NUTRI-SPORT: 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.
NUTRI-SPORT
Largest movements
- Receivables within one year +€5,686
up €5,686 (+119%), from €4,793 to €10,479
of which Trade receivables: +€2,919
- Stocks and contracts -€5,569
down €5,569 (-20.5%), from €27,189 to €21,620
- Intangible fixed assets +€1,855
new in 2025: €1,855
- Cash -€1,646
down €1,646 (-10.6%), from €15,557 to €13,911
mainly Other debts (-€17,329) and Receivables within one year (-€5,686)
- Other debts -€17,329
down €17,329 (-89.1%), from €19,445 to €2,116
- Reserves +€15,126
up €15,126 (+805%), from €1,880 to €17,006
of which Distributable reserves: +€15,126
- Tax, wage and social debts +€1,516
up €1,516 (+1,090%), from €139 to €1,655
of which Taxes: +€1,516
- Trade debts +€1,072
up €1,072 (+1,210%), from €89 to €1,160
- Gross operating margin +€29,211
up €29,211, from -€5,793 to €23,418
- Taxes +€1,517
up €1,517 (+1,102%), from €138 to €1,655
- Other operating charges -€1,362
down €1,362 (-26.6%), from €5,123 to €3,761
- Depreciation +€240
up €240 (+12.4%), from €1,935 to €2,175
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,894 | €52,279 | +€385 | +0.7% |
| Fixed assets | 21/28 | €4,355 | €6,269 | +€1,914 | +43.9% |
| Intangible fixed assets | 21 | - | €1,855 | +€1,855 | |
| Tangible fixed assets | 22/27 | €3,855 | €3,913 | +€58 | +1.5% |
| Plant, machinery and equipment | 23 | €204 | €0 | -€204 | -100% |
| Furniture and vehicles | 24 | €0 | €871 | +€871 | |
| Other tangible fixed assets | 26 | €3,651 | €3,043 | -€609 | -16.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €47,539 | €46,010 | -€1,529 | -3.2% |
| Stocks and contracts in progress | 3 | €27,189 | €21,620 | -€5,569 | -20.5% |
| Stocks | 30/36 | €27,189 | €21,620 | -€5,569 | -20.5% |
| Amounts receivable within one year | 40/41 | €4,793 | €10,479 | +€5,686 | +119% |
| Trade receivables | 40 | €4,745 | €7,664 | +€2,919 | +61.5% |
| Other amounts receivable | 41 | €47 | €2,815 | +€2,767 | +5,841% |
| Cash at bank and in hand | 54/58 | €15,557 | €13,911 | -€1,646 | -10.6% |
| Total equity and liabilities | 10/49 | €51,894 | €52,279 | +€385 | +0.7% |
| Equity | 10/15 | €32,222 | €47,348 | +€15,126 | +46.9% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €1,880 | €17,006 | +€15,126 | +805% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,880 | €17,006 | +€15,126 | +805% |
| Profit (loss) carried forward | 14 | €11,542 | €11,542 | = | 0.0% |
| Amounts payable | 17/49 | €19,672 | €4,931 | -€14,741 | -74.9% |
| Amounts payable within one year | 42/48 | €19,672 | €4,931 | -€14,741 | -74.9% |
| Trade debts | 44 | €89 | €1,160 | +€1,072 | +1,210% |
| Suppliers | 440/4 | €89 | €1,160 | +€1,072 | +1,210% |
| Taxes, remuneration and social security | 45 | €139 | €1,655 | +€1,516 | +1,090% |
| Taxes | 450/3 | €139 | €1,655 | +€1,516 | +1,090% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,445 | €2,116 | -€17,329 | -89.1% |
| Remuneration, social security and pensions | 62 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,935 | €2,175 | +€240 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,123 | €3,761 | -€1,362 | -26.6% |
| Gross operating margin | 9900 | -€5,793 | €23,418 | +€29,211 | |
| Operating profit (loss) | 9901 | -€12,860 | €17,482 | +€30,342 | |
| Financial income | 75/76B | €9 | €22 | +€13 | +135% |
| Recurring financial income | 75 | €9 | €22 | +€13 | +135% |
| Financial charges | 65/66B | €661 | €723 | +€62 | +9.4% |
| Recurring financial charges | 65 | €661 | €723 | +€62 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,511 | €16,781 | +€30,292 | |
| Income taxes | 67/77 | €138 | €1,655 | +€1,517 | +1,102% |
| Profit (loss) for the period | 9904 | -€13,649 | €15,126 | +€28,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,649 | €15,126 | +€28,775 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.