Nutrifarm: 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.
Nutrifarm
Largest movements
- Receivables within one year -€136,506
down €136,506 (-11.8%), from €1.2m to €1.0m
of which Trade receivables: -€130,987
- Cash +€121,543
up €121,543 (+54.9%), from €221,480 to €343,022
mainly Net result for the year (+€240,369) and Other debts (+€240,369)
- Stocks and contracts +€121,200
up €121,200 (+44.1%), from €274,800 to €396,000
- Tangible fixed assets -€18,240
down €18,240 (-34.4%), from €52,978 to €34,737
of which Furniture and vehicles: -€13,164
- Other debts +€240,369
up €240,369 (+62.0%), from €387,846 to €628,215
- Trade debts -€139,767
down €139,767 (-51.2%), from €272,803 to €133,036
- Gross operating margin -€76,767
down €76,767 (-16.7%), from €458,992 to €382,226
- Financial income +€34,034
up €34,034 (+1317.9%), from €2,582 to €36,616
- Other operating charges -€30,152
down €30,152 (-61.9%), from €48,673 to €18,521
- Staff costs -€18,156
down €18,156 (-23.2%), from €78,295 to €60,139
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,708,105 | €1,796,825 | +€88,721 | +5.2% |
| Fixed assets | 21/28 | €52,978 | €34,737 | -€18,240 | -34.4% |
| Tangible fixed assets | 22/27 | €52,978 | €34,737 | -€18,240 | -34.4% |
| Plant, machinery and equipment | 23 | €5,227 | €151 | -€5,076 | -97.1% |
| Furniture and vehicles | 24 | €47,751 | €34,587 | -€13,164 | -27.6% |
| Current assets | 29/58 | €1,655,127 | €1,762,088 | +€106,961 | +6.5% |
| Stocks and contracts in progress | 3 | €274,800 | €396,000 | +€121,200 | +44.1% |
| Stocks | 30/36 | €274,800 | €396,000 | +€121,200 | +44.1% |
| Amounts receivable within one year | 40/41 | €1,158,847 | €1,022,341 | -€136,506 | -11.8% |
| Trade receivables | 40 | €1,118,020 | €987,033 | -€130,987 | -11.7% |
| Other amounts receivable | 41 | €40,827 | €35,308 | -€5,519 | -13.5% |
| Cash at bank and in hand | 54/58 | €221,480 | €343,022 | +€121,543 | +54.9% |
| Deferred charges and accrued income | 490/1 | €0 | €724 | +€724 | |
| Total equity and liabilities | 10/49 | €1,708,105 | €1,796,825 | +€88,721 | +5.2% |
| Equity | 10/15 | €1,010,604 | €1,010,604 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €948,604 | €948,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,700 | €14,700 | = | 0.0% |
| Legal reserve | 130 | €14,700 | €14,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €915,154 | €915,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €697,500 | €786,221 | +€88,721 | +12.7% |
| Amounts payable within one year | 42/48 | €697,500 | €786,221 | +€88,721 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €272,803 | €133,036 | -€139,767 | -51.2% |
| Suppliers | 440/4 | €272,803 | €133,036 | -€139,767 | -51.2% |
| Taxes, remuneration and social security | 45 | €36,851 | €24,970 | -€11,881 | -32.2% |
| Taxes | 450/3 | €17,540 | €20,296 | +€2,757 | +15.7% |
| Remuneration and social security | 454/9 | €19,311 | €4,674 | -€14,638 | -75.8% |
| Other amounts payable | 47/48 | €387,846 | €628,215 | +€240,369 | +62.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €78,295 | €60,139 | -€18,156 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,047 | €18,240 | -€806 | -4.2% |
| Other operating charges | 640/8 | €48,673 | €18,521 | -€30,152 | -61.9% |
| Gross operating margin | 9900 | €458,992 | €382,226 | -€76,767 | -16.7% |
| Operating profit (loss) | 9901 | €312,977 | €285,325 | -€27,652 | -8.8% |
| Financial income | 75/76B | €2,582 | €36,616 | +€34,034 | +1317.9% |
| Recurring financial income | 75 | €2,582 | €36,616 | +€34,034 | +1317.9% |
| Financial charges | 65/66B | €23 | €1 | -€22 | -94.0% |
| Recurring financial charges | 65 | €23 | €1 | -€22 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €315,537 | €321,940 | +€6,403 | +2.0% |
| Income taxes | 67/77 | €79,665 | €81,571 | +€1,906 | +2.4% |
| Profit (loss) for the period | 9904 | €235,872 | €240,369 | +€4,497 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €235,872 | €240,369 | +€4,497 | +1.9% |
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 9 October 2026 via checked.be.