NUTRIBAM: 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.
NUTRIBAM
Largest movements
- Intangible fixed assets +€264,123
up €264,123 (+66.8%), from €395,285 to €659,408
- Stocks and contracts +€130,502
up €130,502 (+47.2%), from €276,233 to €406,735
- Receivables within one year -€18,546
down €18,546 (-20.6%), from €90,135 to €71,589
of which Other amounts receivable: -€21,213
- Contributions -€856,674
down €856,674 (-58.4%), from €1.5m to €609,657
- Profit (loss) carried forward +€833,522
up €833,522 (+97.3%), from -€856,674 to -€23,152
- Debts after one year +€272,895
up €272,895 (+117.4%), from €232,398 to €505,294
- Current portion of long-term debt +€130,833
up €130,833 (+488.1%), from €26,805 to €157,638
- Trade debts -€39,212
down €39,212 (-28.9%), from €135,489 to €96,277
- Gross operating margin +€325,325
up €325,325 (+597.1%), from €54,480 to €379,805
- Staff costs +€101,912
up €101,912 (+73.0%), from €139,628 to €241,540
- Depreciation +€51,597
up €51,597 (+86.1%), from €59,945 to €111,542
- Other operating charges +€9,791
up €9,791 (+482.2%), from €2,030 to €11,821
- Financial income -€5,727
down €5,727 (-31.0%), from €18,455 to €12,728
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 | €1,283,343 | €1,652,730 | +€369,387 | +28.8% |
| Formation expenses | 20 | €17,555 | €17,259 | -€297 | -1.7% |
| Fixed assets | 21/28 | €418,568 | €679,070 | +€260,502 | +62.2% |
| Intangible fixed assets | 21 | €395,285 | €659,408 | +€264,123 | +66.8% |
| Tangible fixed assets | 22/27 | €15,782 | €12,161 | -€3,621 | -22.9% |
| Plant, machinery and equipment | 23 | €5,127 | €4,065 | -€1,061 | -20.7% |
| Furniture and vehicles | 24 | €7,107 | €4,933 | -€2,173 | -30.6% |
| Other tangible fixed assets | 26 | €3,549 | €3,163 | -€386 | -10.9% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €847,220 | €956,402 | +€109,182 | +12.9% |
| Stocks and contracts in progress | 3 | €276,233 | €406,735 | +€130,502 | +47.2% |
| Stocks | 30/36 | €276,233 | €406,735 | +€130,502 | +47.2% |
| Amounts receivable within one year | 40/41 | €90,135 | €71,589 | -€18,546 | -20.6% |
| Trade receivables | 40 | €49,155 | €51,822 | +€2,667 | +5.4% |
| Other amounts receivable | 41 | €40,980 | €19,767 | -€21,213 | -51.8% |
| Cash at bank and in hand | 54/58 | €475,261 | €474,715 | -€546 | -0.1% |
| Deferred charges and accrued income | 490/1 | €5,591 | €3,363 | -€2,228 | -39.9% |
| Total equity and liabilities | 10/49 | €1,283,343 | €1,652,730 | +€369,387 | +28.8% |
| Equity | 10/15 | €609,657 | €586,505 | -€23,152 | -3.8% |
| Contributions | 10/11 | €1,466,331 | €609,657 | -€856,674 | -58.4% |
| Profit (loss) carried forward | 14 | -€856,674 | -€23,152 | +€833,522 | +97.3% |
| Amounts payable | 17/49 | €673,686 | €1,066,225 | +€392,539 | +58.3% |
| Amounts payable after more than one year | 17 | €232,398 | €505,294 | +€272,895 | +117.4% |
| Financial debts | 170/4 | €232,398 | €505,294 | +€272,895 | +117.4% |
| Amounts payable within one year | 42/48 | €434,191 | €550,174 | +€115,983 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €26,805 | €157,638 | +€130,833 | +488.1% |
| Financial debts | 43 | €208,007 | €208,940 | +€933 | +0.4% |
| Credit institutions | 430/8 | €208,007 | €208,940 | +€933 | +0.4% |
| Trade debts | 44 | €135,489 | €96,277 | -€39,212 | -28.9% |
| Suppliers | 440/4 | €135,489 | €96,277 | -€39,212 | -28.9% |
| Advances received on contracts in progress | 46 | €3,114 | €3,733 | +€619 | +19.9% |
| Taxes, remuneration and social security | 45 | €39,020 | €61,360 | +€22,340 | +57.3% |
| Taxes | 450/3 | €15,467 | €14,390 | -€1,077 | -7.0% |
| Remuneration and social security | 454/9 | €23,553 | €46,970 | +€23,418 | +99.4% |
| Other amounts payable | 47/48 | €21,756 | €22,226 | +€469 | +2.2% |
| Accrued charges and deferred income | 492/3 | €7,097 | €10,758 | +€3,661 | +51.6% |
| Remuneration, social security and pensions | 62 | €139,628 | €241,540 | +€101,912 | +73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,945 | €111,542 | +€51,597 | +86.1% |
| Other operating charges | 640/8 | €2,030 | €11,821 | +€9,791 | +482.2% |
| Non-recurring operating charges | 66A | - | €20,272 | +€20,272 | |
| Gross operating margin | 9900 | €54,480 | €379,805 | +€325,325 | +597.1% |
| Operating profit (loss) | 9901 | -€147,123 | -€5,370 | +€141,753 | +96.4% |
| Financial income | 75/76B | €18,455 | €12,728 | -€5,727 | -31.0% |
| Recurring financial income | 75 | €18,455 | €12,728 | -€5,727 | -31.0% |
| Financial charges | 65/66B | €32,890 | €30,511 | -€2,380 | -7.2% |
| Recurring financial charges | 65 | €23,912 | €30,458 | +€6,546 | +27.4% |
| Non-recurring financial charges | 66B | €8,979 | €53 | -€8,926 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | -€161,558 | -€23,152 | +€138,406 | +85.7% |
| Profit (loss) for the period | 9904 | -€161,558 | -€23,152 | +€138,406 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,558 | -€23,152 | +€138,406 | +85.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.