NANO: what changed
Two fiscal 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.
NANO
Largest movements
- Cash +€17,280
up €17,280 (+119.7%), from €14,442 to €31,722
mainly Trade debts (+€25,787) and Tax, wage and social debts (+€15,544)
- Receivables within one year +€1,079
up €1,079 (+4.9%), from €21,948 to €23,027
of which Other amounts receivable: +€13,787
- Trade debts +€25,787
up €25,787 (+289.8%), from €8,898 to €34,685
- Other debts -€23,992
down €23,992 (-99.9%), from €24,008 to €16
- Tax, wage and social debts +€15,544
up €15,544 (+237.6%), from €6,542 to €22,086
- Profit (loss) carried forward +€6,532
up €6,532 (+32.3%), from €20,224 to €26,756
- Debts after one year -€4,917
down €4,917 (-34.5%), from €14,251 to €9,334
- Gross operating margin -€9,546
down €9,546 (-33.2%), from €28,787 to €19,241
- Depreciation +€2,842
up €2,842 (+291.8%), from €974 to €3,816
- Taxes -€2,615
down €2,615 (-55.4%), from €4,717 to €2,102
- Other operating charges +€2,056
up €2,056 (+370.2%), from €555 to €2,612
- Financial charges +€1,716
up €1,716 (+69.6%), from €2,467 to €4,183
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 | €83,555 | €102,795 | +€19,240 | +23.0% |
| Fixed assets | 21/28 | €15,956 | €15,890 | -€66 | -0.4% |
| Tangible fixed assets | 22/27 | €15,956 | €15,890 | -€66 | -0.4% |
| Plant, machinery and equipment | 23 | €15,956 | €15,005 | -€952 | -6.0% |
| Furniture and vehicles | 24 | - | €885 | +€885 | |
| Current assets | 29/58 | €67,599 | €86,905 | +€19,306 | +28.6% |
| Stocks and contracts in progress | 3 | €31,209 | €32,156 | +€947 | +3.0% |
| Stocks | 30/36 | €31,209 | €32,156 | +€947 | +3.0% |
| Amounts receivable within one year | 40/41 | €21,948 | €23,027 | +€1,079 | +4.9% |
| Trade receivables | 40 | €15,474 | €2,766 | -€12,708 | -82.1% |
| Other amounts receivable | 41 | €6,474 | €20,261 | +€13,787 | +212.9% |
| Cash at bank and in hand | 54/58 | €14,442 | €31,722 | +€17,280 | +119.7% |
| Total equity and liabilities | 10/49 | €83,555 | €102,795 | +€19,240 | +23.0% |
| Equity | 10/15 | €25,224 | €31,756 | +€6,532 | +25.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,224 | €26,756 | +€6,532 | +32.3% |
| Amounts payable | 17/49 | €58,331 | €71,039 | +€12,708 | +21.8% |
| Amounts payable after more than one year | 17 | €14,251 | €9,334 | -€4,917 | -34.5% |
| Financial debts | 170/4 | €14,251 | €9,334 | -€4,917 | -34.5% |
| Amounts payable within one year | 42/48 | €44,080 | €61,704 | +€17,625 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €4,632 | €4,917 | +€285 | +6.1% |
| Trade debts | 44 | €8,898 | €34,685 | +€25,787 | +289.8% |
| Suppliers | 440/4 | €8,898 | €34,685 | +€25,787 | +289.8% |
| Taxes, remuneration and social security | 45 | €6,542 | €22,086 | +€15,544 | +237.6% |
| Taxes | 450/3 | €6,542 | €22,086 | +€15,544 | +237.6% |
| Other amounts payable | 47/48 | €24,008 | €16 | -€23,992 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €3,816 | +€2,842 | +291.8% |
| Other operating charges | 640/8 | €555 | €2,612 | +€2,056 | +370.2% |
| Gross operating margin | 9900 | €28,787 | €19,241 | -€9,546 | -33.2% |
| Operating profit (loss) | 9901 | €27,257 | €12,813 | -€14,445 | -53.0% |
| Financial income | 75/76B | €151 | €5 | -€147 | -97.0% |
| Recurring financial income | 75 | €151 | €5 | -€147 | -97.0% |
| Financial charges | 65/66B | €2,467 | €4,183 | +€1,716 | +69.6% |
| Recurring financial charges | 65 | €2,467 | €4,183 | +€1,716 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €24,942 | €8,634 | -€16,308 | -65.4% |
| Income taxes | 67/77 | €4,717 | €2,102 | -€2,615 | -55.4% |
| Profit (loss) for the period | 9904 | €20,224 | €6,532 | -€13,692 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,224 | €6,532 | -€13,692 | -67.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.