PB Nutrition: 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.
PB Nutrition
Largest movements
- Receivables within one year -€4,998
down €4,998 (-92.8%), from €5,385 to €387
of which Trade receivables: -€4,686
- Stocks and contracts -€4,533
down €4,533 (-12.9%), from €35,197 to €30,665
- Trade debts -€3,540
down €3,540 (-14.8%), from €23,987 to €20,446
- Tax, wage and social debts -€2,283
no longer reported in 2025 (was €2,283)
- Profit (loss) carried forward -€1,934
down €1,934 (-11.7%), from -€16,540 to -€18,474
- Short-term financial debts -€1,807
down €1,807 (-41.0%), from €4,407 to €2,600
of which Credit institutions: -€3,481
- Gross operating margin +€8,452
up €8,452 (+91.6%), from -€9,231 to -€779
- Financial charges -€346
down €346 (-59.8%), from €578 to €232
- Depreciation +€270
up €270 (+106%), from €253 to €523
- Other operating charges +€259
up €259 (+185%), from €141 to €400
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,892 | €43,839 | -€10,053 | -18.7% |
| Fixed assets | 21/28 | €1,828 | €1,305 | -€523 | -28.6% |
| Tangible fixed assets | 22/27 | €1,828 | €1,305 | -€523 | -28.6% |
| Furniture and vehicles | 24 | €1,828 | €1,305 | -€523 | -28.6% |
| Current assets | 29/58 | €52,064 | €42,533 | -€9,530 | -18.3% |
| Stocks and contracts in progress | 3 | €35,197 | €30,665 | -€4,533 | -12.9% |
| Stocks | 30/36 | €35,197 | €30,665 | -€4,533 | -12.9% |
| Amounts receivable within one year | 40/41 | €5,385 | €387 | -€4,998 | -92.8% |
| Trade receivables | 40 | €4,770 | €83 | -€4,686 | -98.3% |
| Other amounts receivable | 41 | €615 | €304 | -€312 | -50.6% |
| Deferred charges and accrued income | 490/1 | €11,482 | €11,482 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,892 | €43,839 | -€10,053 | -18.7% |
| Equity | 10/15 | -€6,540 | -€8,474 | -€1,934 | -29.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,540 | -€18,474 | -€1,934 | -11.7% |
| Amounts payable | 17/49 | €60,432 | €52,313 | -€8,119 | -13.4% |
| Amounts payable within one year | 42/48 | €60,432 | €52,313 | -€8,119 | -13.4% |
| Financial debts | 43 | €4,407 | €2,600 | -€1,807 | -41.0% |
| Credit institutions | 430/8 | €4,334 | €853 | -€3,481 | -80.3% |
| Other loans | 439 | €73 | €1,746 | +€1,673 | +2,292% |
| Trade debts | 44 | €23,987 | €20,446 | -€3,540 | -14.8% |
| Suppliers | 440/4 | €23,987 | €20,446 | -€3,540 | -14.8% |
| Taxes, remuneration and social security | 45 | €2,283 | - | -€2,283 | |
| Taxes | 450/3 | €2,283 | - | -€2,283 | |
| Other amounts payable | 47/48 | €29,755 | €29,267 | -€489 | -1.6% |
| Remuneration, social security and pensions | 62 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €523 | +€270 | +106% |
| Other operating charges | 640/8 | €141 | €400 | +€259 | +185% |
| Non-recurring operating charges | 66A | €14,377 | - | -€14,377 | |
| Gross operating margin | 9900 | -€9,231 | -€779 | +€8,452 | +91.6% |
| Operating profit (loss) | 9901 | -€24,011 | -€1,702 | +€22,309 | +92.9% |
| Financial charges | 65/66B | €578 | €232 | -€346 | -59.8% |
| Recurring financial charges | 65 | €578 | €232 | -€346 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,589 | -€1,934 | +€22,655 | +92.1% |
| Profit (loss) for the period | 9904 | -€24,589 | -€1,934 | +€22,655 | +92.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,589 | -€1,934 | +€22,655 | +92.1% |
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 24 October 2026 via checked.be.