NUTRIPHYS: 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.
NUTRIPHYS
Largest movements
- Cash +€65,010
up €65,010 (+130.0%), from €49,997 to €115,007
mainly Other debts (+€57,932) and Net result for the year (+€27,423)
- Receivables within one year +€32,855
up €32,855 (+211.0%), from €15,573 to €48,429
of which Trade receivables: +€34,521
- Other debts +€57,932
up €57,932 (+51.4%), from €112,724 to €170,656
- Profit (loss) carried forward +€27,423
up €27,423 (+64.8%), from €42,304 to €69,727
- Debts after one year +€18,787
up €18,787 (+14.5%), from €129,805 to €148,593
- Gross operating margin +€50,133
up €50,133 (+75.1%), from €66,795 to €116,928
- Staff costs +€11,422
up €11,422 (+28.2%), from €40,473 to €51,895
- Financial charges +€2,770
up €2,770 (+21.6%), from €12,852 to €15,623
- Taxes +€2,244
new in 2025: €2,244
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 | €436,864 | €539,759 | +€102,894 | +23.6% |
| Fixed assets | 21/28 | €268,984 | €273,514 | +€4,530 | +1.7% |
| Tangible fixed assets | 22/27 | €268,734 | €273,264 | +€4,530 | +1.7% |
| Land and buildings | 22 | €236,876 | €223,769 | -€13,107 | -5.5% |
| Plant, machinery and equipment | 23 | €31,858 | €47,543 | +€15,685 | +49.2% |
| Furniture and vehicles | 24 | - | €1,952 | +€1,952 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €167,880 | €266,245 | +€98,365 | +58.6% |
| Stocks and contracts in progress | 3 | €100,677 | €100,820 | +€144 | +0.1% |
| Stocks | 30/36 | €100,677 | €100,820 | +€144 | +0.1% |
| Amounts receivable within one year | 40/41 | €15,573 | €48,429 | +€32,855 | +211.0% |
| Trade receivables | 40 | €7,190 | €41,711 | +€34,521 | +480.1% |
| Other amounts receivable | 41 | €8,384 | €6,718 | -€1,666 | -19.9% |
| Cash at bank and in hand | 54/58 | €49,997 | €115,007 | +€65,010 | +130.0% |
| Deferred charges and accrued income | 490/1 | €1,633 | €1,989 | +€355 | +21.8% |
| Total equity and liabilities | 10/49 | €436,864 | €539,759 | +€102,894 | +23.6% |
| Equity | 10/15 | €62,764 | €90,187 | +€27,423 | +43.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,304 | €69,727 | +€27,423 | +64.8% |
| Amounts payable | 17/49 | €374,101 | €449,572 | +€75,471 | +20.2% |
| Amounts payable after more than one year | 17 | €129,805 | €148,593 | +€18,787 | +14.5% |
| Financial debts | 170/4 | €129,805 | €148,593 | +€18,787 | +14.5% |
| Amounts payable within one year | 42/48 | €235,631 | €290,995 | +€55,364 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €12,393 | €12,525 | +€132 | +1.1% |
| Trade debts | 44 | €101,536 | €100,496 | -€1,040 | -1.0% |
| Suppliers | 440/4 | €90,149 | €100,344 | +€10,196 | +11.3% |
| Bills of exchange payable | 441 | €11,388 | €152 | -€11,236 | -98.7% |
| Taxes, remuneration and social security | 45 | €8,977 | €7,318 | -€1,660 | -18.5% |
| Taxes | 450/3 | €398 | €0 | -€398 | -100.0% |
| Remuneration and social security | 454/9 | €8,579 | €7,318 | -€1,261 | -14.7% |
| Other amounts payable | 47/48 | €112,724 | €170,656 | +€57,932 | +51.4% |
| Accrued charges and deferred income | 492/3 | €8,664 | €9,984 | +€1,320 | +15.2% |
| Remuneration, social security and pensions | 62 | €40,473 | €51,895 | +€11,422 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,598 | €18,357 | +€759 | +4.3% |
| Other operating charges | 640/8 | €2,988 | €2,003 | -€984 | -32.9% |
| Gross operating margin | 9900 | €66,795 | €116,928 | +€50,133 | +75.1% |
| Operating profit (loss) | 9901 | €5,736 | €44,673 | +€38,937 | +678.8% |
| Financial income | 75/76B | €63 | €617 | +€555 | +884.0% |
| Recurring financial income | 75 | €63 | €617 | +€555 | +884.0% |
| Financial charges | 65/66B | €12,852 | €15,623 | +€2,770 | +21.6% |
| Recurring financial charges | 65 | €12,852 | €15,623 | +€2,770 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,053 | €29,667 | +€36,721 | |
| Income taxes | 67/77 | - | €2,244 | +€2,244 | |
| Profit (loss) for the period | 9904 | -€7,053 | €27,423 | +€34,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,053 | €27,423 | +€34,476 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.