NUTRITION SCIENCES: 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.
NUTRITION SCIENCES
Largest movements
- Receivables within one year -€794,421
down €794,421 (-35.5%), from €2.2m to €1.4m
of which Trade receivables: -€522,219
- Cash -€241,614
down €241,614 (-71.5%), from €337,834 to €96,220
mainly Net result for the year (-€343,443) and Trade debts (-€337,243)
- Deferred charges and accrued income -€46,859
no longer reported in 2025 (was €46,859)
- Profit (loss) carried forward -€343,443
down €343,443 (-31.2%), from €1.1m to €757,744
- Trade debts -€337,243
down €337,243 (-48.1%), from €701,858 to €364,615
- Accrued charges and deferred income -€221,256
down €221,256 (-93.8%), from €235,921 to €14,665
- Tax, wage and social debts -€207,548
down €207,548 (-45.5%), from €456,616 to €249,068
of which Remuneration and social security: -€158,956
- Other operating income -€2.9m
down €2.9m (-52.9%), from €5.5m to €2.6m
- Staff costs -€1.2m
down €1.2m (-46.7%), from €2.7m to €1.4m
- Services and other goods -€1.1m
down €1.1m (-39.7%), from €2.8m to €1.7m
- Turnover -€83,148
down €83,148 (-38.1%), from €218,477 to €135,329
- Financial charges -€51,049
down €51,049 (-88.7%), from €57,535 to €6,486
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.
Derived cash bridge
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 | €2,715,581 | €1,606,091 | -€1.1m | -40.9% |
| Fixed assets | 21/28 | €92,774 | €66,178 | -€26,597 | -28.7% |
| Intangible fixed assets | 21 | €5,064 | €3,800 | -€1,265 | -25.0% |
| Tangible fixed assets | 22/27 | €82,048 | €56,716 | -€25,332 | -30.9% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €59,676 | €43,228 | -€16,448 | -27.6% |
| Furniture and vehicles | 24 | €22,372 | €13,488 | -€8,884 | -39.7% |
| Financial fixed assets | 28 | €5,662 | €5,662 | = | 0.0% |
| Affiliated companies | 280/1 | €5,662 | €5,662 | = | 0.0% |
| Participating interests | 280 | €5,662 | €5,662 | = | 0.0% |
| Current assets | 29/58 | €2,622,807 | €1,539,913 | -€1.1m | -41.3% |
| Amounts receivable within one year | 40/41 | €2,238,114 | €1,443,693 | -€794,421 | -35.5% |
| Trade receivables | 40 | €1,714,129 | €1,191,910 | -€522,219 | -30.5% |
| Other amounts receivable | 41 | €523,985 | €251,783 | -€272,202 | -51.9% |
| Cash at bank and in hand | 54/58 | €337,834 | €96,220 | -€241,614 | -71.5% |
| Deferred charges and accrued income | 490/1 | €46,859 | - | -€46,859 | |
| Total equity and liabilities | 10/49 | €2,715,581 | €1,606,091 | -€1.1m | -40.9% |
| Equity | 10/15 | €1,321,187 | €977,744 | -€343,443 | -26.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,101,187 | €757,744 | -€343,443 | -31.2% |
| Amounts payable | 17/49 | €1,394,394 | €628,347 | -€766,048 | -54.9% |
| Amounts payable within one year | 42/48 | €1,158,473 | €613,682 | -€544,791 | -47.0% |
| Trade debts | 44 | €701,858 | €364,615 | -€337,243 | -48.1% |
| Suppliers | 440/4 | €701,858 | €364,615 | -€337,243 | -48.1% |
| Taxes, remuneration and social security | 45 | €456,616 | €249,068 | -€207,548 | -45.5% |
| Taxes | 450/3 | €239,568 | €190,976 | -€48,592 | -20.3% |
| Remuneration and social security | 454/9 | €217,048 | €58,092 | -€158,956 | -73.2% |
| Accrued charges and deferred income | 492/3 | €235,921 | €14,665 | -€221,256 | -93.8% |
| Operating income | 70/76A | €5,699,270 | €2,845,922 | -€2.9m | -50.1% |
| Turnover | 70 | €218,477 | €135,329 | -€83,148 | -38.1% |
| Other operating income | 74 | €5,480,793 | €2,582,993 | -€2.9m | -52.9% |
| Non-recurring operating income | 76A | - | €127,600 | +€127,600 | |
| Operating charges | 60/66A | €5,558,658 | €3,168,428 | -€2.4m | -43.0% |
| Services and other goods | 61 | €2,841,291 | €1,713,646 | -€1.1m | -39.7% |
| Remuneration, social security and pensions | 62 | €2,671,207 | €1,424,550 | -€1.2m | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,580 | €26,597 | -€13,983 | -34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,655 | €1,099 | -€2,556 | -69.9% |
| Other operating charges | 640/8 | €1,924 | €2,536 | +€611 | +31.8% |
| Operating profit (loss) | 9901 | €140,612 | -€322,506 | -€463,118 | |
| Financial income | 75/76B | €10,908 | €15,548 | +€4,640 | +42.5% |
| Recurring financial income | 75 | €10,908 | €15,548 | +€4,640 | +42.5% |
| Income from financial fixed assets | 750 | €301 | €7,618 | +€7,317 | +2,428% |
| Other financial income | 752/9 | €10,607 | €7,930 | -€2,677 | -25.2% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €57,535 | €6,486 | -€51,049 | -88.7% |
| Recurring financial charges | 65 | €57,535 | €6,486 | -€51,049 | -88.7% |
| Debt charges | 650 | €42,501 | - | -€42,501 | |
| Other financial charges | 652/9 | €15,034 | €6,486 | -€8,548 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €93,985 | -€313,443 | -€407,428 | |
| Income taxes | 67/77 | €57,739 | €30,000 | -€27,739 | -48.0% |
| Taxes | 670/3 | €57,739 | €30,000 | -€27,739 | -48.0% |
| Profit (loss) for the period | 9904 | €36,247 | -€343,443 | -€379,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,247 | -€343,443 | -€379,689 |
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 14 October 2026 via checked.be.