NUTRICA: 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.
NUTRICA
Largest movements
- Tangible fixed assets -€37,512
down €37,512 (-24.7%), from €152,115 to €114,603
of which Furniture and vehicles: -€26,660
- Cash +€12,365
up €12,365 (+228%), from €5,417 to €17,782
mainly Net result for the year (+€137,830) and Depreciation (+€44,695)
- Stocks and contracts +€8,610
up €8,610 (+9.6%), from €89,223 to €97,833
- Reserves +€20,000
up €20,000 (+4.7%), from €423,000 to €443,000
- Current portion of long-term debt -€14,394
down €14,394 (-54.8%), from €26,270 to €11,875
- Debts after one year -€11,875
down €11,875 (-29.5%), from €40,232 to €28,356
- Short-term financial debts +€11,796
new in 2025: €11,796
- Tax, wage and social debts -€10,964
down €10,964 (-18.7%), from €58,712 to €47,748
of which Taxes: -€11,319
- Financial income -€25,381
down €25,381 (-66.1%), from €38,404 to €13,022
- Gross operating margin +€10,552
up €10,552 (+3.2%), from €330,064 to €340,617
- Taxes -€6,077
down €6,077 (-13.3%), from €45,792 to €39,716
- Financial charges -€4,658
down €4,658 (-19.3%), from €24,149 to €19,491
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 | €783,308 | €779,710 | -€3,598 | -0.5% |
| Fixed assets | 21/28 | €152,115 | €114,603 | -€37,512 | -24.7% |
| Tangible fixed assets | 22/27 | €152,115 | €114,603 | -€37,512 | -24.7% |
| Furniture and vehicles | 24 | €82,871 | €56,211 | -€26,660 | -32.2% |
| Other tangible fixed assets | 26 | €69,244 | €58,392 | -€10,852 | -15.7% |
| Current assets | 29/58 | €631,193 | €665,107 | +€33,914 | +5.4% |
| Stocks and contracts in progress | 3 | €89,223 | €97,833 | +€8,610 | +9.6% |
| Stocks | 30/36 | €89,223 | €97,833 | +€8,610 | +9.6% |
| Amounts receivable within one year | 40/41 | €22,147 | €26,098 | +€3,951 | +17.8% |
| Trade receivables | 40 | €16,147 | €19,908 | +€3,761 | +23.3% |
| Other amounts receivable | 41 | €6,000 | €6,190 | +€190 | +3.2% |
| Current investments | 50/53 | €510,661 | €517,994 | +€7,333 | +1.4% |
| Cash at bank and in hand | 54/58 | €5,417 | €17,782 | +€12,365 | +228% |
| Deferred charges and accrued income | 490/1 | €3,744 | €5,400 | +€1,655 | +44.2% |
| Total equity and liabilities | 10/49 | €783,308 | €779,710 | -€3,598 | -0.5% |
| Equity | 10/15 | €505,053 | €524,883 | +€19,830 | +3.9% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €423,000 | €443,000 | +€20,000 | +4.7% |
| Distributable reserves | 133 | €423,000 | €443,000 | +€20,000 | +4.7% |
| Profit (loss) carried forward | 14 | €2,053 | €1,883 | -€170 | -8.3% |
| Amounts payable | 17/49 | €278,255 | €254,827 | -€23,428 | -8.4% |
| Amounts payable after more than one year | 17 | €40,232 | €28,356 | -€11,875 | -29.5% |
| Financial debts | 170/4 | €40,232 | €28,356 | -€11,875 | -29.5% |
| Amounts payable within one year | 42/48 | €237,866 | €226,319 | -€11,547 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €26,270 | €11,875 | -€14,394 | -54.8% |
| Financial debts | 43 | - | €11,796 | +€11,796 | |
| Credit institutions | 430/8 | - | €11,796 | +€11,796 | |
| Trade debts | 44 | €150,840 | €153,797 | +€2,956 | +2.0% |
| Suppliers | 440/4 | €150,840 | €153,797 | +€2,956 | +2.0% |
| Taxes, remuneration and social security | 45 | €58,712 | €47,748 | -€10,964 | -18.7% |
| Taxes | 450/3 | €34,403 | €23,084 | -€11,319 | -32.9% |
| Remuneration and social security | 454/9 | €24,309 | €24,664 | +€355 | +1.5% |
| Other amounts payable | 47/48 | €2,044 | €1,103 | -€940 | -46.0% |
| Accrued charges and deferred income | 492/3 | €157 | €152 | -€5 | -3.3% |
| Remuneration, social security and pensions | 62 | €111,042 | €108,582 | -€2,460 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,504 | €44,695 | +€2,191 | +5.2% |
| Other operating charges | 640/8 | €2,366 | €3,326 | +€961 | +40.6% |
| Gross operating margin | 9900 | €330,064 | €340,617 | +€10,552 | +3.2% |
| Operating profit (loss) | 9901 | €174,153 | €184,014 | +€9,860 | +5.7% |
| Financial income | 75/76B | €38,404 | €13,022 | -€25,381 | -66.1% |
| Recurring financial income | 75 | €38,404 | €13,022 | -€25,381 | -66.1% |
| Financial charges | 65/66B | €24,149 | €19,491 | -€4,658 | -19.3% |
| Recurring financial charges | 65 | €24,149 | €19,491 | -€4,658 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €188,408 | €177,545 | -€10,863 | -5.8% |
| Income taxes | 67/77 | €45,792 | €39,716 | -€6,077 | -13.3% |
| Profit (loss) for the period | 9904 | €142,616 | €137,830 | -€4,786 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,616 | €137,830 | -€4,786 | -3.4% |
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 19 October 2026 via checked.be.