Nanafrancine: 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.
Nanafrancine
Largest movements
- Tangible fixed assets -€28,112
down €28,112 (-3.7%), from €751,562 to €723,450
- Cash -€23,305
down €23,305 (-29.1%), from €80,011 to €56,706
mainly Other debts (-€82,500) and Debts after one year (-€42,801)
- Other debts -€82,500
down €82,500 (-97.1%), from €85,000 to €2,500
- Debts after one year -€42,801
down €42,801 (-7.1%), from €606,035 to €563,234
- Reserves +€35,026
up €35,026 (+97.8%), from €35,828 to €70,854
- Accrued charges and deferred income +€32,500
up €32,500 (+130%), from €24,994 to €57,494
- Gross operating margin +€12,792
up €12,792 (+15.9%), from €80,679 to €93,472
- Taxes +€3,531
up €3,531 (+43.4%), from €8,145 to €11,675
- Financial charges -€1,329
down €1,329 (-6.7%), from €19,987 to €18,658
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 | €831,573 | €780,156 | -€51,417 | -6.2% |
| Fixed assets | 21/28 | €751,562 | €723,450 | -€28,112 | -3.7% |
| Tangible fixed assets | 22/27 | €751,562 | €723,450 | -€28,112 | -3.7% |
| Land and buildings | 22 | €751,562 | €723,450 | -€28,112 | -3.7% |
| Current assets | 29/58 | €80,011 | €56,706 | -€23,305 | -29.1% |
| Cash at bank and in hand | 54/58 | €80,011 | €56,706 | -€23,305 | -29.1% |
| Total equity and liabilities | 10/49 | €831,573 | €780,156 | -€51,417 | -6.2% |
| Equity | 10/15 | €65,828 | €100,854 | +€35,026 | +53.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €35,828 | €70,854 | +€35,026 | +97.8% |
| Distributable reserves | 133 | €35,828 | €70,854 | +€35,026 | +97.8% |
| Amounts payable | 17/49 | €765,745 | €679,301 | -€86,443 | -11.3% |
| Amounts payable after more than one year | 17 | €606,035 | €563,234 | -€42,801 | -7.1% |
| Financial debts | 170/4 | €606,035 | €563,234 | -€42,801 | -7.1% |
| Amounts payable within one year | 42/48 | €134,716 | €58,574 | -€76,142 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €41,571 | €42,801 | +€1,230 | +3.0% |
| Trade debts | 44 | - | €1,597 | +€1,597 | |
| Suppliers | 440/4 | - | €1,597 | +€1,597 | |
| Taxes, remuneration and social security | 45 | €8,145 | €11,675 | +€3,530 | +43.3% |
| Taxes | 450/3 | €8,145 | €11,675 | +€3,530 | +43.3% |
| Other amounts payable | 47/48 | €85,000 | €2,500 | -€82,500 | -97.1% |
| Accrued charges and deferred income | 492/3 | €24,994 | €57,494 | +€32,500 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,112 | €28,112 | = | 0.0% |
| Gross operating margin | 9900 | €80,679 | €93,472 | +€12,792 | +15.9% |
| Operating profit (loss) | 9901 | €52,567 | €65,360 | +€12,792 | +24.3% |
| Financial charges | 65/66B | €19,987 | €18,658 | -€1,329 | -6.7% |
| Recurring financial charges | 65 | €19,987 | €18,658 | -€1,329 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €32,580 | €46,702 | +€14,122 | +43.3% |
| Income taxes | 67/77 | €8,145 | €11,675 | +€3,531 | +43.4% |
| Profit (loss) for the period | 9904 | €24,436 | €35,026 | +€10,591 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,436 | €35,026 | +€10,591 | +43.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.