NUTRIPROCES: 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.
NUTRIPROCES
Largest movements
- Tangible fixed assets -€31,008
down €31,008 (-39.4%), from €78,779 to €47,771
of which Plant, machinery and equipment: -€18,480
- Receivables within one year -€8,151
down €8,151 (-4.0%), from €204,715 to €196,564
of which Other amounts receivable: -€9,772
- Other debts +€62,212
up €62,212 (+35.3%), from €176,352 to €238,564
- Trade debts -€58,740
down €58,740 (-18.1%), from €325,010 to €266,270
- Current portion of long-term debt -€26,042
down €26,042 (-83.3%), from €31,250 to €5,208
- Profit (loss) carried forward -€15,702
down €15,702 (-5.0%), from -€314,351 to -€330,053
- Other operating charges -€13,168
down €13,168 (-77.6%), from €16,971 to €3,803
- Gross operating margin +€11,704
up €11,704 (+97.5%), from €12,009 to €23,713
- Financial charges -€8,515
down €8,515 (-64.9%), from €13,119 to €4,604
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,744 | €245,566 | -€40,178 | -14.1% |
| Fixed assets | 21/28 | €79,229 | €48,221 | -€31,008 | -39.1% |
| Tangible fixed assets | 22/27 | €78,779 | €47,771 | -€31,008 | -39.4% |
| Land and buildings | 22 | €8,289 | €5,572 | -€2,717 | -32.8% |
| Plant, machinery and equipment | 23 | €53,653 | €35,173 | -€18,480 | -34.4% |
| Furniture and vehicles | 24 | €16,837 | €7,026 | -€9,811 | -58.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €206,515 | €197,345 | -€9,170 | -4.4% |
| Amounts receivable within one year | 40/41 | €204,715 | €196,564 | -€8,151 | -4.0% |
| Trade receivables | 40 | €186,991 | €188,612 | +€1,621 | +0.9% |
| Other amounts receivable | 41 | €17,724 | €7,952 | -€9,772 | -55.1% |
| Cash at bank and in hand | 54/58 | €1,800 | €781 | -€1,019 | -56.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €285,744 | €245,566 | -€40,178 | -14.1% |
| Equity | 10/15 | -€259,351 | -€275,053 | -€15,702 | -6.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,351 | -€330,053 | -€15,702 | -5.0% |
| Amounts payable | 17/49 | €545,095 | €520,619 | -€24,476 | -4.5% |
| Amounts payable within one year | 42/48 | €542,490 | €520,388 | -€22,102 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €31,250 | €5,208 | -€26,042 | -83.3% |
| Financial debts | 43 | €9,878 | €9,531 | -€347 | -3.5% |
| Credit institutions | 430/8 | €9,878 | €9,531 | -€347 | -3.5% |
| Trade debts | 44 | €325,010 | €266,270 | -€58,740 | -18.1% |
| Suppliers | 440/4 | €325,010 | €266,270 | -€58,740 | -18.1% |
| Taxes, remuneration and social security | 45 | - | €815 | +€815 | |
| Taxes | 450/3 | - | €815 | +€815 | |
| Other amounts payable | 47/48 | €176,352 | €238,564 | +€62,212 | +35.3% |
| Accrued charges and deferred income | 492/3 | €2,605 | €231 | -€2,374 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,008 | €31,008 | = | 0.0% |
| Other operating charges | 640/8 | €16,971 | €3,803 | -€13,168 | -77.6% |
| Gross operating margin | 9900 | €12,009 | €23,713 | +€11,704 | +97.5% |
| Operating profit (loss) | 9901 | -€35,970 | -€11,098 | +€24,872 | +69.1% |
| Financial charges | 65/66B | €13,119 | €4,604 | -€8,515 | -64.9% |
| Recurring financial charges | 65 | €13,119 | €4,604 | -€8,515 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,089 | -€15,702 | +€33,387 | +68.0% |
| Profit (loss) for the period | 9904 | -€49,089 | -€15,702 | +€33,387 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,089 | -€15,702 | +€33,387 | +68.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.