NANNY’S: 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.
NANNY’S
Largest movements
- Cash +€43,904
up €43,904 (+54.1%), from €81,202 to €125,106
mainly Net result for the year (+€47,231) and Depreciation (+€5,647)
- Receivables within one year +€6,001
up €6,001 (+11.9%), from €50,572 to €56,572
- Tangible fixed assets -€5,647
down €5,647 (-30.8%), from €18,346 to €12,699
- Deferred charges and accrued income -€2,316
down €2,316 (-100%), from €2,316 to €0
- Reserves +€47,231
up €47,231 (+165%), from €28,639 to €75,870
- Debts after one year -€6,407
down €6,407 (-74.5%), from €8,599 to €2,192
- Other debts +€5,229
up €5,229 (+104%), from €5,046 to €10,275
- Trade debts -€5,036
down €5,036 (-32.1%), from €15,690 to €10,654
- Gross operating margin -€127,680
down €127,680 (-35.1%), from €363,248 to €235,568
- Staff costs -€121,894
down €121,894 (-42.5%), from €286,713 to €164,818
- Write-downs -€23,722
down €23,722 (-100%), from €23,722 to €0
- Taxes +€5,985
up €5,985 (+63.2%), from €9,473 to €15,458
- Depreciation -€4,243
down €4,243 (-42.9%), from €9,891 to €5,647
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 | €152,436 | €194,377 | +€41,941 | +27.5% |
| Fixed assets | 21/28 | €18,346 | €12,699 | -€5,647 | -30.8% |
| Tangible fixed assets | 22/27 | €18,346 | €12,699 | -€5,647 | -30.8% |
| Furniture and vehicles | 24 | €18,346 | €12,699 | -€5,647 | -30.8% |
| Current assets | 29/58 | €134,090 | €181,678 | +€47,588 | +35.5% |
| Amounts receivable within one year | 40/41 | €50,572 | €56,572 | +€6,001 | +11.9% |
| Trade receivables | 40 | €50,572 | €56,572 | +€6,001 | +11.9% |
| Cash at bank and in hand | 54/58 | €81,202 | €125,106 | +€43,904 | +54.1% |
| Deferred charges and accrued income | 490/1 | €2,316 | €0 | -€2,316 | -100% |
| Total equity and liabilities | 10/49 | €152,436 | €194,377 | +€41,941 | +27.5% |
| Equity | 10/15 | €48,639 | €95,870 | +€47,231 | +97.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,639 | €75,870 | +€47,231 | +165% |
| Distributable reserves | 133 | €28,639 | €75,870 | +€47,231 | +165% |
| Amounts payable | 17/49 | €103,797 | €98,507 | -€5,290 | -5.1% |
| Amounts payable after more than one year | 17 | €8,599 | €2,192 | -€6,407 | -74.5% |
| Financial debts | 170/4 | €8,599 | €2,192 | -€6,407 | -74.5% |
| Amounts payable within one year | 42/48 | €95,198 | €95,815 | +€617 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €6,159 | €6,407 | +€247 | +4.0% |
| Trade debts | 44 | €15,690 | €10,654 | -€5,036 | -32.1% |
| Suppliers | 440/4 | €15,690 | €10,654 | -€5,036 | -32.1% |
| Taxes, remuneration and social security | 45 | €68,303 | €68,479 | +€176 | +0.3% |
| Taxes | 450/3 | €28,451 | €36,673 | +€8,221 | +28.9% |
| Remuneration and social security | 454/9 | €39,851 | €31,806 | -€8,045 | -20.2% |
| Other amounts payable | 47/48 | €5,046 | €10,275 | +€5,229 | +104% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €286,713 | €164,818 | -€121,894 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,891 | €5,647 | -€4,243 | -42.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,722 | €0 | -€23,722 | -100% |
| Other operating charges | 640/8 | €2,947 | €1,723 | -€1,224 | -41.5% |
| Gross operating margin | 9900 | €363,248 | €235,568 | -€127,680 | -35.1% |
| Operating profit (loss) | 9901 | €39,976 | €63,379 | +€23,403 | +58.5% |
| Financial income | 75/76B | €92 | €131 | +€39 | +42.3% |
| Recurring financial income | 75 | €92 | €131 | +€39 | +42.3% |
| Financial charges | 65/66B | €1,957 | €822 | -€1,136 | -58.0% |
| Recurring financial charges | 65 | €1,957 | €822 | -€1,136 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €38,111 | €62,689 | +€24,578 | +64.5% |
| Income taxes | 67/77 | €9,473 | €15,458 | +€5,985 | +63.2% |
| Profit (loss) for the period | 9904 | €28,639 | €47,231 | +€18,592 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,639 | €47,231 | +€18,592 | +64.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.