Nutrifert: 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.
Nutrifert
Largest movements
- Tangible fixed assets -€34,273
down €34,273 (-18.6%), from €184,246 to €149,973
of which Land and buildings: -€30,129
- Cash +€16,785
up €16,785 (+28.9%), from €58,085 to €74,870
mainly Depreciation (+€45,598) and Net result for the year (+€12,251)
- Receivables within one year -€10,851
down €10,851 (-50.9%), from €21,329 to €10,478
of which Other amounts receivable: -€5,777
- Trade debts -€43,886
down €43,886 (-74.5%), from €58,886 to €15,000
- Reserves +€12,251
up €12,251 (+23.4%), from €52,355 to €64,606
- Other debts +€7,615
up €7,615 (+8.8%), from €86,685 to €94,299
- Accrued charges and deferred income -€4,009
down €4,009 (-36.9%), from €10,878 to €6,869
- Financial charges -€4,495
down €4,495 (-40.9%), from €11,000 to €6,504
- Gross operating margin -€1,253
down €1,253 (-1.7%), from €72,854 to €71,601
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 | €263,659 | €235,321 | -€28,338 | -10.7% |
| Fixed assets | 21/28 | €184,246 | €149,973 | -€34,273 | -18.6% |
| Tangible fixed assets | 22/27 | €184,246 | €149,973 | -€34,273 | -18.6% |
| Land and buildings | 22 | €125,182 | €95,053 | -€30,129 | -24.1% |
| Plant, machinery and equipment | 23 | €59,064 | €54,920 | -€4,144 | -7.0% |
| Current assets | 29/58 | €79,414 | €85,348 | +€5,934 | +7.5% |
| Amounts receivable within one year | 40/41 | €21,329 | €10,478 | -€10,851 | -50.9% |
| Trade receivables | 40 | €14,877 | €9,804 | -€5,074 | -34.1% |
| Other amounts receivable | 41 | €6,452 | €675 | -€5,777 | -89.5% |
| Cash at bank and in hand | 54/58 | €58,085 | €74,870 | +€16,785 | +28.9% |
| Total equity and liabilities | 10/49 | €263,659 | €235,321 | -€28,338 | -10.7% |
| Equity | 10/15 | €102,355 | €114,606 | +€12,251 | +12.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €52,355 | €64,606 | +€12,251 | +23.4% |
| Distributable reserves | 133 | €52,355 | €64,606 | +€12,251 | +23.4% |
| Amounts payable | 17/49 | €161,304 | €120,715 | -€40,590 | -25.2% |
| Amounts payable within one year | 42/48 | €150,426 | €113,845 | -€36,581 | -24.3% |
| Trade debts | 44 | €58,886 | €15,000 | -€43,886 | -74.5% |
| Suppliers | 440/4 | €58,886 | €15,000 | -€43,886 | -74.5% |
| Taxes, remuneration and social security | 45 | €4,856 | €4,546 | -€309 | -6.4% |
| Taxes | 450/3 | €4,856 | €4,546 | -€309 | -6.4% |
| Other amounts payable | 47/48 | €86,685 | €94,299 | +€7,615 | +8.8% |
| Accrued charges and deferred income | 492/3 | €10,878 | €6,869 | -€4,009 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,740 | €45,598 | -€142 | -0.3% |
| Other operating charges | 640/8 | €1,812 | €1,866 | +€55 | +3.0% |
| Gross operating margin | 9900 | €72,854 | €71,601 | -€1,253 | -1.7% |
| Operating profit (loss) | 9901 | €25,302 | €24,137 | -€1,166 | -4.6% |
| Financial charges | 65/66B | €11,000 | €6,504 | -€4,495 | -40.9% |
| Recurring financial charges | 65 | €11,000 | €6,504 | -€4,495 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €14,302 | €17,632 | +€3,330 | +23.3% |
| Income taxes | 67/77 | €4,856 | €5,381 | +€525 | +10.8% |
| Profit (loss) for the period | 9904 | €9,447 | €12,251 | +€2,805 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,447 | €12,251 | +€2,805 | +29.7% |
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.