NANO CONSULTING: 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.
NANO CONSULTING
Largest movements
- Cash +€755
up €755 (+185.5%), from €407 to €1,162
mainly Net result for the year (+€834) and Receivables within one year (+€580)
- Receivables within one year -€580
down €580 (-99.7%), from €582 to €2
- Profit (loss) carried forward +€834
up €834, from -€98 to €736
- Tax, wage and social debts -€659
down €659 (-66.8%), from €987 to €328
of which Remuneration and social security: -€634
- Turnover -€2,960
no longer reported in 2025 (was €2,960)
- Purchases and services -€1,322
no longer reported in 2025 (was €1,322)
- Gross operating margin +€1,132
up €1,132 (+69.1%), from €1,638 to €2,769
- Staff costs +€126
up €126 (+7.3%), from €1,734 to €1,860
- Financial charges +€73
up €73 (+3650.0%), from €2 to €75
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.
Cash bridge derived
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 | €988 | €1,163 | +€175 | +17.7% |
| Current assets | 29/58 | €988 | €1,163 | +€175 | +17.7% |
| Amounts receivable within one year | 40/41 | €582 | €2 | -€580 | -99.7% |
| Trade receivables | 40 | €582 | €2 | -€580 | -99.7% |
| Cash at bank and in hand | 54/58 | €407 | €1,162 | +€755 | +185.5% |
| Total equity and liabilities | 10/49 | €988 | €1,163 | +€175 | +17.7% |
| Equity | 10/15 | €2 | €836 | +€834 | +52140.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98 | €736 | +€834 | |
| Amounts payable | 17/49 | €987 | €328 | -€659 | -66.8% |
| Amounts payable within one year | 42/48 | €987 | €328 | -€659 | -66.8% |
| Taxes, remuneration and social security | 45 | €987 | €328 | -€659 | -66.8% |
| Taxes | 450/3 | €353 | €328 | -€25 | -7.1% |
| Remuneration and social security | 454/9 | €634 | - | -€634 | |
| Turnover | 70 | €2,960 | - | -€2,960 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,322 | - | -€1,322 | |
| Remuneration, social security and pensions | 62 | €1,734 | €1,860 | +€126 | +7.3% |
| Gross operating margin | 9900 | €1,638 | €2,769 | +€1,132 | +69.1% |
| Operating profit (loss) | 9901 | -€96 | €909 | +€1,006 | |
| Financial charges | 65/66B | €2 | €75 | +€73 | +3650.0% |
| Recurring financial charges | 65 | €2 | €75 | +€73 | +3650.0% |
| Profit (loss) for the period before taxes | 9903 | -€98 | €834 | +€933 | |
| Profit (loss) for the period | 9904 | -€98 | €834 | +€933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98 | €834 | +€933 |
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 11 October 2026 via checked.be.