Nutri-NXT: 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
Nutri-NXT
NACE 10.890, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€700,054
2024 · €5.5m-€6.2m
Equity
€5.8m
2024 · €6.5m-€700,054
Cash
€95,797
2024 · €279,150-€183,353
Balance sheet total
€8.0m
2024 · €8.9m-€957,820
Largest movements
Assets
- Current investments -€4.7m
down €4.7m (-62.3%), from €7.5m to €2.8m
- Tangible fixed assets +€3.5m
up €3.5m (+879%), from €394,902 to €3.9m
of which Land and buildings: +€2.4m
- Receivables within one year +€411,085
up €411,085 (+56.1%), from €732,492 to €1.1m
of which Other amounts receivable: +€390,043
- Cash -€183,353
down €183,353 (-65.7%), from €279,150 to €95,797
mainly Investment in fixed assets (net) (-€3.7m) and Net result for the year (-€700,054)
Equity and liabilities
- Reserves -€700,054
down €700,054 (-10.7%), from €6.5m to €5.8m
of which Distributable reserves: -€571,551
- Debts after one year -€130,057
down €130,057 (-49.9%), from €260,741 to €130,684
Income statement
- Gross operating margin -€7.8m
down €7.8m, from €7.4m to -€462,788
- Depreciation +€239,934
up €239,934 (+4,345%), from €5,522 to €245,455
- Financial income +€76,845
up €76,845 (+142%), from €54,278 to €131,123
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
€5.5m
Gross operating margin
-€7.8m
Staff costs
+€6,710
Depreciation
-€239,934
Other operating charges
+€20,033
Other operating items
-€65,000
Financial income
+€76,845
Financial charges
+€6,079
Taxes
+€15,723
Deferred taxes and other
+€1.8m
Result 2025
-€700,054
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
-€990,462
Investment
+€947,234
Financing
-€140,125
Cash 2024
€279,150
From operations (derived)
-€990,462
Net result for the year
-€700,054
Depreciation
+€245,455
Receivables within one year
-€411,085
Smaller working-capital items
-€7,669
Provisions
-€42,834
Trade debts
-€55,126
Tax, wage and social debts
-€19,150
Investment (derived)
+€947,234
Investment in fixed assets (net)
-€3.7m
Current investments
+€4.7m
Financing
-€140,125
Debts after one year
-€130,057
Current portion of long-term debt
+€3,754
Short-term financial debts
-€13,822
Cash 2025
€95,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,913,139 | €7,955,319 | -€957,820 | -10.7% |
| Fixed assets | 21/28 | €398,366 | €3,875,676 | +€3.5m | +873% |
| Intangible fixed assets | 21 | €3,464 | €9,511 | +€6,047 | +175% |
| Tangible fixed assets | 22/27 | €394,902 | €3,866,166 | +€3.5m | +879% |
| Land and buildings | 22 | €100,000 | €2,491,987 | +€2.4m | +2,392% |
| Plant, machinery and equipment | 23 | €276,503 | €1,297,401 | +€1.0m | +369% |
| Furniture and vehicles | 24 | €649 | €89 | -€560 | -86.3% |
| Assets under construction and advance payments | 27 | €17,750 | €76,688 | +€58,938 | +332% |
| Current assets | 29/58 | €8,514,773 | €4,079,643 | -€4.4m | -52.1% |
| Amounts receivable within one year | 40/41 | €732,492 | €1,143,577 | +€411,085 | +56.1% |
| Trade receivables | 40 | €14,462 | €35,504 | +€21,042 | +146% |
| Other amounts receivable | 41 | €718,030 | €1,108,073 | +€390,043 | +54.3% |
| Current investments | 50/53 | €7,500,000 | €2,830,000 | -€4.7m | -62.3% |
| Cash at bank and in hand | 54/58 | €279,150 | €95,797 | -€183,353 | -65.7% |
