NUTRIFARMA: what changed
Two fiscal 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.
NUTRIFARMA
Largest movements
- Cash +€348,455
up €348,455 (+192.6%), from €180,926 to €529,381
mainly Net result for the year (+€194,336) and Stocks and contracts (+€105,219)
- Stocks and contracts -€105,219
down €105,219 (-24.2%), from €435,446 to €330,227
- Receivables within one year +€25,038
up €25,038 (+11.5%), from €218,063 to €243,101
of which Other amounts receivable: +€35,633
- Other debts +€99,974
up €99,974 (+2244.7%), from €4,454 to €104,428
- Reserves +€76,412
up €76,412 (+1073.5%), from €7,118 to €83,530
- Trade debts +€67,676
up €67,676 (+38.4%), from €176,314 to €243,990
- Gross operating margin +€106,843
up €106,843 (+19.7%), from €541,295 to €648,138
- Staff costs +€60,471
up €60,471 (+16.8%), from €359,937 to €420,409
- Taxes +€13,669
up €13,669 (+3222.1%), from €424 to €14,093
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 | €1,546,519 | €1,802,858 | +€256,340 | +16.6% |
| Fixed assets | 21/28 | €693,606 | €693,140 | -€466 | -0.1% |
| Intangible fixed assets | 21 | €8,743 | €4,879 | -€3,865 | -44.2% |
| Tangible fixed assets | 22/27 | €6,389 | €9,788 | +€3,399 | +53.2% |
| Plant, machinery and equipment | 23 | - | €1,891 | +€1,891 | |
| Furniture and vehicles | 24 | €5,957 | €7,770 | +€1,813 | +30.4% |
| Other tangible fixed assets | 26 | €432 | €127 | -€305 | -70.7% |
| Financial fixed assets | 28 | €678,474 | €678,474 | = | 0.0% |
| Current assets | 29/58 | €852,912 | €1,109,718 | +€256,806 | +30.1% |
| Stocks and contracts in progress | 3 | €435,446 | €330,227 | -€105,219 | -24.2% |
| Stocks | 30/36 | €435,446 | €330,227 | -€105,219 | -24.2% |
| Amounts receivable within one year | 40/41 | €218,063 | €243,101 | +€25,038 | +11.5% |
| Trade receivables | 40 | €201,645 | €191,051 | -€10,595 | -5.3% |
| Other amounts receivable | 41 | €16,418 | €52,051 | +€35,633 | +217.0% |
| Cash at bank and in hand | 54/58 | €180,926 | €529,381 | +€348,455 | +192.6% |
| Deferred charges and accrued income | 490/1 | €18,477 | €7,009 | -€11,468 | -62.1% |
| Total equity and liabilities | 10/49 | €1,546,519 | €1,802,858 | +€256,340 | +16.6% |
| Equity | 10/15 | €1,301,197 | €1,395,533 | +€94,336 | +7.2% |
| Contributions | 10/11 | €1,308,351 | €1,308,351 | = | 0.0% |
| Capital | 10 | €835,296 | €835,296 | = | 0.0% |
| Issued capital | 100 | €835,296 | €835,296 | = | 0.0% |
| Outside capital | 11 | €473,055 | €473,055 | = | 0.0% |
| Share premium | 1100/10 | €473,055 | €473,055 | = | 0.0% |
| Reserves | 13 | €7,118 | €83,530 | +€76,412 | +1073.5% |
| Non-distributable reserves | 130/1 | €7,118 | €83,530 | +€76,412 | +1073.5% |
| Legal reserve | 130 | €7,118 | €83,530 | +€76,412 | +1073.5% |
| Profit (loss) carried forward | 14 | -€14,272 | €3,653 | +€17,924 | |
| Amounts payable | 17/49 | €245,321 | €407,325 | +€162,004 | +66.0% |
| Amounts payable within one year | 42/48 | €244,130 | €407,325 | +€163,195 | +66.8% |
| Trade debts | 44 | €176,314 | €243,990 | +€67,676 | +38.4% |
| Suppliers | 440/4 | €176,314 | €243,990 | +€67,676 | +38.4% |
| Taxes, remuneration and social security | 45 | €63,362 | €58,907 | -€4,454 | -7.0% |
| Taxes | 450/3 | €11,131 | €686 | -€10,445 | -93.8% |
| Remuneration and social security | 454/9 | €52,230 | €58,221 | +€5,991 | +11.5% |
| Other amounts payable | 47/48 | €4,454 | €104,428 | +€99,974 | +2244.7% |
| Accrued charges and deferred income | 492/3 | €1,192 | - | -€1,192 | |
| Remuneration, social security and pensions | 62 | €359,937 | €420,409 | +€60,471 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,351 | €6,559 | +€1,208 | +22.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€670 | - | +€670 | |
| Other operating charges | 640/8 | €5,644 | €7,435 | +€1,792 | +31.8% |
| Gross operating margin | 9900 | €541,295 | €648,138 | +€106,843 | +19.7% |
| Operating profit (loss) | 9901 | €171,032 | €213,734 | +€42,702 | +25.0% |
| Financial income | 75/76B | €2 | €129 | +€126 | +5611.6% |
| Recurring financial income | 75 | €2 | €129 | +€126 | +5611.6% |
| Financial charges | 65/66B | €7,521 | €5,434 | -€2,087 | -27.8% |
| Recurring financial charges | 65 | €7,521 | €5,434 | -€2,087 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €163,514 | €208,429 | +€44,916 | +27.5% |
| Income taxes | 67/77 | €424 | €14,093 | +€13,669 | +3222.1% |
| Profit (loss) for the period | 9904 | €163,089 | €194,336 | +€31,247 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,089 | €194,336 | +€31,247 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.