxes: -€430,708
- Services and other goods +€415,188
up €415,188 (+8.9%), from €4.6m to €5.1m
- Goods and materials +€333,333
up €333,333 (+4.4%), from €7.6m to €8.0m
of which Change in stocks: decrease (increase): +€254,811
- Staff costs +€241,237
up €241,237 (+5.1%), from €4.8m to €5.0m
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.
Result 2024
€2.3m
Turnover
+€113,004
Other operating income
+€190,965
Goods and materials
-€333,333
Services and other goods
-€415,188
Staff costs
-€241,237
Depreciation
-€190,647
Write-downs
+€67,645
Provisions
-€40,000
Other operating charges
-€5,117
Other operating items
+€170,068
Financial income
-€19,643
Financial charges
-€36,612
Taxes
+€691,414
Result 2025
€2.2m
Cash bridge derived
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.
From operations
+€1.9m
Investment
-€1.4m
Financing
-€1.5m
Cash 2024
€2.6m
From operations (derived)
+€1.9m
Net result for the year
+€2.2m
Depreciation
+€664,936
Stocks and contracts
-€188,108
Receivables within one year
+€162,091
Deferred charges and accrued income
+€49,024
Trade debts
+€53,529
Tax, wage and social debts
-€1.0m
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,422,448 | €11,177,631 | -€244,817 | -2.1% |
| Fixed assets | 21/28 | €2,142,692 | €2,895,203 | +€752,511 | +35.1% |
| Tangible fixed assets | 22/27 | €2,142,692 | €2,895,203 | +€752,511 | +35.1% |
| Land and buildings | 22 | €563,927 | €707,717 | +€143,790 | +25.5% |
| Plant, machinery and equipment | 23 | €1,201,351 | €1,758,367 | +€557,016 | +46.4% |
| Furniture and vehicles | 24 | €35,687 | €83,749 | +€48,062 | +134.7% |
| Other tangible fixed assets | 26 | €341,727 | €345,370 | +€3,643 | +1.1% |
| Current assets | 29/58 | €9,279,756 | €8,282,428 | -€997,328 | -10.7% |
| Amounts receivable after more than one year | 29 | €1,195,350 | €1,195,350 | = | 0.0% |
| Other amounts receivable | 291 | €1,195,350 | €1,195,350 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,360,608 | €2,548,716 | +€188,108 | +8.0% |
| Stocks | 30/36 | €2,360,608 | €2,548,716 | +€188,108 | +8.0% |
| Raw materials and consumables | 30/31 | €901,679 | €889,421 | -€12,258 | -1.4% |
| Work in progress | 32 | €556,161 | €508,734 | -€47,427 | -8.5% |
| Finished goods | 33 | €902,768 | €1,150,561 | +€247,793 | +27.4% |
| Amounts receivable within one year | 40/41 | €3,059,599 | €2,897,508 | -€162,091 | -5.3% |
| Trade receivables | 40 | €2,813,573 | €2,657,650 | -€155,923 | -5.5% |
| Other amounts receivable | 41 | €246,026 | €239,858 | -€6,168 | -2.5% |
| Cash at bank and in hand | 54/58 | €2,573,673 | €1,599,352 | -€974,321 | -37.9% |
| Deferred charges and accrued income | 490/1 | €90,526 | €41,502 | -€49,024 | -54.2% |
| Total equity and liabilities | 10/49 | €11,422,448 | €11,177,631 | -€244,817 | -2.1% |
| Equity | 10/15 | €6,271,399 | €7,001,490 | +€730,091 | +11.6% |
| Contributions | 10/11 | €3,125,000 | €3,125,000 | = | 0.0% |
| Capital | 10 | €3,125,000 | €3,125,000 | = | 0.0% |
| Issued capital | 100 | €3,125,000 | €3,125,000 | = | 0.0% |
| Reserves | 13 | €3,146,399 | €3,876,490 | +€730,091 | +23.2% |
| Non-distributable reserves | 130/1 | €312,500 | €312,500 | = | 0.0% |
| Legal reserve | 130 | €312,500 | €312,500 | = | 0.0% |
| Distributable reserves | 133 | €2,833,899 | €3,563,990 | +€730,091 | +25.8% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €5,141,049 | €4,166,141 | -€974,908 | -19.0% |
| Amounts payable within one year | 42/48 | €5,141,049 | €4,166,141 | -€974,908 | -19.0% |
| Trade debts | 44 | €2,710,331 | €2,763,860 | +€53,529 | +2.0% |
| Suppliers | 440/4 | €2,710,331 | €2,763,860 | +€53,529 | +2.0% |
| Taxes, remuneration and social security | 45 | €2,430,718 | €1,402,281 | -€1.0m | -42.3% |
| Taxes | 450/3 | €1,701,535 | €672,224 | -€1.0m | -60.5% |
| Remuneration and social security | 454/9 | €729,183 | €730,057 | +€874 | +0.1% |
| Operating income | 70/76A | €20,967,685 | €21,428,854 | +€461,169 | +2.2% |
| Turnover | 70 | €20,816,622 | €20,929,626 | +€113,004 | +0.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €43,550 | €200,750 | +€157,200 | +361.0% |
| Other operating income | 74 | €107,513 | €298,478 | +€190,965 | +177.6% |
| Operating charges | 60/66A | €17,613,969 | €18,758,978 | +€1.1m | +6.5% |
| Goods for resale, raw materials and consumables | 60 | €7,622,360 | €7,955,693 | +€333,333 | +4.4% |
| Purchases | 600/8 | €7,837,658 | €7,916,180 | +€78,522 | +1.0% |
| Change in stocks: decrease (increase) | 609 | -€215,298 | €39,513 | +€254,811 | |
| Services and other goods | 61 | €4,642,128 | €5,057,316 | +€415,188 | +8.9% |
| Remuneration, social security and pensions | 62 | €4,767,488 | €5,008,725 | +€241,237 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474,289 | €664,936 | +€190,647 | +40.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,654 | -€30,991 | -€67,645 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€40,000 | - | +€40,000 | |
| Other operating charges | 640/8 | €97,892 | €103,009 | +€5,117 | +5.2% |
| Non-recurring operating charges | 66A | €13,158 | €290 | -€12,868 | -97.8% |
| Operating profit (loss) | 9901 | €3,353,716 | €2,669,876 | -€683,840 | -20.4% |
| Financial income | 75/76B | €128,620 | €108,977 | -€19,643 | -15.3% |
| Recurring financial income | 75 | €128,620 | €108,977 | -€19,643 | -15.3% |
| Income from current assets | 751 | €120,318 | €87,928 | -€32,390 | -26.9% |
| Other financial income | 752/9 | €8,302 | €21,049 | +€12,747 | +153.5% |
| Financial charges | 65/66B | €22,856 | €59,468 | +€36,612 | +160.2% |
| Recurring financial charges | 65 | €22,856 | €59,468 | +€36,612 | +160.2% |
| Other financial charges | 652/9 | €22,856 | €59,468 | +€36,612 | +160.2% |
| Profit (loss) for the period before taxes | 9903 | €3,459,480 | €2,719,385 | -€740,095 | -21.4% |
| Income taxes | 67/77 | €1,180,708 | €489,294 | -€691,414 | -58.6% |
| Taxes | 670/3 | €1,180,708 | €750,000 | -€430,708 | -36.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €260,706 | +€260,706 | |
| Profit (loss) for the period | 9904 | €2,278,772 | €2,230,091 | -€48,681 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,278,772 | €2,230,091 | -€48,681 | -2.1% |
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 10 October 2026 via checked.be.