Nutrifocus: 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.
Nutrifocus
Largest movements
- Cash -€70,438
down €70,438 (-29.5%), from €238,794 to €168,356
mainly Contributions, distributions and other (-€62,444) and Net result for the year (-€37,428)
- Receivables within one year +€11,777
up €11,777 (+212.1%), from €5,552 to €17,328
of which Trade receivables: +€14,418
- Tangible fixed assets -€10,631
down €10,631 (-38.0%), from €27,993 to €17,362
of which Other tangible fixed assets: -€5,498
- Reserves -€99,871
down €99,871 (-44.4%), from €225,071 to €125,199
- Other debts +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€17,451
down €17,451 (-41.8%), from €41,783 to €24,332
of which Taxes: -€17,451
- Gross operating margin -€83,817
down €83,817, from €67,030 to -€16,787
- Taxes -€12,204
down €12,204 (-98.9%), from €12,345 to €141
- Depreciation +€4,351
up €4,351 (+49.7%), from €8,750 to €13,101
- Financial charges +€3,570
up €3,570 (+695.2%), from €514 to €4,084
- Financial income -€1,272
down €1,272 (-72.8%), from €1,747 to €475
of which Financial income: -€1,747
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 | €272,339 | €203,047 | -€69,292 | -25.4% |
| Fixed assets | 21/28 | €27,993 | €17,362 | -€10,631 | -38.0% |
| Tangible fixed assets | 22/27 | €27,993 | €17,362 | -€10,631 | -38.0% |
| Plant, machinery and equipment | 23 | €2,315 | €2,513 | +€199 | +8.6% |
| Furniture and vehicles | 24 | €13,437 | €8,105 | -€5,332 | -39.7% |
| Other tangible fixed assets | 26 | €12,242 | €6,744 | -€5,498 | -44.9% |
| Current assets | 29/58 | €244,346 | €185,685 | -€58,661 | -24.0% |
| Amounts receivable within one year | 40/41 | €5,552 | €17,328 | +€11,777 | +212.1% |
| Trade receivables | 40 | €1,600 | €16,018 | +€14,418 | +901.2% |
| Other amounts receivable | 41 | €3,952 | €1,310 | -€2,642 | -66.9% |
| Cash at bank and in hand | 54/58 | €238,794 | €168,356 | -€70,438 | -29.5% |
| Total equity and liabilities | 10/49 | €272,339 | €203,047 | -€69,292 | -25.4% |
| Equity | 10/15 | €226,871 | €126,999 | -€99,871 | -44.0% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €225,071 | €125,199 | -€99,871 | -44.4% |
| Distributable reserves | 133 | €225,071 | €125,199 | -€99,871 | -44.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,468 | €76,048 | +€30,579 | +67.3% |
| Amounts payable within one year | 42/48 | €45,468 | €76,048 | +€30,579 | +67.3% |
| Trade debts | 44 | €3,685 | €1,716 | -€1,970 | -53.4% |
| Suppliers | 440/4 | €3,685 | €1,716 | -€1,970 | -53.4% |
| Taxes, remuneration and social security | 45 | €41,783 | €24,332 | -€17,451 | -41.8% |
| Taxes | 450/3 | €39,304 | €21,853 | -€17,451 | -44.4% |
| Remuneration and social security | 454/9 | €2,479 | €2,479 | = | 0.0% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,750 | €13,101 | +€4,351 | +49.7% |
| Other operating charges | 640/8 | €1,324 | €745 | -€579 | -43.8% |
| Non-recurring operating charges | 66A | - | €3,045 | +€3,045 | |
| Gross operating margin | 9900 | €67,030 | -€16,787 | -€83,817 | |
| Operating profit (loss) | 9901 | €56,956 | -€33,678 | -€90,634 | |
| Financial income | 75/76B | €1,747 | €475 | -€1,272 | -72.8% |
| Recurring financial income | 75 | €1,747 | €0 | -€1,747 | -100.0% |
| Non-recurring financial income | 76B | - | €475 | +€475 | |
| Financial charges | 65/66B | €514 | €4,084 | +€3,570 | +695.2% |
| Recurring financial charges | 65 | €514 | €4,084 | +€3,570 | +695.2% |
| Profit (loss) for the period before taxes | 9903 | €58,189 | -€37,287 | -€95,476 | |
| Income taxes | 67/77 | €12,345 | €141 | -€12,204 | -98.9% |
| Profit (loss) for the period | 9904 | €45,844 | -€37,428 | -€83,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,844 | -€37,428 | -€83,272 |
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 6 October 2026 via checked.be.