| Deferred charges and accrued income | 490/1 | €3,132 | €10,269 | +€7,138 | +228% |
| Total equity and liabilities | 10/49 | €8,913,139 | €7,955,319 | -€957,820 | -10.7% |
| Equity | 10/15 | €6,539,424 | €5,839,371 | -€700,054 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,520,824 | €5,820,771 | -€700,054 | -10.7% |
| Tax-exempt reserves | 132 | €5,520,490 | €5,391,987 | -€128,503 | -2.3% |
| Distributable reserves | 133 | €1,000,334 | €428,784 | -€571,551 | -57.1% |
| Provisions and deferred taxes | 16 | €1,833,913 | €1,791,079 | -€42,834 | -2.3% |
| Deferred taxes | 168 | €1,833,913 | €1,791,079 | -€42,834 | -2.3% |
| Amounts payable | 17/49 | €539,801 | €324,870 | -€214,931 | -39.8% |
| Amounts payable after more than one year | 17 | €260,741 | €130,684 | -€130,057 | -49.9% |
| Financial debts | 170/4 | €260,741 | €130,684 | -€130,057 | -49.9% |
| Amounts payable within one year | 42/48 | €278,971 | €193,991 | -€84,980 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €126,303 | €130,057 | +€3,754 | +3.0% |
| Financial debts | 43 | €14,373 | €551 | -€13,822 | -96.2% |
| Credit institutions | 430/8 | €14,373 | €551 | -€13,822 | -96.2% |
| Trade debts | 44 | €106,374 | €51,248 | -€55,126 | -51.8% |
| Suppliers | 440/4 | €106,374 | €51,248 | -€55,126 | -51.8% |
| Taxes, remuneration and social security | 45 | €27,172 | €8,022 | -€19,150 | -70.5% |
| Taxes | 450/3 | €14,770 | €704 | -€14,066 | -95.2% |
| Remuneration and social security | 454/9 | €12,402 | €7,318 | -€5,083 | -41.0% |
| Other amounts payable | 47/48 | €4,749 | €4,113 | -€636 | -13.4% |
| Accrued charges and deferred income | 492/3 | €89 | €195 | +€105 | +118% |
| Non-recurring operating income | 76A | €7,365,194 | - | -€7.4m | |
| Remuneration, social security and pensions | 62 | €93,173 | €86,463 | -€6,710 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,522 | €245,455 | +€239,934 | +4,345% |
| Other operating charges | 640/8 | €23,040 | €3,007 | -€20,033 | -86.9% |
| Non-recurring operating charges | 66A | - | €65,000 | +€65,000 | |
| Gross operating margin | 9900 | €7,356,004 | -€462,788 | -€7.8m | |
| Operating profit (loss) | 9901 | €7,234,269 | -€862,712 | -€8.1m | |
| Financial income | 75/76B | €54,278 | €131,123 | +€76,845 | +142% |
| Recurring financial income | 75 | €54,278 | €131,123 | +€76,845 | +142% |
| Financial charges | 65/66B | €17,378 | €11,299 | -€6,079 | -35.0% |
| Recurring financial charges | 65 | €17,378 | €11,299 | -€6,079 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €7,271,169 | -€742,888 | -€8.0m | |
| Transfer from deferred taxes | 780 | €37,068 | €42,834 | +€5,766 | +15.6% |
| Transfer to deferred taxes | 680 | €1,833,913 | - | -€1.8m | |
| Income taxes | 67/77 | €15,723 | €0 | -€15,723 | -100.0% |
| Profit (loss) for the period | 9904 | €5,458,600 | -€700,054 | -€6.2m | |
| Transfer from tax-exempt reserves | 789 | €111,205 | €128,503 | +€17,298 | +15.6% |
| Transfer to tax-exempt reserves | 689 | €5,501,740 | - | -€5.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €68,065 | -€571,551 | -€639,616 |
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 14 October 2026 via checked.be.