NUTRIPHYT: 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.
NUTRIPHYT
Largest movements
- Financial fixed assets -€1.5m
down €1.5m (-65.6%), from €2.3m to €782,207
- Stocks and contracts +€405,524
up €405,524 (+43.3%), from €936,140 to €1.3m
- Intangible fixed assets +€403,072
up €403,072 (+56.6%), from €712,387 to €1.1m
- Tangible fixed assets -€160,256
down €160,256 (-14.5%), from €1.1m to €944,952
of which Furniture and vehicles: -€115,287
- Receivables within one year -€115,469
down €115,469 (-13.3%), from €869,671 to €754,202
of which Trade receivables: -€109,691
- Reserves -€1.4m
down €1.4m (-84.1%), from €1.6m to €257,240
of which Distributable reserves: -€1.4m
- Debts after one year -€531,549
down €531,549 (-18.2%), from €2.9m to €2.4m
- Other debts +€407,779
up €407,779 (+64.8%), from €629,286 to €1.0m
- Profit (loss) carried forward +€285,888
up €285,888, from -€285,888 to €0
- Tax, wage and social debts +€183,471
up €183,471 (+128.0%), from €143,284 to €326,755
of which Remuneration and social security: +€128,735
- Financial charges +€1.5m
up €1.5m (+1035.7%), from €142,673 to €1.6m
of which Non-recurring financial charges: +€1.5m
- Gross operating margin +€943,596
up €943,596 (+65.2%), from €1.4m to €2.4m
- Staff costs +€818,828
up €818,828 (+67.3%), from €1.2m to €2.0m
- Financial income +€438,270
up €438,270 (+2191350.5%), from €20 to €438,290
- Taxes -€119,747
down €119,747, from €62,000 to -€57,747
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 | €6,092,131 | €5,130,668 | -€961,463 | -15.8% |
| Formation expenses | 20 | €68,312 | €39,170 | -€29,142 | -42.7% |
| Fixed assets | 21/28 | €4,093,512 | €2,842,617 | -€1.3m | -30.6% |
| Intangible fixed assets | 21 | €712,387 | €1,115,459 | +€403,072 | +56.6% |
| Tangible fixed assets | 22/27 | €1,105,208 | €944,952 | -€160,256 | -14.5% |
| Land and buildings | 22 | €836,927 | €796,997 | -€39,930 | -4.8% |
| Plant, machinery and equipment | 23 | €18,530 | €15,665 | -€2,865 | -15.5% |
| Furniture and vehicles | 24 | €238,060 | €122,774 | -€115,287 | -48.4% |
| Other tangible fixed assets | 26 | €11,691 | €9,517 | -€2,174 | -18.6% |
| Financial fixed assets | 28 | €2,275,917 | €782,207 | -€1.5m | -65.6% |
| Current assets | 29/58 | €1,930,307 | €2,248,881 | +€318,574 | +16.5% |
| Stocks and contracts in progress | 3 | €936,140 | €1,341,664 | +€405,524 | +43.3% |
| Stocks | 30/36 | €936,140 | €1,341,664 | +€405,524 | +43.3% |
| Amounts receivable within one year | 40/41 | €869,671 | €754,202 | -€115,469 | -13.3% |
| Trade receivables | 40 | €765,994 | €656,303 | -€109,691 | -14.3% |
| Other amounts receivable | 41 | €103,677 | €97,899 | -€5,778 | -5.6% |
| Cash at bank and in hand | 54/58 | €123,795 | €153,015 | +€29,220 | +23.6% |
| Deferred charges and accrued income | 490/1 | €700 | €0 | -€700 | -100.0% |
| Total equity and liabilities | 10/49 | €6,092,131 | €5,130,668 | -€961,463 | -15.8% |
| Equity | 10/15 | €1,526,850 | €453,740 | -€1.1m | -70.3% |
| Contributions | 10/11 | €196,500 | €196,500 | = | 0.0% |
| Capital | 10 | €196,500 | €196,500 | = | 0.0% |
| Issued capital | 100 | €196,500 | €196,500 | = | 0.0% |
| Reserves | 13 | €1,616,237 | €257,240 | -€1.4m | -84.1% |
| Non-distributable reserves | 130/1 | €19,650 | €19,650 | = | 0.0% |
| Legal reserve | 130 | €19,650 | €19,650 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,559,087 | €200,090 | -€1.4m | -87.2% |
| Profit (loss) carried forward | 14 | -€285,888 | €0 | +€285,888 | |
| Amounts payable | 17/49 | €4,565,281 | €4,676,928 | +€111,648 | +2.4% |
| Amounts payable after more than one year | 17 | €2,915,023 | €2,383,474 | -€531,549 | -18.2% |
| Financial debts | 170/4 | €2,915,023 | €2,383,474 | -€531,549 | -18.2% |
| Amounts payable within one year | 42/48 | €1,650,258 | €2,293,455 | +€643,197 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €581,266 | €531,549 | -€49,717 | -8.6% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €296,422 | €398,087 | +€101,665 | +34.3% |
| Suppliers | 440/4 | €296,422 | €398,087 | +€101,665 | +34.3% |
| Taxes, remuneration and social security | 45 | €143,284 | €326,755 | +€183,471 | +128.0% |
| Taxes | 450/3 | €35,489 | €90,224 | +€54,736 | +154.2% |
| Remuneration and social security | 454/9 | €107,796 | €236,531 | +€128,735 | +119.4% |
| Other amounts payable | 47/48 | €629,286 | €1,037,064 | +€407,779 | +64.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,000 | €18,766 | +€14,766 | +369.2% |
| Remuneration, social security and pensions | 62 | €1,217,003 | €2,035,831 | +€818,828 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301,014 | €264,746 | -€36,268 | -12.0% |
| Other operating charges | 640/8 | €16,468 | €18,160 | +€1,692 | +10.3% |
| Operating charges capitalised as restructuring costs | 649 | -€40,446 | €0 | +€40,446 | |
| Non-recurring operating charges | 66A | €35,849 | €21,773 | -€14,076 | -39.3% |
| Gross operating margin | 9900 | €1,448,143 | €2,391,739 | +€943,596 | +65.2% |
| Operating profit (loss) | 9901 | -€81,746 | €51,229 | +€132,975 | |
| Financial income | 75/76B | €20 | €438,290 | +€438,270 | +2191350.5% |
| Recurring financial income | 75 | €20 | €438,290 | +€438,270 | +2191350.5% |
| Financial charges | 65/66B | €142,673 | €1,620,377 | +€1.5m | +1035.7% |
| Recurring financial charges | 65 | €142,673 | €126,667 | -€16,006 | -11.2% |
| Non-recurring financial charges | 66B | - | €1,493,710 | +€1.5m | |
| Profit (loss) for the period before taxes | 9903 | -€224,399 | -€1,130,858 | -€906,458 | -403.9% |
| Income taxes | 67/77 | €62,000 | -€57,747 | -€119,747 | |
| Profit (loss) for the period | 9904 | -€286,399 | -€1,073,110 | -€786,711 | -274.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€286,399 | -€1,073,110 | -€786,711 | -274.7% |
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 8 October 2026 via checked.be.